id	sid	tid	token	lemma	pos
hassl-844	1	1	123	123	NUM
hassl-844	1	2	©	©	PROPN
hassl-844	1	3	2020	2020	NUM
hassl-844	1	4	conscientia	conscientia	PROPN
hassl-844	1	5	beam	beam	PROPN
hassl-844	1	6	.	.	PUNCT
hassl-844	2	1	all	all	DET
hassl-844	2	2	rights	right	NOUN
hassl-844	2	3	reserved	reserve	VERB
hassl-844	2	4	.	.	PUNCT
hassl-844	3	1	accountability	accountability	NOUN
hassl-844	3	2	through	through	ADP
hassl-844	3	3	integrated	integrated	ADJ
hassl-844	3	4	reporting	reporting	NOUN
hassl-844	3	5	:	:	PUNCT
hassl-844	3	6	the	the	DET
hassl-844	3	7	awareness	awareness	NOUN
hassl-844	3	8	and	and	CCONJ
hassl-844	3	9	challenges	challenge	NOUN
hassl-844	3	10	in	in	ADP
hassl-844	3	11	malaysia	malaysia	PROPN
hassl-844	3	12	nor	nor	CCONJ
hassl-844	3	13	farizal	farizal	PROPN
hassl-844	3	14	mohammed1	mohammed1	PROPN
hassl-844	3	15	+	+	CCONJ
hassl-844	3	16	che	che	X
hassl-844	3	17	fatimah	fatimah	PROPN
hassl-844	3	18	che	che	PROPN
hassl-844	3	19	kassim2	kassim2	PROPN
hassl-844	3	20	nor	nor	CCONJ
hassl-844	3	21	aqilah	aqilah	ADJ
hassl-844	3	22	sutainim3	sutainim3	PROPN
hassl-844	4	1	mira	mira	PROPN
hassl-844	4	2	susanti	susanti	VERB
hassl-844	4	3	amirrudin4	amirrudin4	NOUN
hassl-844	4	4	1accounting	1accounting	NUM
hassl-844	4	5	research	research	NOUN
hassl-844	4	6	institute	institute	NOUN
hassl-844	4	7	and	and	CCONJ
hassl-844	4	8	faculty	faculty	NOUN
hassl-844	4	9	of	of	ADP
hassl-844	4	10	accountancy	accountancy	NOUN
hassl-844	4	11	,	,	PUNCT
hassl-844	4	12	universiti	universiti	PROPN
hassl-844	4	13	teknologi	teknologi	PROPN
hassl-844	4	14	mara	mara	PROPN
hassl-844	4	15	,	,	PUNCT
hassl-844	4	16	shah	shah	PROPN
hassl-844	4	17	alam	alam	PROPN
hassl-844	4	18	,	,	PUNCT
hassl-844	4	19	malaysia	malaysia	PROPN
hassl-844	4	20	.	.	PUNCT
hassl-844	5	1	2department	2department	NUM
hassl-844	5	2	of	of	ADP
hassl-844	5	3	strategy	strategy	NOUN
hassl-844	5	4	&	&	CCONJ
hassl-844	5	5	quality	quality	PROPN
hassl-844	5	6	assurance	assurance	NOUN
hassl-844	5	7	,	,	PUNCT
hassl-844	5	8	multimedia	multimedia	NOUN
hassl-844	5	9	university	university	NOUN
hassl-844	5	10	,	,	PUNCT
hassl-844	5	11	cyberjaya	cyberjaya	PROPN
hassl-844	5	12	,	,	PUNCT
hassl-844	5	13	malaysia	malaysia	PROPN
hassl-844	5	14	.	.	PUNCT
hassl-844	6	1	3,4faculty	3,4faculty	NUM
hassl-844	6	2	of	of	ADP
hassl-844	6	3	accountancy	accountancy	NOUN
hassl-844	6	4	,	,	PUNCT
hassl-844	6	5	universiti	universiti	PROPN
hassl-844	6	6	teknologi	teknologi	PROPN
hassl-844	6	7	mara	mara	PROPN
hassl-844	6	8	,	,	PUNCT
hassl-844	6	9	shah	shah	PROPN
hassl-844	6	10	alam	alam	PROPN
hassl-844	6	11	,	,	PUNCT
hassl-844	6	12	malaysia	malaysia	PROPN
hassl-844	6	13	.	.	PUNCT
hassl-844	7	1	(	(	PUNCT
hassl-844	7	2	+	+	CCONJ
hassl-844	7	3	corresponding	correspond	VERB
hassl-844	7	4	author	author	NOUN
hassl-844	7	5	)	)	PUNCT
hassl-844	7	6	abstract	abstract	ADJ
hassl-844	7	7	article	article	NOUN
hassl-844	7	8	history	history	NOUN
hassl-844	7	9	received	receive	VERB
hassl-844	7	10	:	:	PUNCT
hassl-844	7	11	6	6	NUM
hassl-844	7	12	december	december	PROPN
hassl-844	7	13	2019	2019	NUM
hassl-844	7	14	revised	revise	VERB
hassl-844	7	15	:	:	PUNCT
hassl-844	7	16	27	27	NUM
hassl-844	7	17	january	january	NOUN
hassl-844	7	18	2020	2020	NUM
hassl-844	7	19	accepted	accept	VERB
hassl-844	7	20	:	:	PUNCT
hassl-844	7	21	2	2	NUM
hassl-844	7	22	march	march	NOUN
hassl-844	7	23	2020	2020	NUM
hassl-844	7	24	published	publish	VERB
hassl-844	7	25	:	:	PUNCT
hassl-844	7	26	10	10	NUM
hassl-844	7	27	march	march	NOUN
hassl-844	7	28	2020	2020	NUM
hassl-844	7	29	keywords	keyword	NOUN
hassl-844	7	30	integrated	integrate	VERB
hassl-844	7	31	reporting	reporting	NOUN
hassl-844	7	32	awareness	awareness	NOUN
hassl-844	7	33	accountability	accountability	NOUN
hassl-844	7	34	transparency	transparency	NOUN
hassl-844	7	35	value	value	NOUN
hassl-844	7	36	malaysia	malaysia	PROPN
hassl-844	7	37	.	.	PUNCT
hassl-844	8	1	integrated	integrate	VERB
hassl-844	8	2	reporting	reporting	NOUN
hassl-844	8	3	is	be	AUX
hassl-844	8	4	a	a	DET
hassl-844	8	5	form	form	NOUN
hassl-844	8	6	of	of	ADP
hassl-844	8	7	innovative	innovative	ADJ
hassl-844	8	8	reporting	reporting	NOUN
hassl-844	8	9	that	that	PRON
hassl-844	8	10	has	have	AUX
hassl-844	8	11	marked	mark	VERB
hassl-844	8	12	another	another	DET
hassl-844	8	13	milestone	milestone	NOUN
hassl-844	8	14	in	in	ADP
hassl-844	8	15	the	the	DET
hassl-844	8	16	financial	financial	ADJ
hassl-844	8	17	reporting	reporting	NOUN
hassl-844	8	18	environment	environment	NOUN
hassl-844	8	19	.	.	PUNCT
hassl-844	9	1	integrated	integrate	VERB
hassl-844	9	2	reporting	reporting	NOUN
hassl-844	9	3	promotes	promote	VERB
hassl-844	9	4	integrated	integrated	ADJ
hassl-844	9	5	thinking	thinking	NOUN
hassl-844	9	6	and	and	CCONJ
hassl-844	9	7	decision	decision	NOUN
hassl-844	9	8	making	make	VERB
hassl-844	9	9	by	by	ADP
hassl-844	9	10	focusing	focus	VERB
hassl-844	9	11	on	on	ADP
hassl-844	9	12	the	the	DET
hassl-844	9	13	true	true	ADJ
hassl-844	9	14	value	value	NOUN
hassl-844	9	15	drivers	driver	NOUN
hassl-844	9	16	of	of	ADP
hassl-844	9	17	business	business	NOUN
hassl-844	9	18	.	.	PUNCT
hassl-844	10	1	as	as	SCONJ
hassl-844	10	2	malaysia	malaysia	PROPN
hassl-844	10	3	is	be	AUX
hassl-844	10	4	striving	strive	VERB
hassl-844	10	5	to	to	PART
hassl-844	10	6	be	be	AUX
hassl-844	10	7	a	a	DET
hassl-844	10	8	global	global	ADJ
hassl-844	10	9	capital	capital	NOUN
hassl-844	10	10	market	market	NOUN
hassl-844	10	11	,	,	PUNCT
hassl-844	10	12	it	it	PRON
hassl-844	10	13	is	be	AUX
hassl-844	10	14	vital	vital	ADJ
hassl-844	10	15	for	for	SCONJ
hassl-844	10	16	the	the	DET
hassl-844	10	17	country	country	NOUN
hassl-844	10	18	to	to	PART
hassl-844	10	19	keep	keep	VERB
hassl-844	10	20	in	in	ADP
hassl-844	10	21	pace	pace	NOUN
hassl-844	10	22	with	with	ADP
hassl-844	10	23	the	the	DET
hassl-844	10	24	international	international	ADJ
hassl-844	10	25	development	development	NOUN
hassl-844	10	26	in	in	ADP
hassl-844	10	27	enhancing	enhance	VERB
hassl-844	10	28	transparency	transparency	NOUN
hassl-844	10	29	and	and	CCONJ
hassl-844	10	30	accountability	accountability	NOUN
hassl-844	10	31	,	,	PUNCT
hassl-844	10	32	by	by	ADP
hassl-844	10	33	moving	move	VERB
hassl-844	10	34	towards	towards	ADP
hassl-844	10	35	integrated	integrated	ADJ
hassl-844	10	36	reporting	reporting	NOUN
hassl-844	10	37	.	.	PUNCT
hassl-844	11	1	while	while	SCONJ
hassl-844	11	2	the	the	DET
hassl-844	11	3	status	status	NOUN
hassl-844	11	4	of	of	ADP
hassl-844	11	5	integrated	integrated	ADJ
hassl-844	11	6	reporting	reporting	NOUN
hassl-844	11	7	is	be	AUX
hassl-844	11	8	voluntary	voluntary	ADJ
hassl-844	11	9	,	,	PUNCT
hassl-844	11	10	integrated	integrated	ADJ
hassl-844	11	11	reporting	reporting	NOUN
hassl-844	11	12	in	in	ADP
hassl-844	11	13	malaysia	malaysia	PROPN
hassl-844	11	14	is	be	AUX
hassl-844	11	15	fairly	fairly	ADV
hassl-844	11	16	new	new	ADJ
hassl-844	11	17	.	.	PUNCT
hassl-844	12	1	therefore	therefore	ADV
hassl-844	12	2	,	,	PUNCT
hassl-844	12	3	there	there	PRON
hassl-844	12	4	is	be	VERB
hassl-844	12	5	a	a	DET
hassl-844	12	6	need	need	NOUN
hassl-844	12	7	to	to	PART
hassl-844	12	8	raise	raise	VERB
hassl-844	12	9	the	the	DET
hassl-844	12	10	awareness	awareness	NOUN
hassl-844	12	11	on	on	ADP
hassl-844	12	12	integrated	integrate	VERB
hassl-844	12	13	reporting	reporting	NOUN
hassl-844	12	14	in	in	ADP
hassl-844	12	15	the	the	DET
hassl-844	12	16	country	country	NOUN
hassl-844	12	17	.	.	PUNCT
hassl-844	13	1	the	the	DET
hassl-844	13	2	objectives	objective	NOUN
hassl-844	13	3	of	of	ADP
hassl-844	13	4	this	this	DET
hassl-844	13	5	paper	paper	NOUN
hassl-844	13	6	are	be	AUX
hassl-844	13	7	twofold	twofold	ADJ
hassl-844	13	8	:	:	PUNCT
hassl-844	13	9	the	the	DET
hassl-844	13	10	first	first	ADJ
hassl-844	13	11	objective	objective	NOUN
hassl-844	13	12	is	be	AUX
hassl-844	13	13	to	to	PART
hassl-844	13	14	critically	critically	ADV
hassl-844	13	15	analyze	analyze	VERB
hassl-844	13	16	the	the	DET
hassl-844	13	17	literature	literature	NOUN
hassl-844	13	18	of	of	ADP
hassl-844	13	19	integrated	integrated	ADJ
hassl-844	13	20	reporting	reporting	NOUN
hassl-844	13	21	in	in	ADP
hassl-844	13	22	clarifying	clarify	VERB
hassl-844	13	23	the	the	DET
hassl-844	13	24	role	role	NOUN
hassl-844	13	25	and	and	CCONJ
hassl-844	13	26	form	form	NOUN
hassl-844	13	27	of	of	ADP
hassl-844	13	28	integrated	integrated	ADJ
hassl-844	13	29	reporting	reporting	NOUN
hassl-844	13	30	;	;	PUNCT
hassl-844	13	31	and	and	CCONJ
hassl-844	13	32	the	the	DET
hassl-844	13	33	second	second	ADJ
hassl-844	13	34	objective	objective	NOUN
hassl-844	13	35	is	be	AUX
hassl-844	13	36	to	to	PART
hassl-844	13	37	survey	survey	VERB
hassl-844	13	38	on	on	ADP
hassl-844	13	39	the	the	DET
hassl-844	13	40	awareness	awareness	NOUN
hassl-844	13	41	of	of	ADP
hassl-844	13	42	malaysian	malaysian	ADJ
hassl-844	13	43	accountants	accountant	NOUN
hassl-844	13	44	about	about	ADP
hassl-844	13	45	integrated	integrated	ADJ
hassl-844	13	46	reporting	reporting	NOUN
hassl-844	13	47	.	.	PUNCT
hassl-844	14	1	the	the	DET
hassl-844	14	2	review	review	NOUN
hassl-844	14	3	of	of	ADP
hassl-844	14	4	literature	literature	NOUN
hassl-844	14	5	clarifies	clarifie	NOUN
hassl-844	14	6	and	and	CCONJ
hassl-844	14	7	provides	provide	VERB
hassl-844	14	8	a	a	DET
hassl-844	14	9	better	well	ADJ
hassl-844	14	10	platform	platform	NOUN
hassl-844	14	11	to	to	PART
hassl-844	14	12	understand	understand	VERB
hassl-844	14	13	the	the	DET
hassl-844	14	14	concept	concept	NOUN
hassl-844	14	15	of	of	ADP
hassl-844	14	16	integrated	integrated	ADJ
hassl-844	14	17	reporting	reporting	NOUN
hassl-844	14	18	.	.	PUNCT
hassl-844	15	1	the	the	DET
hassl-844	15	2	concept	concept	NOUN
hassl-844	15	3	of	of	ADP
hassl-844	15	4	integrated	integrated	ADJ
hassl-844	15	5	reporting	reporting	NOUN
hassl-844	15	6	is	be	AUX
hassl-844	15	7	not	not	PART
hassl-844	15	8	merely	merely	ADV
hassl-844	15	9	a	a	DET
hassl-844	15	10	combination	combination	NOUN
hassl-844	15	11	of	of	ADP
hassl-844	15	12	financial	financial	ADJ
hassl-844	15	13	reporting	reporting	NOUN
hassl-844	15	14	and	and	CCONJ
hassl-844	15	15	sustainability	sustainability	NOUN
hassl-844	15	16	reporting	reporting	NOUN
hassl-844	15	17	,	,	PUNCT
hassl-844	15	18	instead	instead	ADV
hassl-844	15	19	it	it	PRON
hassl-844	15	20	is	be	AUX
hassl-844	15	21	a	a	DET
hassl-844	15	22	concise	concise	ADJ
hassl-844	15	23	reporting	reporting	NOUN
hassl-844	15	24	that	that	PRON
hassl-844	15	25	tells	tell	VERB
hassl-844	15	26	a	a	DET
hassl-844	15	27	story	story	NOUN
hassl-844	15	28	of	of	ADP
hassl-844	15	29	how	how	SCONJ
hassl-844	15	30	an	an	DET
hassl-844	15	31	organization	organization	NOUN
hassl-844	15	32	creates	create	VERB
hassl-844	15	33	value	value	NOUN
hassl-844	15	34	.	.	PUNCT
hassl-844	16	1	the	the	DET
hassl-844	16	2	results	result	NOUN
hassl-844	16	3	of	of	ADP
hassl-844	16	4	the	the	DET
hassl-844	16	5	survey	survey	NOUN
hassl-844	16	6	revealed	reveal	VERB
hassl-844	16	7	that	that	SCONJ
hassl-844	16	8	generally	generally	ADV
hassl-844	16	9	,	,	PUNCT
hassl-844	16	10	malaysian	malaysian	ADJ
hassl-844	16	11	accountants	accountant	NOUN
hassl-844	16	12	are	be	AUX
hassl-844	16	13	not	not	PART
hassl-844	16	14	clear	clear	ADJ
hassl-844	16	15	about	about	ADP
hassl-844	16	16	the	the	DET
hassl-844	16	17	concept	concept	NOUN
hassl-844	16	18	of	of	ADP
hassl-844	16	19	integrated	integrated	ADJ
hassl-844	16	20	reporting	reporting	NOUN
hassl-844	16	21	.	.	PUNCT
hassl-844	17	1	this	this	DET
hassl-844	17	2	study	study	NOUN
hassl-844	17	3	contributes	contribute	VERB
hassl-844	17	4	by	by	ADP
hassl-844	17	5	giving	give	VERB
hassl-844	17	6	insights	insight	NOUN
hassl-844	17	7	to	to	ADP
hassl-844	17	8	the	the	DET
hassl-844	17	9	regulators	regulator	NOUN
hassl-844	17	10	on	on	ADP
hassl-844	17	11	the	the	DET
hassl-844	17	12	state	state	NOUN
hassl-844	17	13	of	of	ADP
hassl-844	17	14	readiness	readiness	NOUN
hassl-844	17	15	and	and	CCONJ
hassl-844	17	16	awareness	awareness	NOUN
hassl-844	17	17	of	of	ADP
hassl-844	17	18	malaysian	malaysian	ADJ
hassl-844	17	19	accountants	accountant	NOUN
hassl-844	17	20	regarding	regard	VERB
hassl-844	17	21	the	the	DET
hassl-844	17	22	implementation	implementation	NOUN
hassl-844	17	23	of	of	ADP
hassl-844	17	24	integrated	integrated	ADJ
hassl-844	17	25	reporting	reporting	NOUN
hassl-844	17	26	.	.	PUNCT
hassl-844	18	1	contribution	contribution	NOUN
hassl-844	18	2	/	/	SYM
hassl-844	18	3	originality	originality	NOUN
hassl-844	18	4	:	:	PUNCT
hassl-844	18	5	the	the	DET
hassl-844	18	6	objectives	objective	NOUN
hassl-844	18	7	of	of	ADP
hassl-844	18	8	this	this	DET
hassl-844	18	9	paper	paper	NOUN
hassl-844	18	10	are	be	AUX
hassl-844	18	11	twofold	twofold	ADJ
hassl-844	18	12	:	:	PUNCT
hassl-844	18	13	the	the	DET
hassl-844	18	14	first	first	ADJ
hassl-844	18	15	objective	objective	NOUN
hassl-844	18	16	is	be	AUX
hassl-844	18	17	to	to	PART
hassl-844	18	18	critically	critically	ADV
hassl-844	18	19	analyze	analyze	VERB
hassl-844	18	20	the	the	DET
hassl-844	18	21	literature	literature	NOUN
hassl-844	18	22	of	of	ADP
hassl-844	18	23	integrated	integrated	ADJ
hassl-844	18	24	reporting	reporting	NOUN
hassl-844	18	25	in	in	ADP
hassl-844	18	26	clarifying	clarify	VERB
hassl-844	18	27	the	the	DET
hassl-844	18	28	role	role	NOUN
hassl-844	18	29	and	and	CCONJ
hassl-844	18	30	form	form	NOUN
hassl-844	18	31	of	of	ADP
hassl-844	18	32	integrated	integrated	ADJ
hassl-844	18	33	reporting	reporting	NOUN
hassl-844	18	34	;	;	PUNCT
hassl-844	18	35	and	and	CCONJ
hassl-844	18	36	the	the	DET
hassl-844	18	37	second	second	ADJ
hassl-844	18	38	objective	objective	NOUN
hassl-844	18	39	is	be	AUX
hassl-844	18	40	to	to	PART
hassl-844	18	41	survey	survey	VERB
hassl-844	18	42	on	on	ADP
hassl-844	18	43	the	the	DET
hassl-844	18	44	awareness	awareness	NOUN
hassl-844	18	45	of	of	ADP
hassl-844	18	46	malaysian	malaysian	ADJ
hassl-844	18	47	accountants	accountant	NOUN
hassl-844	18	48	about	about	ADP
hassl-844	18	49	integrated	integrated	ADJ
hassl-844	18	50	reporting	reporting	NOUN
hassl-844	18	51	.	.	PUNCT
hassl-844	19	1	1	1	X
hassl-844	19	2	.	.	X
hassl-844	19	3	introduction	introduction	NOUN
hassl-844	19	4	earlier	early	ADJ
hassl-844	19	5	interest	interest	NOUN
hassl-844	19	6	in	in	ADP
hassl-844	19	7	social	social	ADJ
hassl-844	19	8	and	and	CCONJ
hassl-844	19	9	environment	environment	NOUN
hassl-844	19	10	reporting	report	VERB
hassl-844	19	11	through	through	ADP
hassl-844	19	12	external	external	ADJ
hassl-844	19	13	reporting	reporting	NOUN
hassl-844	19	14	started	start	VERB
hassl-844	19	15	with	with	ADP
hassl-844	19	16	the	the	DET
hassl-844	19	17	triple	triple	ADJ
hassl-844	19	18	bottom	bottom	ADJ
hassl-844	19	19	line	line	NOUN
hassl-844	19	20	reporting	reporting	NOUN
hassl-844	19	21	in	in	ADP
hassl-844	19	22	the	the	DET
hassl-844	19	23	late	late	ADJ
hassl-844	19	24	1990s	1990	NOUN
hassl-844	19	25	(	(	PUNCT
hassl-844	19	26	elkington	elkington	NOUN
hassl-844	19	27	,	,	PUNCT
hassl-844	19	28	2004	2004	NUM
hassl-844	19	29	)	)	PUNCT
hassl-844	19	30	.	.	PUNCT
hassl-844	20	1	in	in	ADP
hassl-844	20	2	the	the	DET
hassl-844	20	3	later	later	ADJ
hassl-844	20	4	period	period	NOUN
hassl-844	20	5	,	,	PUNCT
hassl-844	20	6	the	the	DET
hassl-844	20	7	term	term	NOUN
hassl-844	20	8	used	use	VERB
hassl-844	20	9	for	for	ADP
hassl-844	20	10	social	social	ADJ
hassl-844	20	11	and	and	CCONJ
hassl-844	20	12	environmental	environmental	ADJ
hassl-844	20	13	reporting	reporting	NOUN
hassl-844	20	14	is	be	AUX
hassl-844	20	15	sustainability	sustainability	NOUN
hassl-844	20	16	reporting	reporting	NOUN
hassl-844	20	17	.	.	PUNCT
hassl-844	21	1	both	both	PRON
hassl-844	21	2	of	of	ADP
hassl-844	21	3	these	these	DET
hassl-844	21	4	terms	term	NOUN
hassl-844	21	5	were	be	AUX
hassl-844	21	6	highly	highly	ADV
hassl-844	21	7	criticized	criticize	VERB
hassl-844	21	8	as	as	SCONJ
hassl-844	21	9	the	the	DET
hassl-844	21	10	disclosures	disclosure	NOUN
hassl-844	21	11	have	have	VERB
hassl-844	21	12	less	less	ADJ
hassl-844	21	13	to	to	PART
hassl-844	21	14	do	do	VERB
hassl-844	21	15	with	with	ADP
hassl-844	21	16	the	the	DET
hassl-844	21	17	sustainability	sustainability	NOUN
hassl-844	21	18	process	process	NOUN
hassl-844	21	19	(	(	PUNCT
hassl-844	21	20	brown	brown	ADJ
hassl-844	21	21	,	,	PUNCT
hassl-844	21	22	de	de	PROPN
hassl-844	21	23	jong	jong	PROPN
hassl-844	21	24	,	,	PUNCT
hassl-844	21	25	&	&	CCONJ
hassl-844	21	26	levy	levy	NOUN
hassl-844	21	27	,	,	PUNCT
hassl-844	21	28	2009	2009	NUM
hassl-844	21	29	;	;	PUNCT
hassl-844	21	30	buhr	buhr	NOUN
hassl-844	21	31	,	,	PUNCT
hassl-844	21	32	gray	gray	ADJ
hassl-844	21	33	,	,	PUNCT
hassl-844	21	34	&	&	CCONJ
hassl-844	21	35	milne	milne	PROPN
hassl-844	21	36	,	,	PUNCT
hassl-844	21	37	2014	2014	NUM
hassl-844	21	38	)	)	PUNCT
hassl-844	21	39	.	.	PUNCT
hassl-844	22	1	however	however	ADV
hassl-844	22	2	,	,	PUNCT
hassl-844	22	3	recent	recent	ADJ
hassl-844	22	4	humanities	humanity	NOUN
hassl-844	22	5	and	and	CCONJ
hassl-844	22	6	social	social	ADJ
hassl-844	22	7	sciences	science	NOUN
hassl-844	22	8	letters	letter	NOUN
hassl-844	22	9	2020	2020	NUM
hassl-844	22	10	vol	vol	NOUN
hassl-844	22	11	.	.	PROPN
hassl-844	22	12	8	8	NUM
hassl-844	22	13	,	,	PUNCT
hassl-844	22	14	no	no	INTJ
hassl-844	22	15	.	.	NOUN
hassl-844	22	16	1	1	NUM
hassl-844	22	17	,	,	PUNCT
hassl-844	22	18	pp	pp	ADJ
hassl-844	22	19	.	.	PUNCT
hassl-844	23	1	123	123	NUM
hassl-844	23	2	-	-	SYM
hassl-844	23	3	132	132	NUM
hassl-844	23	4	.	.	PUNCT
hassl-844	24	1	issn(e	issn(e	INTJ
hassl-844	24	2	):	):	PUNCT
hassl-844	24	3	2312	2312	NUM
hassl-844	24	4	-	-	SYM
hassl-844	24	5	4318	4318	NUM
hassl-844	24	6	issn(p	issn(p	NUM
hassl-844	24	7	):	):	PUNCT
hassl-844	24	8	2312	2312	NUM
hassl-844	24	9	-	-	SYM
hassl-844	24	10	5659	5659	NUM
hassl-844	24	11	doi	doi	NOUN
hassl-844	24	12	:	:	PUNCT
hassl-844	24	13	10.18488	10.18488	NUM
hassl-844	24	14	/	/	SYM
hassl-844	24	15	journal.73.2020.81.123.132	journal.73.2020.81.123.132	NOUN
hassl-844	24	16	©	©	PROPN
hassl-844	24	17	2020	2020	NUM
hassl-844	24	18	conscientia	conscientia	PROPN
hassl-844	24	19	beam	beam	PROPN
hassl-844	24	20	.	.	PUNCT
hassl-844	25	1	all	all	DET
hassl-844	25	2	rights	right	NOUN
hassl-844	25	3	reserved	reserve	VERB
hassl-844	25	4	.	.	PUNCT
hassl-844	26	1	https://orcid.org/0000-0002-8111-3458	https://orcid.org/0000-0002-8111-3458	PROPN
hassl-844	26	2	https://orcid.org/0000-0002-8473-9632	https://orcid.org/0000-0002-8473-9632	PROPN
hassl-844	26	3	https://orcid.org/0000-0001-5211-6249	https://orcid.org/0000-0001-5211-6249	PROPN
hassl-844	26	4	https://orcid.org/0000-0002-2596-9497	https://orcid.org/0000-0002-2596-9497	PROPN
hassl-844	26	5	https://www.doi.org/10.18488/journal.73.2020.81.123.132	https://www.doi.org/10.18488/journal.73.2020.81.123.132	PROPN
hassl-844	26	6	humanities	humanity	NOUN
hassl-844	26	7	and	and	CCONJ
hassl-844	26	8	social	social	ADJ
hassl-844	26	9	sciences	science	NOUN
hassl-844	26	10	letters	letter	NOUN
hassl-844	26	11	,	,	PUNCT
hassl-844	26	12	2020	2020	NUM
hassl-844	26	13	,	,	PUNCT
hassl-844	26	14	8(1	8(1	NOUN
hassl-844	26	15	):	):	PUNCT
hassl-844	26	16	123	123	NUM
hassl-844	26	17	-	-	SYM
hassl-844	26	18	132	132	NUM
hassl-844	26	19	124	124	NUM
hassl-844	26	20	©	©	PROPN
hassl-844	26	21	2020	2020	NUM
hassl-844	26	22	conscientia	conscientia	PROPN
hassl-844	26	23	beam	beam	PROPN
hassl-844	26	24	.	.	PUNCT
hassl-844	27	1	all	all	DET
hassl-844	27	2	rights	right	NOUN
hassl-844	27	3	reserved	reserve	VERB
hassl-844	27	4	.	.	PUNCT
hassl-844	28	1	development	development	NOUN
hassl-844	28	2	shows	show	VERB
hassl-844	28	3	that	that	SCONJ
hassl-844	28	4	readers	reader	NOUN
hassl-844	28	5	are	be	AUX
hassl-844	28	6	overloaded	overload	VERB
hassl-844	28	7	with	with	ADP
hassl-844	28	8	the	the	DET
hassl-844	28	9	increased	increase	VERB
hassl-844	28	10	complexity	complexity	NOUN
hassl-844	28	11	and	and	CCONJ
hassl-844	28	12	lengthy	lengthy	ADJ
hassl-844	28	13	information	information	NOUN
hassl-844	28	14	,	,	PUNCT
hassl-844	28	15	thereby	thereby	ADV
hassl-844	28	16	giving	give	VERB
hassl-844	28	17	difficulties	difficulty	NOUN
hassl-844	28	18	for	for	SCONJ
hassl-844	28	19	the	the	DET
hassl-844	28	20	stakeholders	stakeholder	NOUN
hassl-844	28	21	to	to	PART
hassl-844	28	22	connect	connect	VERB
hassl-844	28	23	between	between	ADP
hassl-844	28	24	social	social	ADJ
hassl-844	28	25	,	,	PUNCT
hassl-844	28	26	environmental	environmental	ADJ
hassl-844	28	27	and	and	CCONJ
hassl-844	28	28	economic	economic	ADJ
hassl-844	28	29	impact	impact	NOUN
hassl-844	28	30	.	.	PUNCT
hassl-844	29	1	additionally	additionally	ADV
hassl-844	29	2	,	,	PUNCT
hassl-844	29	3	when	when	SCONJ
hassl-844	29	4	the	the	DET
hassl-844	29	5	social	social	ADJ
hassl-844	29	6	and	and	CCONJ
hassl-844	29	7	environmental	environmental	ADJ
hassl-844	29	8	disclosures	disclosure	NOUN
hassl-844	29	9	are	be	AUX
hassl-844	29	10	within	within	ADP
hassl-844	29	11	the	the	DET
hassl-844	29	12	annual	annual	ADJ
hassl-844	29	13	report	report	NOUN
hassl-844	29	14	,	,	PUNCT
hassl-844	29	15	the	the	DET
hassl-844	29	16	information	information	NOUN
hassl-844	29	17	is	be	AUX
hassl-844	29	18	not	not	PART
hassl-844	29	19	integrated	integrate	VERB
hassl-844	29	20	with	with	ADP
hassl-844	29	21	the	the	DET
hassl-844	29	22	financial	financial	ADJ
hassl-844	29	23	information	information	NOUN
hassl-844	29	24	.	.	PUNCT
hassl-844	30	1	therefore	therefore	ADV
hassl-844	30	2	,	,	PUNCT
hassl-844	30	3	there	there	PRON
hassl-844	30	4	have	have	AUX
hassl-844	30	5	been	be	AUX
hassl-844	30	6	increasing	increase	VERB
hassl-844	30	7	moves	move	NOUN
hassl-844	30	8	towards	towards	ADP
hassl-844	30	9	integrating	integrate	VERB
hassl-844	30	10	social	social	ADJ
hassl-844	30	11	,	,	PUNCT
hassl-844	30	12	environmental	environmental	ADJ
hassl-844	30	13	,	,	PUNCT
hassl-844	30	14	financial	financial	ADJ
hassl-844	30	15	and	and	CCONJ
hassl-844	30	16	governance	governance	NOUN
hassl-844	30	17	information	information	NOUN
hassl-844	30	18	which	which	PRON
hassl-844	30	19	led	lead	VERB
hassl-844	30	20	to	to	ADP
hassl-844	30	21	the	the	DET
hassl-844	30	22	innovation	innovation	NOUN
hassl-844	30	23	of	of	ADP
hassl-844	30	24	integrated	integrated	ADJ
hassl-844	30	25	reporting	reporting	NOUN
hassl-844	30	26	(	(	PUNCT
hassl-844	30	27	hopwood	hopwood	PROPN
hassl-844	30	28	,	,	PUNCT
hassl-844	30	29	unerman	unerman	PROPN
hassl-844	30	30	,	,	PUNCT
hassl-844	30	31	&	&	CCONJ
hassl-844	30	32	fries	fry	NOUN
hassl-844	30	33	,	,	PUNCT
hassl-844	30	34	2010	2010	NUM
hassl-844	30	35	)	)	PUNCT
hassl-844	30	36	.	.	PUNCT
hassl-844	31	1	integrated	integrate	VERB
hassl-844	31	2	reporting	reporting	NOUN
hassl-844	31	3	aims	aim	VERB
hassl-844	31	4	at	at	ADP
hassl-844	31	5	providing	provide	VERB
hassl-844	31	6	useful	useful	ADJ
hassl-844	31	7	broad	broad	ADJ
hassl-844	31	8	risk	risk	NOUN
hassl-844	31	9	evaluation	evaluation	NOUN
hassl-844	31	10	and	and	CCONJ
hassl-844	31	11	information	information	NOUN
hassl-844	31	12	on	on	ADP
hassl-844	31	13	potential	potential	ADJ
hassl-844	31	14	firm	firm	ADJ
hassl-844	31	15	value	value	NOUN
hassl-844	31	16	creation	creation	NOUN
hassl-844	31	17	to	to	ADP
hassl-844	31	18	capital	capital	NOUN
hassl-844	31	19	providers	provider	NOUN
hassl-844	31	20	and	and	CCONJ
hassl-844	31	21	potential	potential	ADJ
hassl-844	31	22	investors	investor	NOUN
hassl-844	31	23	with	with	ADP
hassl-844	31	24	a	a	DET
hassl-844	31	25	concise	concise	ADJ
hassl-844	31	26	style	style	NOUN
hassl-844	31	27	of	of	ADP
hassl-844	31	28	reporting	reporting	NOUN
hassl-844	31	29	(	(	PUNCT
hassl-844	31	30	villiers	villier	NOUN
hassl-844	31	31	et	et	NOUN
hassl-844	31	32	al	al	PROPN
hassl-844	31	33	.	.	PROPN
hassl-844	31	34	,	,	PUNCT
hassl-844	31	35	2014	2014	NUM
hassl-844	31	36	)	)	PUNCT
hassl-844	31	37	.	.	PUNCT
hassl-844	32	1	the	the	DET
hassl-844	32	2	creation	creation	NOUN
hassl-844	32	3	of	of	ADP
hassl-844	32	4	integrated	integrated	ADJ
hassl-844	32	5	reporting	reporting	NOUN
hassl-844	32	6	is	be	AUX
hassl-844	32	7	motivated	motivate	VERB
hassl-844	32	8	by	by	ADP
hassl-844	32	9	the	the	DET
hassl-844	32	10	increasing	increase	VERB
hassl-844	32	11	demand	demand	NOUN
hassl-844	32	12	of	of	ADP
hassl-844	32	13	shareholders	shareholder	NOUN
hassl-844	32	14	and	and	CCONJ
hassl-844	32	15	stakeholders	stakeholder	NOUN
hassl-844	32	16	on	on	ADP
hassl-844	32	17	enhancement	enhancement	NOUN
hassl-844	32	18	of	of	ADP
hassl-844	32	19	transparency	transparency	NOUN
hassl-844	32	20	and	and	CCONJ
hassl-844	32	21	accountability	accountability	NOUN
hassl-844	32	22	to	to	PART
hassl-844	32	23	be	be	AUX
hassl-844	32	24	met	meet	VERB
hassl-844	32	25	by	by	ADP
hassl-844	32	26	a	a	DET
hassl-844	32	27	single	single	ADJ
hassl-844	32	28	report	report	NOUN
hassl-844	32	29	(	(	PUNCT
hassl-844	32	30	demirel	demirel	NOUN
hassl-844	32	31	&	&	CCONJ
hassl-844	32	32	erol	erol	NOUN
hassl-844	32	33	,	,	PUNCT
hassl-844	32	34	2016	2016	NUM
hassl-844	32	35	)	)	PUNCT
hassl-844	32	36	.	.	PUNCT
hassl-844	33	1	integrating	integrate	VERB
hassl-844	33	2	financial	financial	ADJ
hassl-844	33	3	and	and	CCONJ
hassl-844	33	4	non	non	ADJ
hassl-844	33	5	-	-	ADJ
hassl-844	33	6	financial	financial	ADJ
hassl-844	33	7	information	information	NOUN
hassl-844	33	8	in	in	ADP
hassl-844	33	9	a	a	DET
hassl-844	33	10	single	single	ADJ
hassl-844	33	11	integrated	integrate	VERB
hassl-844	33	12	report	report	NOUN
hassl-844	33	13	has	have	VERB
hassl-844	33	14	the	the	DET
hassl-844	33	15	potential	potential	NOUN
hassl-844	33	16	to	to	PART
hassl-844	33	17	significantly	significantly	ADV
hassl-844	33	18	change	change	VERB
hassl-844	33	19	how	how	SCONJ
hassl-844	33	20	companies	company	NOUN
hassl-844	33	21	operate	operate	VERB
hassl-844	33	22	and	and	CCONJ
hassl-844	33	23	investors	investor	NOUN
hassl-844	33	24	think	think	VERB
hassl-844	33	25	(	(	PUNCT
hassl-844	33	26	eccles	eccles	PROPN
hassl-844	33	27	&	&	CCONJ
hassl-844	33	28	krzus	krzus	PROPN
hassl-844	33	29	,	,	PUNCT
hassl-844	33	30	2010	2010	NUM
hassl-844	33	31	)	)	PUNCT
hassl-844	33	32	.	.	PUNCT
hassl-844	34	1	integrated	integrate	VERB
hassl-844	34	2	reporting	reporting	NOUN
hassl-844	34	3	has	have	AUX
hassl-844	34	4	been	be	AUX
hassl-844	34	5	marked	mark	VERB
hassl-844	34	6	as	as	ADP
hassl-844	34	7	a	a	DET
hassl-844	34	8	recent	recent	ADJ
hassl-844	34	9	,	,	PUNCT
hassl-844	34	10	innovative	innovative	ADJ
hassl-844	34	11	and	and	CCONJ
hassl-844	34	12	ambitious	ambitious	ADJ
hassl-844	34	13	piece	piece	NOUN
hassl-844	34	14	of	of	ADP
hassl-844	34	15	reporting	reporting	NOUN
hassl-844	34	16	,	,	PUNCT
hassl-844	34	17	despite	despite	SCONJ
hassl-844	34	18	some	some	DET
hassl-844	34	19	critical	critical	ADJ
hassl-844	34	20	matters	matter	NOUN
hassl-844	34	21	that	that	PRON
hassl-844	34	22	need	need	VERB
hassl-844	34	23	to	to	PART
hassl-844	34	24	be	be	AUX
hassl-844	34	25	dealt	deal	VERB
hassl-844	34	26	with	with	ADP
hassl-844	34	27	.	.	PUNCT
hassl-844	35	1	integrated	integrate	VERB
hassl-844	35	2	reporting	reporting	NOUN
hassl-844	35	3	represents	represent	VERB
hassl-844	35	4	a	a	DET
hassl-844	35	5	new	new	ADJ
hassl-844	35	6	trend	trend	NOUN
hassl-844	35	7	of	of	ADP
hassl-844	35	8	reporting	reporting	NOUN
hassl-844	35	9	in	in	ADP
hassl-844	35	10	which	which	PRON
hassl-844	35	11	financial	financial	ADJ
hassl-844	35	12	and	and	CCONJ
hassl-844	35	13	non	non	ADJ
hassl-844	35	14	-	-	ADJ
hassl-844	35	15	financial	financial	ADJ
hassl-844	35	16	information	information	NOUN
hassl-844	35	17	are	be	AUX
hassl-844	35	18	strictly	strictly	ADV
hassl-844	35	19	interwoven	interwoven	ADJ
hassl-844	35	20	and	and	CCONJ
hassl-844	35	21	will	will	AUX
hassl-844	35	22	portray	portray	VERB
hassl-844	35	23	the	the	DET
hassl-844	35	24	organization	organization	NOUN
hassl-844	35	25	as	as	ADP
hassl-844	35	26	a	a	DET
hassl-844	35	27	whole	whole	NOUN
hassl-844	35	28	.	.	PUNCT
hassl-844	36	1	indeed	indeed	ADV
hassl-844	36	2	,	,	PUNCT
hassl-844	36	3	integrated	integrated	ADJ
hassl-844	36	4	reporting	reporting	NOUN
hassl-844	36	5	of	of	ADP
hassl-844	36	6	financial	financial	ADJ
hassl-844	36	7	,	,	PUNCT
hassl-844	36	8	performance	performance	NOUN
hassl-844	36	9	,	,	PUNCT
hassl-844	36	10	environmental	environmental	ADJ
hassl-844	36	11	,	,	PUNCT
hassl-844	36	12	social	social	ADJ
hassl-844	36	13	and	and	CCONJ
hassl-844	36	14	governance	governance	NOUN
hassl-844	36	15	is	be	AUX
hassl-844	36	16	essential	essential	ADJ
hassl-844	36	17	for	for	ADP
hassl-844	36	18	creating	create	VERB
hassl-844	36	19	sustainable	sustainable	ADJ
hassl-844	36	20	strategies	strategy	NOUN
hassl-844	36	21	for	for	ADP
hassl-844	36	22	a	a	DET
hassl-844	36	23	sustainable	sustainable	ADJ
hassl-844	36	24	society	society	NOUN
hassl-844	36	25	(	(	PUNCT
hassl-844	36	26	eccles	eccles	PROPN
hassl-844	36	27	&	&	CCONJ
hassl-844	36	28	krzus	krzus	PROPN
hassl-844	36	29	,	,	PUNCT
hassl-844	36	30	2010	2010	NUM
hassl-844	36	31	)	)	PUNCT
hassl-844	36	32	.	.	PUNCT
hassl-844	37	1	the	the	DET
hassl-844	37	2	status	status	NOUN
hassl-844	37	3	of	of	ADP
hassl-844	37	4	integrated	integrated	ADJ
hassl-844	37	5	reporting	reporting	NOUN
hassl-844	37	6	in	in	ADP
hassl-844	37	7	malaysia	malaysia	PROPN
hassl-844	37	8	is	be	AUX
hassl-844	37	9	currently	currently	ADV
hassl-844	37	10	voluntary	voluntary	ADJ
hassl-844	37	11	.	.	PUNCT
hassl-844	38	1	integrated	integrate	VERB
hassl-844	38	2	reporting	reporting	NOUN
hassl-844	38	3	is	be	AUX
hassl-844	38	4	incorporated	incorporate	VERB
hassl-844	38	5	in	in	ADP
hassl-844	38	6	the	the	DET
hassl-844	38	7	malaysian	malaysian	ADJ
hassl-844	38	8	code	code	NOUN
hassl-844	38	9	on	on	ADP
hassl-844	38	10	corporate	corporate	ADJ
hassl-844	38	11	governance	governance	NOUN
hassl-844	38	12	(	(	PUNCT
hassl-844	38	13	mccg	mccg	NOUN
hassl-844	38	14	)	)	PUNCT
hassl-844	38	15	in	in	ADP
hassl-844	38	16	2017	2017	NUM
hassl-844	38	17	as	as	ADP
hassl-844	38	18	the	the	DET
hassl-844	38	19	best	good	ADJ
hassl-844	38	20	practice	practice	NOUN
hassl-844	38	21	and	and	CCONJ
hassl-844	38	22	is	be	AUX
hassl-844	38	23	an	an	DET
hassl-844	38	24	emerging	emerge	VERB
hassl-844	38	25	phenomena	phenomenon	NOUN
hassl-844	38	26	in	in	ADP
hassl-844	38	27	malaysia	malaysia	PROPN
hassl-844	38	28	.	.	PUNCT
hassl-844	39	1	pwc	pwc	PROPN
hassl-844	39	2	in	in	ADP
hassl-844	39	3	2014	2014	NUM
hassl-844	39	4	reported	report	VERB
hassl-844	39	5	that	that	SCONJ
hassl-844	39	6	although	although	SCONJ
hassl-844	39	7	businesses	business	NOUN
hassl-844	39	8	in	in	ADP
hassl-844	39	9	malaysia	malaysia	PROPN
hassl-844	39	10	have	have	VERB
hassl-844	39	11	the	the	DET
hassl-844	39	12	basics	basic	NOUN
hassl-844	39	13	of	of	ADP
hassl-844	39	14	reporting	reporting	NOUN
hassl-844	39	15	covered	cover	VERB
hassl-844	39	16	,	,	PUNCT
hassl-844	39	17	their	their	PRON
hassl-844	39	18	reporting	reporting	NOUN
hassl-844	39	19	is	be	AUX
hassl-844	39	20	not	not	PART
hassl-844	39	21	yet	yet	ADV
hassl-844	39	22	integrated	integrate	VERB
hassl-844	39	23	.	.	PUNCT
hassl-844	40	1	therefore	therefore	ADV
hassl-844	40	2	,	,	PUNCT
hassl-844	40	3	there	there	PRON
hassl-844	40	4	is	be	VERB
hassl-844	40	5	a	a	DET
hassl-844	40	6	significant	significant	ADJ
hassl-844	40	7	need	need	NOUN
hassl-844	40	8	for	for	ADP
hassl-844	40	9	improving	improve	VERB
hassl-844	40	10	stakeholders‟	stakeholders‟	NOUN
hassl-844	40	11	communications	communication	NOUN
hassl-844	40	12	with	with	ADP
hassl-844	40	13	the	the	DET
hassl-844	40	14	move	move	NOUN
hassl-844	40	15	towards	towards	ADP
hassl-844	40	16	integrated	integrated	ADJ
hassl-844	40	17	reporting	reporting	NOUN
hassl-844	40	18	.	.	PUNCT
hassl-844	41	1	malaysian	malaysian	ADJ
hassl-844	41	2	firms	firm	NOUN
hassl-844	41	3	still	still	ADV
hassl-844	41	4	do	do	AUX
hassl-844	41	5	not	not	PART
hassl-844	41	6	fully	fully	ADV
hassl-844	41	7	appreciate	appreciate	VERB
hassl-844	41	8	the	the	DET
hassl-844	41	9	value	value	NOUN
hassl-844	41	10	that	that	PRON
hassl-844	41	11	integrated	integrated	ADJ
hassl-844	41	12	reporting	reporting	NOUN
hassl-844	41	13	has	have	AUX
hassl-844	41	14	brought	bring	VERB
hassl-844	41	15	to	to	ADP
hassl-844	41	16	their	their	PRON
hassl-844	41	17	businesses	business	NOUN
hassl-844	41	18	(	(	PUNCT
hassl-844	41	19	pwc	pwc	PROPN
hassl-844	41	20	,	,	PUNCT
hassl-844	41	21	2014	2014	NUM
hassl-844	41	22	)	)	PUNCT
hassl-844	41	23	.	.	PUNCT
hassl-844	42	1	the	the	DET
hassl-844	42	2	malaysian	malaysian	PROPN
hassl-844	42	3	institute	institute	PROPN
hassl-844	42	4	of	of	ADP
hassl-844	42	5	accountants	accountant	NOUN
hassl-844	42	6	(	(	PUNCT
hassl-844	42	7	mia	mia	NOUN
hassl-844	42	8	)	)	PUNCT
hassl-844	42	9	is	be	AUX
hassl-844	42	10	a	a	DET
hassl-844	42	11	key	key	ADJ
hassl-844	42	12	advocate	advocate	NOUN
hassl-844	42	13	for	for	ADP
hassl-844	42	14	integrated	integrated	ADJ
hassl-844	42	15	reporting	reporting	NOUN
hassl-844	42	16	to	to	PART
hassl-844	42	17	be	be	AUX
hassl-844	42	18	used	use	VERB
hassl-844	42	19	as	as	ADP
hassl-844	42	20	a	a	DET
hassl-844	42	21	tool	tool	NOUN
hassl-844	42	22	to	to	PART
hassl-844	42	23	stimulate	stimulate	VERB
hassl-844	42	24	the	the	DET
hassl-844	42	25	malaysian	malaysian	ADJ
hassl-844	42	26	capital	capital	NOUN
hassl-844	42	27	market	market	NOUN
hassl-844	42	28	(	(	PUNCT
hassl-844	42	29	mia	mia	NOUN
hassl-844	42	30	-	-	PUNCT
hassl-844	42	31	acca	acca	NOUN
hassl-844	42	32	,	,	PUNCT
hassl-844	42	33	2016	2016	NUM
hassl-844	42	34	)	)	PUNCT
hassl-844	42	35	.	.	PUNCT
hassl-844	43	1	however	however	ADV
hassl-844	43	2	,	,	PUNCT
hassl-844	43	3	barriers	barrier	NOUN
hassl-844	43	4	are	be	AUX
hassl-844	43	5	undeniable	undeniable	ADJ
hassl-844	43	6	in	in	ADP
hassl-844	43	7	the	the	DET
hassl-844	43	8	implementation	implementation	NOUN
hassl-844	43	9	of	of	ADP
hassl-844	43	10	integrated	integrated	ADJ
hassl-844	43	11	reporting	reporting	NOUN
hassl-844	43	12	.	.	PUNCT
hassl-844	44	1	one	one	NUM
hassl-844	44	2	of	of	ADP
hassl-844	44	3	the	the	DET
hassl-844	44	4	barriers	barrier	NOUN
hassl-844	44	5	in	in	ADP
hassl-844	44	6	implementing	implement	VERB
hassl-844	44	7	integrated	integrated	ADJ
hassl-844	44	8	reporting	reporting	NOUN
hassl-844	44	9	is	be	AUX
hassl-844	44	10	the	the	DET
hassl-844	44	11	lack	lack	NOUN
hassl-844	44	12	of	of	ADP
hassl-844	44	13	knowledge	knowledge	NOUN
hassl-844	44	14	and	and	CCONJ
hassl-844	44	15	awareness	awareness	NOUN
hassl-844	44	16	.	.	PUNCT
hassl-844	45	1	since	since	SCONJ
hassl-844	45	2	integrated	integrated	ADJ
hassl-844	45	3	reporting	reporting	NOUN
hassl-844	45	4	is	be	AUX
hassl-844	45	5	fairly	fairly	ADV
hassl-844	45	6	new	new	ADJ
hassl-844	45	7	in	in	ADP
hassl-844	45	8	malaysia	malaysia	PROPN
hassl-844	45	9	and	and	CCONJ
hassl-844	45	10	malaysia	malaysia	PROPN
hassl-844	45	11	is	be	AUX
hassl-844	45	12	striving	strive	VERB
hassl-844	45	13	to	to	PART
hassl-844	45	14	become	become	VERB
hassl-844	45	15	a	a	DET
hassl-844	45	16	global	global	ADJ
hassl-844	45	17	capital	capital	NOUN
hassl-844	45	18	market	market	NOUN
hassl-844	45	19	,	,	PUNCT
hassl-844	45	20	it	it	PRON
hassl-844	45	21	is	be	AUX
hassl-844	45	22	important	important	ADJ
hassl-844	45	23	for	for	SCONJ
hassl-844	45	24	the	the	DET
hassl-844	45	25	malaysian	malaysian	ADJ
hassl-844	45	26	market	market	NOUN
hassl-844	45	27	not	not	PART
hassl-844	45	28	to	to	PART
hassl-844	45	29	be	be	AUX
hassl-844	45	30	left	leave	VERB
hassl-844	45	31	behind	behind	ADV
hassl-844	45	32	from	from	ADP
hassl-844	45	33	the	the	DET
hassl-844	45	34	global	global	ADJ
hassl-844	45	35	development	development	NOUN
hassl-844	45	36	.	.	PUNCT
hassl-844	46	1	therefore	therefore	ADV
hassl-844	46	2	,	,	PUNCT
hassl-844	46	3	this	this	DET
hassl-844	46	4	study	study	NOUN
hassl-844	46	5	aims	aim	VERB
hassl-844	46	6	;	;	PUNCT
hassl-844	46	7	1	1	X
hassl-844	46	8	.	.	X
hassl-844	46	9	to	to	PART
hassl-844	46	10	survey	survey	VERB
hassl-844	46	11	the	the	DET
hassl-844	46	12	literature	literature	NOUN
hassl-844	46	13	and	and	CCONJ
hassl-844	46	14	give	give	VERB
hassl-844	46	15	the	the	DET
hassl-844	46	16	clarification	clarification	NOUN
hassl-844	46	17	on	on	ADP
hassl-844	46	18	the	the	DET
hassl-844	46	19	role	role	NOUN
hassl-844	46	20	of	of	ADP
hassl-844	46	21	integrated	integrated	ADJ
hassl-844	46	22	reporting	reporting	NOUN
hassl-844	46	23	in	in	ADP
hassl-844	46	24	malaysia	malaysia	PROPN
hassl-844	46	25	;	;	PUNCT
hassl-844	46	26	2	2	X
hassl-844	46	27	.	.	PUNCT
hassl-844	46	28	to	to	PART
hassl-844	46	29	examine	examine	VERB
hassl-844	46	30	the	the	DET
hassl-844	46	31	level	level	NOUN
hassl-844	46	32	of	of	ADP
hassl-844	46	33	awareness	awareness	NOUN
hassl-844	46	34	on	on	ADP
hassl-844	46	35	integrated	integrate	VERB
hassl-844	46	36	reporting	reporting	NOUN
hassl-844	46	37	in	in	ADP
hassl-844	46	38	malaysia	malaysia	PROPN
hassl-844	46	39	.	.	PUNCT
hassl-844	47	1	this	this	DET
hassl-844	47	2	study	study	NOUN
hassl-844	47	3	is	be	AUX
hassl-844	47	4	significant	significant	ADJ
hassl-844	47	5	as	as	SCONJ
hassl-844	47	6	there	there	PRON
hassl-844	47	7	is	be	VERB
hassl-844	47	8	a	a	DET
hassl-844	47	9	dearth	dearth	NOUN
hassl-844	47	10	of	of	ADP
hassl-844	47	11	research	research	NOUN
hassl-844	47	12	in	in	ADP
hassl-844	47	13	integrated	integrated	ADJ
hassl-844	47	14	reporting	reporting	NOUN
hassl-844	47	15	in	in	ADP
hassl-844	47	16	malaysia	malaysia	PROPN
hassl-844	47	17	and	and	CCONJ
hassl-844	47	18	integrated	integrated	ADJ
hassl-844	47	19	reporting	reporting	NOUN
hassl-844	47	20	is	be	AUX
hassl-844	47	21	currently	currently	ADV
hassl-844	47	22	an	an	DET
hassl-844	47	23	innovative	innovative	ADJ
hassl-844	47	24	piece	piece	NOUN
hassl-844	47	25	of	of	ADP
hassl-844	47	26	reporting	report	VERB
hassl-844	47	27	that	that	SCONJ
hassl-844	47	28	leverages	leverage	VERB
hassl-844	47	29	technology	technology	NOUN
hassl-844	47	30	globally	globally	ADV
hassl-844	47	31	.	.	PUNCT
hassl-844	48	1	2	2	X
hassl-844	48	2	.	.	X
hassl-844	48	3	literature	literature	NOUN
hassl-844	48	4	review	review	VERB
hassl-844	48	5	2.1	2.1	NUM
hassl-844	48	6	.	.	PUNCT
hassl-844	49	1	integrated	integrate	VERB
hassl-844	49	2	reporting	reporting	NOUN
hassl-844	49	3	integrated	integrate	VERB
hassl-844	49	4	reporting	reporting	NOUN
hassl-844	49	5	is	be	AUX
hassl-844	49	6	always	always	ADV
hassl-844	49	7	misunderstood	misunderstood	ADJ
hassl-844	49	8	as	as	ADP
hassl-844	49	9	merely	merely	ADV
hassl-844	49	10	the	the	DET
hassl-844	49	11	combination	combination	NOUN
hassl-844	49	12	of	of	ADP
hassl-844	49	13	financial	financial	ADJ
hassl-844	49	14	reporting	reporting	NOUN
hassl-844	49	15	and	and	CCONJ
hassl-844	49	16	sustainability	sustainability	NOUN
hassl-844	49	17	reporting	reporting	NOUN
hassl-844	49	18	(	(	PUNCT
hassl-844	49	19	eccles	eccles	PROPN
hassl-844	49	20	&	&	CCONJ
hassl-844	49	21	krzus	krzus	PROPN
hassl-844	49	22	,	,	PUNCT
hassl-844	49	23	2010	2010	NUM
hassl-844	49	24	)	)	PUNCT
hassl-844	49	25	.	.	PUNCT
hassl-844	50	1	however	however	ADV
hassl-844	50	2	,	,	PUNCT
hassl-844	50	3	such	such	ADJ
hassl-844	50	4	integrated	integrated	ADJ
hassl-844	50	5	reports	report	NOUN
hassl-844	50	6	that	that	PRON
hassl-844	50	7	combine	combine	VERB
hassl-844	50	8	financial	financial	ADJ
hassl-844	50	9	reporting	reporting	NOUN
hassl-844	50	10	and	and	CCONJ
hassl-844	50	11	sustainability	sustainability	NOUN
hassl-844	50	12	or	or	CCONJ
hassl-844	50	13	social	social	ADJ
hassl-844	50	14	responsibility	responsibility	NOUN
hassl-844	50	15	reporting	reporting	NOUN
hassl-844	50	16	,	,	PUNCT
hassl-844	50	17	to	to	ADP
hassl-844	50	18	a	a	DET
hassl-844	50	19	certain	certain	ADJ
hassl-844	50	20	degree	degree	NOUN
hassl-844	50	21	,	,	PUNCT
hassl-844	50	22	have	have	AUX
hassl-844	50	23	been	be	AUX
hassl-844	50	24	produced	produce	VERB
hassl-844	50	25	since	since	SCONJ
hassl-844	50	26	2002	2002	NUM
hassl-844	50	27	(	(	PUNCT
hassl-844	50	28	eccles	eccles	PROPN
hassl-844	50	29	&	&	CCONJ
hassl-844	50	30	krzus	krzus	PROPN
hassl-844	50	31	,	,	PUNCT
hassl-844	50	32	2010	2010	NUM
hassl-844	50	33	)	)	PUNCT
hassl-844	50	34	.	.	PUNCT
hassl-844	51	1	nowadays	nowadays	ADV
hassl-844	51	2	,	,	PUNCT
hassl-844	51	3	integrated	integrate	VERB
hassl-844	51	4	reporting	reporting	NOUN
hassl-844	51	5	represents	represent	VERB
hassl-844	51	6	a	a	DET
hassl-844	51	7	more	more	ADV
hassl-844	51	8	holistic	holistic	ADJ
hassl-844	51	9	view	view	NOUN
hassl-844	51	10	of	of	ADP
hassl-844	51	11	the	the	DET
hassl-844	51	12	organization	organization	NOUN
hassl-844	51	13	that	that	PRON
hassl-844	51	14	moves	move	VERB
hassl-844	51	15	away	away	ADV
hassl-844	51	16	from	from	ADP
hassl-844	51	17	the	the	DET
hassl-844	51	18	disclosure	disclosure	NOUN
hassl-844	51	19	of	of	ADP
hassl-844	51	20	social	social	ADJ
hassl-844	51	21	or	or	CCONJ
hassl-844	51	22	sustainability	sustainability	NOUN
hassl-844	51	23	reporting	reporting	NOUN
hassl-844	51	24	.	.	PUNCT
hassl-844	52	1	it	it	PRON
hassl-844	52	2	aims	aim	VERB
hassl-844	52	3	to	to	PART
hassl-844	52	4	provide	provide	VERB
hassl-844	52	5	a	a	DET
hassl-844	52	6	clear	clear	ADJ
hassl-844	52	7	and	and	CCONJ
hassl-844	52	8	concise	concise	ADJ
hassl-844	52	9	representation	representation	NOUN
hassl-844	52	10	of	of	ADP
hassl-844	52	11	how	how	SCONJ
hassl-844	52	12	an	an	DET
hassl-844	52	13	organization	organization	NOUN
hassl-844	52	14	creates	create	VERB
hassl-844	52	15	value	value	NOUN
hassl-844	52	16	linking	link	VERB
hassl-844	52	17	their	their	PRON
hassl-844	52	18	various	various	ADJ
hassl-844	52	19	capitals	capital	NOUN
hassl-844	52	20	,	,	PUNCT
hassl-844	52	21	opportunities	opportunity	NOUN
hassl-844	52	22	,	,	PUNCT
hassl-844	52	23	business	business	NOUN
hassl-844	52	24	model	model	NOUN
hassl-844	52	25	,	,	PUNCT
hassl-844	52	26	business	business	NOUN
hassl-844	52	27	strategy	strategy	NOUN
hassl-844	52	28	and	and	CCONJ
hassl-844	52	29	risks	risk	NOUN
hassl-844	52	30	to	to	ADP
hassl-844	52	31	future	future	ADJ
hassl-844	52	32	economic	economic	ADJ
hassl-844	52	33	value	value	NOUN
hassl-844	52	34	over	over	ADP
hassl-844	52	35	the	the	DET
hassl-844	52	36	short	short	ADJ
hassl-844	52	37	,	,	PUNCT
hassl-844	52	38	medium	medium	ADJ
hassl-844	52	39	,	,	PUNCT
hassl-844	52	40	and	and	CCONJ
hassl-844	52	41	long	long	ADJ
hassl-844	52	42	term	term	NOUN
hassl-844	52	43	(	(	PUNCT
hassl-844	52	44	iirc	iirc	ADJ
hassl-844	52	45	,	,	PUNCT
hassl-844	52	46	2013a	2013a	NUM
hassl-844	52	47	)	)	PUNCT
hassl-844	52	48	.	.	PUNCT
hassl-844	53	1	the	the	DET
hassl-844	53	2	integrated	integrate	VERB
hassl-844	53	3	reporting	reporting	NOUN
hassl-844	53	4	concept	concept	NOUN
hassl-844	53	5	was	be	AUX
hassl-844	53	6	introduced	introduce	VERB
hassl-844	53	7	in	in	ADP
hassl-844	53	8	a	a	DET
hassl-844	53	9	national	national	ADJ
hassl-844	53	10	setting	setting	NOUN
hassl-844	53	11	in	in	ADP
hassl-844	53	12	south	south	PROPN
hassl-844	53	13	africa	africa	PROPN
hassl-844	53	14	by	by	ADP
hassl-844	53	15	the	the	DET
hassl-844	53	16	king	king	NOUN
hassl-844	53	17	iii	iii	PROPN
hassl-844	53	18	principles	principle	NOUN
hassl-844	53	19	in	in	ADP
hassl-844	53	20	2009	2009	NUM
hassl-844	53	21	,	,	PUNCT
hassl-844	53	22	which	which	PRON
hassl-844	53	23	later	later	ADV
hassl-844	53	24	generated	generate	VERB
hassl-844	53	25	excitement	excitement	NOUN
hassl-844	53	26	on	on	ADP
hassl-844	53	27	a	a	DET
hassl-844	53	28	more	more	ADV
hassl-844	53	29	diverse	diverse	ADJ
hassl-844	53	30	and	and	CCONJ
hassl-844	53	31	international	international	ADJ
hassl-844	53	32	attention	attention	NOUN
hassl-844	53	33	(	(	PUNCT
hassl-844	53	34	iodsa	iodsa	NOUN
hassl-844	53	35	,	,	PUNCT
hassl-844	53	36	2016	2016	NUM
hassl-844	53	37	)	)	PUNCT
hassl-844	53	38	.	.	PUNCT
hassl-844	54	1	in	in	ADP
hassl-844	54	2	2010	2010	NUM
hassl-844	54	3	,	,	PUNCT
hassl-844	54	4	south	south	PROPN
hassl-844	54	5	africa	africa	PROPN
hassl-844	54	6	(	(	PUNCT
hassl-844	54	7	iodsa)‟s	iodsa)‟s	PROPN
hassl-844	54	8	king	king	PROPN
hassl-844	54	9	code	code	PROPN
hassl-844	54	10	of	of	ADP
hassl-844	54	11	governance	governance	NOUN
hassl-844	54	12	principles	principle	NOUN
hassl-844	54	13	(	(	PUNCT
hassl-844	54	14	king	king	PROPN
hassl-844	54	15	iii	iii	PROPN
hassl-844	54	16	)	)	PUNCT
hassl-844	54	17	required	require	VERB
hassl-844	54	18	companies	company	NOUN
hassl-844	54	19	listed	list	VERB
hassl-844	54	20	on	on	ADP
hassl-844	54	21	the	the	DET
hassl-844	54	22	jse	jse	PROPN
hassl-844	54	23	to	to	PART
hassl-844	54	24	implement	implement	VERB
hassl-844	54	25	integrated	integrated	ADJ
hassl-844	54	26	sustainability	sustainability	NOUN
hassl-844	54	27	and	and	CCONJ
hassl-844	54	28	integrated	integrate	VERB
hassl-844	54	29	reporting	reporting	NOUN
hassl-844	54	30	for	for	ADP
hassl-844	54	31	financial	financial	ADJ
hassl-844	54	32	years	year	NOUN
hassl-844	54	33	ending	end	VERB
hassl-844	54	34	28	28	NUM
hassl-844	54	35	february	february	NOUN
hassl-844	54	36	2011	2011	NUM
hassl-844	54	37	and	and	CCONJ
hassl-844	54	38	beyond	beyond	ADP
hassl-844	54	39	.	.	PUNCT
hassl-844	55	1	for	for	ADP
hassl-844	55	2	that	that	DET
hassl-844	55	3	requirement	requirement	NOUN
hassl-844	55	4	,	,	PUNCT
hassl-844	55	5	the	the	DET
hassl-844	55	6	approach	approach	NOUN
hassl-844	55	7	of	of	ADP
hassl-844	55	8	comply	comply	NOUN
hassl-844	55	9	and	and	CCONJ
hassl-844	55	10	explain	explain	VERB
hassl-844	55	11	was	be	AUX
hassl-844	55	12	adopted	adopt	VERB
hassl-844	55	13	,	,	PUNCT
hassl-844	55	14	which	which	PRON
hassl-844	55	15	is	be	AUX
hassl-844	55	16	not	not	PART
hassl-844	55	17	something	something	PRON
hassl-844	55	18	new	new	ADJ
hassl-844	55	19	.	.	PUNCT
hassl-844	56	1	humanities	humanity	NOUN
hassl-844	56	2	and	and	CCONJ
hassl-844	56	3	social	social	ADJ
hassl-844	56	4	sciences	science	NOUN
hassl-844	56	5	letters	letter	NOUN
hassl-844	56	6	,	,	PUNCT
hassl-844	56	7	2020	2020	NUM
hassl-844	56	8	,	,	PUNCT
hassl-844	56	9	8(1	8(1	NOUN
hassl-844	56	10	):	):	PUNCT
hassl-844	56	11	123	123	NUM
hassl-844	56	12	-	-	SYM
hassl-844	56	13	132	132	NUM
hassl-844	56	14	125	125	NUM
hassl-844	56	15	©	©	PROPN
hassl-844	56	16	2020	2020	NUM
hassl-844	56	17	conscientia	conscientia	PROPN
hassl-844	56	18	beam	beam	PROPN
hassl-844	56	19	.	.	PUNCT
hassl-844	57	1	all	all	DET
hassl-844	57	2	rights	right	NOUN
hassl-844	57	3	reserved	reserve	VERB
hassl-844	57	4	.	.	PUNCT
hassl-844	58	1	the	the	DET
hassl-844	58	2	novelty	novelty	NOUN
hassl-844	58	3	of	of	ADP
hassl-844	58	4	south	south	ADJ
hassl-844	58	5	african	african	ADJ
hassl-844	58	6	integrated	integrate	VERB
hassl-844	58	7	reporting	reporting	NOUN
hassl-844	58	8	requirements	requirement	NOUN
hassl-844	58	9	that	that	PRON
hassl-844	58	10	gained	gain	VERB
hassl-844	58	11	international	international	ADJ
hassl-844	58	12	attention	attention	NOUN
hassl-844	58	13	was	be	AUX
hassl-844	58	14	the	the	DET
hassl-844	58	15	integration	integration	NOUN
hassl-844	58	16	of	of	ADP
hassl-844	58	17	social	social	ADJ
hassl-844	58	18	,	,	PUNCT
hassl-844	58	19	environmental	environmental	ADJ
hassl-844	58	20	and	and	CCONJ
hassl-844	58	21	economic	economic	ADJ
hassl-844	58	22	issues	issue	NOUN
hassl-844	58	23	.	.	PUNCT
hassl-844	59	1	in	in	ADP
hassl-844	59	2	that	that	DET
hassl-844	59	3	case	case	NOUN
hassl-844	59	4	,	,	PUNCT
hassl-844	59	5	the	the	DET
hassl-844	59	6	integration	integration	NOUN
hassl-844	59	7	considers	consider	VERB
hassl-844	59	8	the	the	DET
hassl-844	59	9	interdepedency	interdepedency	NOUN
hassl-844	59	10	of	of	ADP
hassl-844	59	11	various	various	ADJ
hassl-844	59	12	factors	factor	NOUN
hassl-844	59	13	in	in	ADP
hassl-844	59	14	enhancing	enhance	VERB
hassl-844	59	15	companies‟	companies‟	PRON
hassl-844	59	16	growth	growth	NOUN
hassl-844	59	17	(	(	PUNCT
hassl-844	59	18	villiers	villier	NOUN
hassl-844	59	19	et	et	NOUN
hassl-844	59	20	al	al	PROPN
hassl-844	59	21	.	.	PROPN
hassl-844	59	22	,	,	PUNCT
hassl-844	59	23	2014	2014	NUM
hassl-844	59	24	)	)	PUNCT
hassl-844	59	25	.	.	PUNCT
hassl-844	60	1	this	this	DET
hassl-844	60	2	requirement	requirement	NOUN
hassl-844	60	3	has	have	AUX
hassl-844	60	4	led	lead	VERB
hassl-844	60	5	to	to	ADP
hassl-844	60	6	the	the	DET
hassl-844	60	7	birth	birth	NOUN
hassl-844	60	8	of	of	ADP
hassl-844	60	9	the	the	DET
hassl-844	60	10	integrated	integrated	ADJ
hassl-844	60	11	reporting	reporting	NOUN
hassl-844	60	12	committee	committee	NOUN
hassl-844	60	13	(	(	PUNCT
hassl-844	60	14	irc	irc	PROPN
hassl-844	60	15	)	)	PUNCT
hassl-844	60	16	of	of	ADP
hassl-844	60	17	south	south	PROPN
hassl-844	60	18	africa	africa	PROPN
hassl-844	60	19	,	,	PUNCT
hassl-844	60	20	a	a	DET
hassl-844	60	21	multi	multi	ADJ
hassl-844	60	22	-	-	ADJ
hassl-844	60	23	organizational	organizational	ADJ
hassl-844	60	24	,	,	PUNCT
hassl-844	60	25	voluntary	voluntary	ADJ
hassl-844	60	26	and	and	CCONJ
hassl-844	60	27	national	national	ADJ
hassl-844	60	28	body	body	NOUN
hassl-844	60	29	that	that	PRON
hassl-844	60	30	has	have	AUX
hassl-844	60	31	brought	bring	VERB
hassl-844	60	32	different	different	ADJ
hassl-844	60	33	parties	party	NOUN
hassl-844	60	34	including	include	VERB
hassl-844	60	35	accountants	accountant	NOUN
hassl-844	60	36	,	,	PUNCT
hassl-844	60	37	company	company	NOUN
hassl-844	60	38	secretaries	secretary	NOUN
hassl-844	60	39	,	,	PUNCT
hassl-844	60	40	internal	internal	ADJ
hassl-844	60	41	auditors	auditor	NOUN
hassl-844	60	42	,	,	PUNCT
hassl-844	60	43	directors	director	NOUN
hassl-844	60	44	,	,	PUNCT
hassl-844	60	45	institutional	institutional	ADJ
hassl-844	60	46	investors	investor	NOUN
hassl-844	60	47	,	,	PUNCT
hassl-844	60	48	the	the	DET
hassl-844	60	49	jse	jse	PROPN
hassl-844	60	50	,	,	PUNCT
hassl-844	60	51	companies	company	NOUN
hassl-844	60	52	,	,	PUNCT
hassl-844	60	53	and	and	CCONJ
hassl-844	60	54	others	other	NOUN
hassl-844	60	55	to	to	PART
hassl-844	60	56	enhance	enhance	VERB
hassl-844	60	57	transparency	transparency	NOUN
hassl-844	60	58	of	of	ADP
hassl-844	60	59	corporate	corporate	ADJ
hassl-844	60	60	reporting	reporting	NOUN
hassl-844	60	61	.	.	PUNCT
hassl-844	61	1	the	the	DET
hassl-844	61	2	king	king	NOUN
hassl-844	61	3	iii	iii	PROPN
hassl-844	61	4	recommends	recommend	VERB
hassl-844	61	5	that	that	SCONJ
hassl-844	61	6	the	the	DET
hassl-844	61	7	purpose	purpose	NOUN
hassl-844	61	8	of	of	ADP
hassl-844	61	9	entities	entity	NOUN
hassl-844	61	10	in	in	ADP
hassl-844	61	11	adopting	adopt	VERB
hassl-844	61	12	integrated	integrated	ADJ
hassl-844	61	13	reporting	reporting	NOUN
hassl-844	61	14	is	be	AUX
hassl-844	61	15	to	to	PART
hassl-844	61	16	enable	enable	VERB
hassl-844	61	17	stakeholders	stakeholder	NOUN
hassl-844	61	18	to	to	PART
hassl-844	61	19	make	make	VERB
hassl-844	61	20	more	more	ADV
hassl-844	61	21	informed	informed	ADJ
hassl-844	61	22	decisions	decision	NOUN
hassl-844	61	23	,	,	PUNCT
hassl-844	61	24	better	well	ADJ
hassl-844	61	25	assessment	assessment	NOUN
hassl-844	61	26	of	of	ADP
hassl-844	61	27	a	a	DET
hassl-844	61	28	company	company	NOUN
hassl-844	61	29	,	,	PUNCT
hassl-844	61	30	and	and	CCONJ
hassl-844	61	31	to	to	PART
hassl-844	61	32	use	use	VERB
hassl-844	61	33	a	a	DET
hassl-844	61	34	combination	combination	NOUN
hassl-844	61	35	of	of	ADP
hassl-844	61	36	its	its	PRON
hassl-844	61	37	financial	financial	ADJ
hassl-844	61	38	and	and	CCONJ
hassl-844	61	39	social	social	ADJ
hassl-844	61	40	value	value	NOUN
hassl-844	61	41	,	,	PUNCT
hassl-844	61	42	rather	rather	ADV
hassl-844	61	43	than	than	ADP
hassl-844	61	44	its	its	PRON
hassl-844	61	45	book	book	NOUN
hassl-844	61	46	value	value	NOUN
hassl-844	61	47	alone	alone	ADV
hassl-844	61	48	as	as	ADP
hassl-844	61	49	a	a	DET
hassl-844	61	50	base	base	NOUN
hassl-844	61	51	(	(	PUNCT
hassl-844	61	52	iodsa	iodsa	NOUN
hassl-844	61	53	.	.	PUNCT
hassl-844	61	54	,	,	PUNCT
hassl-844	61	55	2009	2009	NUM
hassl-844	61	56	)	)	PUNCT
hassl-844	61	57	.	.	PUNCT
hassl-844	62	1	in	in	ADP
hassl-844	62	2	king	king	NOUN
hassl-844	62	3	iv	iv	NUM
hassl-844	62	4	report	report	NOUN
hassl-844	62	5	,	,	PUNCT
hassl-844	62	6	it	it	PRON
hassl-844	62	7	is	be	AUX
hassl-844	62	8	stated	state	VERB
hassl-844	62	9	that	that	SCONJ
hassl-844	62	10	the	the	DET
hassl-844	62	11	move	move	NOUN
hassl-844	62	12	from	from	ADP
hassl-844	62	13	siloed	siloed	ADJ
hassl-844	62	14	reporting	reporting	NOUN
hassl-844	62	15	to	to	ADP
hassl-844	62	16	integrated	integrate	VERB
hassl-844	62	17	reporting	reporting	NOUN
hassl-844	62	18	has	have	AUX
hassl-844	62	19	led	lead	VERB
hassl-844	62	20	organizations	organization	NOUN
hassl-844	62	21	to	to	PART
hassl-844	62	22	operate	operate	VERB
hassl-844	62	23	by	by	ADP
hassl-844	62	24	emphasizing	emphasize	VERB
hassl-844	62	25	on	on	ADP
hassl-844	62	26	stakeholders	stakeholder	NOUN
hassl-844	62	27	management	management	NOUN
hassl-844	62	28	,	,	PUNCT
hassl-844	62	29	technology	technology	NOUN
hassl-844	62	30	and	and	CCONJ
hassl-844	62	31	strategy	strategy	NOUN
hassl-844	62	32	(	(	PUNCT
hassl-844	62	33	iodsa	iodsa	NOUN
hassl-844	62	34	,	,	PUNCT
hassl-844	62	35	2016	2016	NUM
hassl-844	62	36	)	)	PUNCT
hassl-844	62	37	.	.	PUNCT
hassl-844	63	1	integrated	integrate	VERB
hassl-844	63	2	reporting	reporting	NOUN
hassl-844	63	3	in	in	ADP
hassl-844	63	4	malaysia	malaysia	PROPN
hassl-844	63	5	has	have	AUX
hassl-844	63	6	also	also	ADV
hassl-844	63	7	gained	gain	VERB
hassl-844	63	8	momentum	momentum	NOUN
hassl-844	63	9	in	in	ADP
hassl-844	63	10	catching	catch	VERB
hassl-844	63	11	up	up	ADP
hassl-844	63	12	with	with	ADP
hassl-844	63	13	the	the	DET
hassl-844	63	14	global	global	ADJ
hassl-844	63	15	development	development	NOUN
hassl-844	63	16	.	.	PUNCT
hassl-844	64	1	the	the	DET
hassl-844	64	2	malaysian	malaysian	ADJ
hassl-844	64	3	corporate	corporate	ADJ
hassl-844	64	4	governance	governance	NOUN
hassl-844	64	5	code	code	NOUN
hassl-844	64	6	launched	launch	VERB
hassl-844	64	7	by	by	ADP
hassl-844	64	8	the	the	DET
hassl-844	64	9	securities	securities	PROPN
hassl-844	64	10	commission	commission	PROPN
hassl-844	64	11	malaysia	malaysia	PROPN
hassl-844	64	12	in	in	ADP
hassl-844	64	13	2017	2017	NUM
hassl-844	64	14	has	have	AUX
hassl-844	64	15	incorporated	incorporate	VERB
hassl-844	64	16	the	the	DET
hassl-844	64	17	adoption	adoption	NOUN
hassl-844	64	18	of	of	ADP
hassl-844	64	19	integrated	integrated	ADJ
hassl-844	64	20	reporting	reporting	NOUN
hassl-844	64	21	in	in	ADP
hassl-844	64	22	the	the	DET
hassl-844	64	23	annual	annual	ADJ
hassl-844	64	24	reports	report	NOUN
hassl-844	64	25	.	.	PUNCT
hassl-844	65	1	the	the	DET
hassl-844	65	2	international	international	ADJ
hassl-844	65	3	integrated	integrated	ADJ
hassl-844	65	4	reporting	reporting	NOUN
hassl-844	65	5	council	council	NOUN
hassl-844	65	6	(	(	PUNCT
hassl-844	65	7	iirc	iirc	ADV
hassl-844	65	8	)	)	PUNCT
hassl-844	65	9	has	have	AUX
hassl-844	65	10	welcomed	welcome	VERB
hassl-844	65	11	the	the	DET
hassl-844	65	12	move	move	NOUN
hassl-844	65	13	by	by	ADP
hassl-844	65	14	malaysia	malaysia	PROPN
hassl-844	65	15	to	to	PART
hassl-844	65	16	embrace	embrace	VERB
hassl-844	65	17	integrated	integrated	ADJ
hassl-844	65	18	reporting	reporting	NOUN
hassl-844	65	19	as	as	ADP
hassl-844	65	20	part	part	NOUN
hassl-844	65	21	of	of	ADP
hassl-844	65	22	corporate	corporate	ADJ
hassl-844	65	23	reporting	reporting	NOUN
hassl-844	65	24	and	and	CCONJ
hassl-844	65	25	governance	governance	NOUN
hassl-844	65	26	reform	reform	NOUN
hassl-844	65	27	in	in	ADP
hassl-844	65	28	order	order	NOUN
hassl-844	65	29	to	to	PART
hassl-844	65	30	accelerate	accelerate	VERB
hassl-844	65	31	its	its	PRON
hassl-844	65	32	ambition	ambition	NOUN
hassl-844	65	33	in	in	ADP
hassl-844	65	34	achieving	achieve	VERB
hassl-844	65	35	a	a	DET
hassl-844	65	36	developed	develop	VERB
hassl-844	65	37	economy	economy	NOUN
hassl-844	65	38	status	status	NOUN
hassl-844	65	39	by	by	ADP
hassl-844	65	40	2020	2020	NUM
hassl-844	65	41	.	.	PUNCT
hassl-844	66	1	further	far	ADV
hassl-844	66	2	,	,	PUNCT
hassl-844	66	3	malaysia	malaysia	PROPN
hassl-844	66	4	is	be	AUX
hassl-844	66	5	an	an	DET
hassl-844	66	6	important	important	ADJ
hassl-844	66	7	member	member	NOUN
hassl-844	66	8	of	of	ADP
hassl-844	66	9	the	the	DET
hassl-844	66	10	asean	asean	ADJ
hassl-844	66	11	economic	economic	ADJ
hassl-844	66	12	block	block	NOUN
hassl-844	66	13	of	of	ADP
hassl-844	66	14	ten	ten	NUM
hassl-844	66	15	economies	economy	NOUN
hassl-844	66	16	in	in	ADP
hassl-844	66	17	south	south	PROPN
hassl-844	66	18	east	east	PROPN
hassl-844	66	19	asia	asia	PROPN
hassl-844	66	20	and	and	CCONJ
hassl-844	66	21	is	be	AUX
hassl-844	66	22	increasingly	increasingly	ADV
hassl-844	66	23	viewed	view	VERB
hassl-844	66	24	as	as	ADP
hassl-844	66	25	a	a	DET
hassl-844	66	26	gateway	gateway	NOUN
hassl-844	66	27	to	to	ADP
hassl-844	66	28	china	china	PROPN
hassl-844	66	29	and	and	CCONJ
hassl-844	66	30	other	other	ADJ
hassl-844	66	31	leading	leading	ADJ
hassl-844	66	32	asian	asian	ADJ
hassl-844	66	33	economies	economy	NOUN
hassl-844	66	34	.	.	PUNCT
hassl-844	67	1	therefore	therefore	ADV
hassl-844	67	2	,	,	PUNCT
hassl-844	67	3	the	the	DET
hassl-844	67	4	move	move	NOUN
hassl-844	67	5	towards	towards	ADP
hassl-844	67	6	integrated	integrated	ADJ
hassl-844	67	7	reporting	reporting	NOUN
hassl-844	67	8	is	be	AUX
hassl-844	67	9	a	a	DET
hassl-844	67	10	mean	mean	NOUN
hassl-844	67	11	of	of	ADP
hassl-844	67	12	attracting	attract	VERB
hassl-844	67	13	capital	capital	NOUN
hassl-844	67	14	and	and	CCONJ
hassl-844	67	15	enhancing	enhance	VERB
hassl-844	67	16	their	their	PRON
hassl-844	67	17	communication	communication	NOUN
hassl-844	67	18	with	with	ADP
hassl-844	67	19	key	key	ADJ
hassl-844	67	20	stakeholders	stakeholder	NOUN
hassl-844	67	21	.	.	PUNCT
hassl-844	68	1	the	the	DET
hassl-844	68	2	endorsement	endorsement	NOUN
hassl-844	68	3	of	of	ADP
hassl-844	68	4	integrated	integrate	VERB
hassl-844	68	5	reporting	reporting	NOUN
hassl-844	68	6	by	by	ADP
hassl-844	68	7	the	the	DET
hassl-844	68	8	securities	security	NOUN
hassl-844	68	9	commission	commission	PROPN
hassl-844	68	10	malaysia	malaysia	PROPN
hassl-844	68	11	is	be	AUX
hassl-844	68	12	a	a	DET
hassl-844	68	13	further	further	ADJ
hassl-844	68	14	evidence	evidence	NOUN
hassl-844	68	15	of	of	ADP
hassl-844	68	16	this	this	DET
hassl-844	68	17	new	new	ADJ
hassl-844	68	18	trend	trend	NOUN
hassl-844	68	19	in	in	ADP
hassl-844	68	20	encouraging	encourage	VERB
hassl-844	68	21	a	a	DET
hassl-844	68	22	meaningful	meaningful	ADJ
hassl-844	68	23	dialogue	dialogue	NOUN
hassl-844	68	24	between	between	ADP
hassl-844	68	25	businesses	business	NOUN
hassl-844	68	26	and	and	CCONJ
hassl-844	68	27	investors	investor	NOUN
hassl-844	68	28	,	,	PUNCT
hassl-844	68	29	focusing	focus	VERB
hassl-844	68	30	on	on	ADP
hassl-844	68	31	strategic	strategic	ADJ
hassl-844	68	32	drivers	driver	NOUN
hassl-844	68	33	of	of	ADP
hassl-844	68	34	long	long	ADJ
hassl-844	68	35	term	term	NOUN
hassl-844	68	36	value	value	NOUN
hassl-844	68	37	creation	creation	NOUN
hassl-844	68	38	.	.	PUNCT
hassl-844	69	1	as	as	ADP
hassl-844	69	2	the	the	DET
hassl-844	69	3	regulator	regulator	NOUN
hassl-844	69	4	of	of	ADP
hassl-844	69	5	the	the	DET
hassl-844	69	6	accounting	accounting	NOUN
hassl-844	69	7	profession	profession	NOUN
hassl-844	69	8	in	in	ADP
hassl-844	69	9	malaysia	malaysia	PROPN
hassl-844	69	10	,	,	PUNCT
hassl-844	69	11	the	the	DET
hassl-844	69	12	malaysian	malaysian	PROPN
hassl-844	69	13	institute	institute	PROPN
hassl-844	69	14	of	of	ADP
hassl-844	69	15	accountants	accountant	NOUN
hassl-844	69	16	(	(	PUNCT
hassl-844	69	17	mia	mia	NOUN
hassl-844	69	18	)	)	PUNCT
hassl-844	69	19	is	be	AUX
hassl-844	69	20	committed	commit	VERB
hassl-844	69	21	to	to	PART
hassl-844	69	22	promote	promote	VERB
hassl-844	69	23	high	high	ADJ
hassl-844	69	24	-	-	PUNCT
hassl-844	69	25	quality	quality	NOUN
hassl-844	69	26	reporting	reporting	NOUN
hassl-844	69	27	that	that	PRON
hassl-844	69	28	enhances	enhance	VERB
hassl-844	69	29	the	the	DET
hassl-844	69	30	international	international	ADJ
hassl-844	69	31	competitiveness	competitiveness	NOUN
hassl-844	69	32	of	of	ADP
hassl-844	69	33	malaysian	malaysian	ADJ
hassl-844	69	34	businesses	business	NOUN
hassl-844	69	35	and	and	CCONJ
hassl-844	69	36	markets	market	NOUN
hassl-844	69	37	.	.	PUNCT
hassl-844	70	1	integrated	integrate	VERB
hassl-844	70	2	reporting	reporting	NOUN
hassl-844	70	3	is	be	AUX
hassl-844	70	4	the	the	DET
hassl-844	70	5	next	next	ADJ
hassl-844	70	6	wave	wave	NOUN
hassl-844	70	7	in	in	ADP
hassl-844	70	8	corporate	corporate	ADJ
hassl-844	70	9	reporting	reporting	NOUN
hassl-844	70	10	,	,	PUNCT
hassl-844	70	11	and	and	CCONJ
hassl-844	70	12	mia	mia	PROPN
hassl-844	70	13	is	be	AUX
hassl-844	70	14	actively	actively	ADV
hassl-844	70	15	developing	develop	VERB
hassl-844	70	16	the	the	DET
hassl-844	70	17	movement	movement	NOUN
hassl-844	70	18	in	in	ADP
hassl-844	70	19	malaysia	malaysia	PROPN
hassl-844	70	20	.	.	PUNCT
hassl-844	71	1	the	the	DET
hassl-844	71	2	integrated	integrated	ADJ
hassl-844	71	3	reporting	reporting	NOUN
hassl-844	71	4	steering	steering	NOUN
hassl-844	71	5	committee	committee	NOUN
hassl-844	71	6	(	(	PUNCT
hassl-844	71	7	irsc	irsc	NOUN
hassl-844	71	8	)	)	PUNCT
hassl-844	71	9	was	be	AUX
hassl-844	71	10	established	establish	VERB
hassl-844	71	11	within	within	ADP
hassl-844	71	12	the	the	DET
hassl-844	71	13	mia	mia	NOUN
hassl-844	71	14	on	on	ADP
hassl-844	71	15	18	18	NUM
hassl-844	71	16	december	december	PROPN
hassl-844	71	17	2014	2014	NUM
hassl-844	71	18	upon	upon	SCONJ
hassl-844	71	19	the	the	DET
hassl-844	71	20	recommendation	recommendation	NOUN
hassl-844	71	21	of	of	ADP
hassl-844	71	22	the	the	DET
hassl-844	71	23	securities	securities	PROPN
hassl-844	71	24	commission	commission	PROPN
hassl-844	71	25	malaysia	malaysia	PROPN
hassl-844	71	26	.	.	PUNCT
hassl-844	72	1	with	with	ADP
hassl-844	72	2	irsc	irsc	NOUN
hassl-844	72	3	,	,	PUNCT
hassl-844	72	4	the	the	DET
hassl-844	72	5	mia	mia	NOUN
hassl-844	72	6	has	have	AUX
hassl-844	72	7	developed	develop	VERB
hassl-844	72	8	a	a	DET
hassl-844	72	9	plan	plan	NOUN
hassl-844	72	10	for	for	SCONJ
hassl-844	72	11	100	100	NUM
hassl-844	72	12	malaysian	malaysian	ADJ
hassl-844	72	13	companies	company	NOUN
hassl-844	72	14	to	to	PART
hassl-844	72	15	move	move	VERB
hassl-844	72	16	towards	towards	ADP
hassl-844	72	17	integrated	integrate	VERB
hassl-844	72	18	reporting	reporting	NOUN
hassl-844	72	19	by	by	ADP
hassl-844	72	20	2019	2019	NUM
hassl-844	72	21	.	.	PUNCT
hassl-844	73	1	the	the	DET
hassl-844	73	2	mia	mia	NOUN
hassl-844	73	3	-	-	PUNCT
hassl-844	73	4	acca	acca	NOUN
hassl-844	73	5	integrated	integrated	ADJ
hassl-844	73	6	reporting	reporting	NOUN
hassl-844	73	7	survey	survey	NOUN
hassl-844	73	8	in	in	ADP
hassl-844	73	9	2016	2016	NUM
hassl-844	73	10	found	find	VERB
hassl-844	73	11	that	that	SCONJ
hassl-844	73	12	51	51	NUM
hassl-844	73	13	%	%	NOUN
hassl-844	73	14	of	of	ADP
hassl-844	73	15	respondents	respondent	NOUN
hassl-844	73	16	reported	report	VERB
hassl-844	73	17	none	none	NOUN
hassl-844	73	18	or	or	CCONJ
hassl-844	73	19	little	little	ADJ
hassl-844	73	20	knowledge	knowledge	NOUN
hassl-844	73	21	of	of	ADP
hassl-844	73	22	ir	ir	PROPN
hassl-844	73	23	while	while	SCONJ
hassl-844	73	24	just	just	ADV
hassl-844	73	25	13	13	NUM
hassl-844	73	26	%	%	NOUN
hassl-844	73	27	have	have	VERB
hassl-844	73	28	good	good	ADJ
hassl-844	73	29	or	or	CCONJ
hassl-844	73	30	in	in	ADP
hassl-844	73	31	-	-	PUNCT
hassl-844	73	32	depth	depth	NOUN
hassl-844	73	33	knowledge	knowledge	NOUN
hassl-844	73	34	(	(	PUNCT
hassl-844	73	35	mia	mia	NOUN
hassl-844	73	36	-	-	PUNCT
hassl-844	73	37	acca	acca	NOUN
hassl-844	73	38	,	,	PUNCT
hassl-844	73	39	2016	2016	NUM
hassl-844	73	40	)	)	PUNCT
hassl-844	73	41	.	.	PUNCT
hassl-844	74	1	additionally	additionally	ADV
hassl-844	74	2	,	,	PUNCT
hassl-844	74	3	in	in	ADP
hassl-844	74	4	malaysia	malaysia	PROPN
hassl-844	74	5	,	,	PUNCT
hassl-844	74	6	the	the	DET
hassl-844	74	7	national	national	ADJ
hassl-844	74	8	annual	annual	ADJ
hassl-844	74	9	corporate	corporate	ADJ
hassl-844	74	10	report	report	NOUN
hassl-844	74	11	awards	award	NOUN
hassl-844	74	12	(	(	PUNCT
hassl-844	74	13	nacra	nacra	PROPN
hassl-844	74	14	)	)	PUNCT
hassl-844	74	15	was	be	AUX
hassl-844	74	16	established	establish	VERB
hassl-844	74	17	in	in	ADP
hassl-844	74	18	1990	1990	NUM
hassl-844	74	19	in	in	ADP
hassl-844	74	20	order	order	NOUN
hassl-844	74	21	to	to	PART
hassl-844	74	22	promote	promote	VERB
hassl-844	74	23	greater	great	ADJ
hassl-844	74	24	transparency	transparency	NOUN
hassl-844	74	25	and	and	CCONJ
hassl-844	74	26	accountability	accountability	NOUN
hassl-844	74	27	in	in	ADP
hassl-844	74	28	corporate	corporate	ADJ
hassl-844	74	29	reporting	reporting	NOUN
hassl-844	74	30	that	that	SCONJ
hassl-844	74	31	suit	suit	NOUN
hassl-844	74	32	with	with	ADP
hassl-844	74	33	the	the	DET
hassl-844	74	34	theme	theme	NOUN
hassl-844	74	35	“	"	PUNCT
hassl-844	74	36	towards	towards	ADP
hassl-844	74	37	accountability	accountability	NOUN
hassl-844	74	38	and	and	CCONJ
hassl-844	74	39	excellence	excellence	NOUN
hassl-844	74	40	”	"	PUNCT
hassl-844	74	41	.	.	PUNCT
hassl-844	75	1	in	in	ADP
hassl-844	75	2	2017	2017	NUM
hassl-844	75	3	,	,	PUNCT
hassl-844	75	4	nacra	nacra	PROPN
hassl-844	75	5	,	,	PUNCT
hassl-844	75	6	a	a	DET
hassl-844	75	7	collaborative	collaborative	ADJ
hassl-844	75	8	effort	effort	NOUN
hassl-844	75	9	of	of	ADP
hassl-844	75	10	bursa	bursa	PROPN
hassl-844	75	11	malaysia	malaysia	PROPN
hassl-844	75	12	berhad	berhad	PROPN
hassl-844	75	13	,	,	PUNCT
hassl-844	75	14	mia	mia	PROPN
hassl-844	75	15	and	and	CCONJ
hassl-844	75	16	malaysian	malaysian	PROPN
hassl-844	75	17	association	association	PROPN
hassl-844	75	18	of	of	ADP
hassl-844	75	19	certified	certify	VERB
hassl-844	75	20	public	public	ADJ
hassl-844	75	21	accountants	accountant	NOUN
hassl-844	75	22	(	(	PUNCT
hassl-844	75	23	macpa	macpa	PROPN
hassl-844	75	24	)	)	PUNCT
hassl-844	75	25	introduced	introduce	VERB
hassl-844	75	26	a	a	DET
hassl-844	75	27	new	new	ADJ
hassl-844	75	28	award	award	NOUN
hassl-844	75	29	called	call	VERB
hassl-844	75	30	the	the	DET
hassl-844	75	31	integrated	integrated	ADJ
hassl-844	75	32	reporting	reporting	NOUN
hassl-844	75	33	award	award	NOUN
hassl-844	75	34	,	,	PUNCT
hassl-844	75	35	which	which	PRON
hassl-844	75	36	would	would	AUX
hassl-844	75	37	promote	promote	VERB
hassl-844	75	38	the	the	DET
hassl-844	75	39	importance	importance	NOUN
hassl-844	75	40	of	of	ADP
hassl-844	75	41	integrated	integrated	ADJ
hassl-844	75	42	reporting	reporting	NOUN
hassl-844	75	43	and	and	CCONJ
hassl-844	75	44	will	will	AUX
hassl-844	75	45	automatically	automatically	ADV
hassl-844	75	46	encourage	encourage	VERB
hassl-844	75	47	its	its	PRON
hassl-844	75	48	application	application	NOUN
hassl-844	75	49	in	in	ADP
hassl-844	75	50	the	the	DET
hassl-844	75	51	annual	annual	ADJ
hassl-844	75	52	reports	report	NOUN
hassl-844	75	53	in	in	ADP
hassl-844	75	54	malaysia	malaysia	PROPN
hassl-844	75	55	.	.	PUNCT
hassl-844	76	1	this	this	DET
hassl-844	76	2	event	event	NOUN
hassl-844	76	3	provides	provide	VERB
hassl-844	76	4	good	good	ADJ
hassl-844	76	5	information	information	NOUN
hassl-844	76	6	and	and	CCONJ
hassl-844	76	7	experience	experience	NOUN
hassl-844	76	8	to	to	ADP
hassl-844	76	9	all	all	DET
hassl-844	76	10	parties	party	NOUN
hassl-844	76	11	involved	involve	VERB
hassl-844	76	12	.	.	PUNCT
hassl-844	77	1	integrated	integrated	ADJ
hassl-844	77	2	reporting	reporting	NOUN
hassl-844	77	3	(	(	PUNCT
hassl-844	77	4	ir	ir	NOUN
hassl-844	77	5	)	)	PUNCT
hassl-844	77	6	is	be	AUX
hassl-844	77	7	enhancing	enhance	VERB
hassl-844	77	8	the	the	DET
hassl-844	77	9	way	way	NOUN
hassl-844	77	10	organizations	organization	NOUN
hassl-844	77	11	think	think	VERB
hassl-844	77	12	,	,	PUNCT
hassl-844	77	13	plan	plan	VERB
hassl-844	77	14	and	and	CCONJ
hassl-844	77	15	report	report	VERB
hassl-844	77	16	the	the	DET
hassl-844	77	17	unique	unique	ADJ
hassl-844	77	18	story	story	NOUN
hassl-844	77	19	of	of	ADP
hassl-844	77	20	their	their	PRON
hassl-844	77	21	business	business	NOUN
hassl-844	77	22	.	.	PUNCT
hassl-844	78	1	the	the	DET
hassl-844	78	2	success	success	NOUN
hassl-844	78	3	of	of	ADP
hassl-844	78	4	ir	ir	PROPN
hassl-844	78	5	is	be	AUX
hassl-844	78	6	shaped	shape	VERB
hassl-844	78	7	by	by	ADP
hassl-844	78	8	a	a	DET
hassl-844	78	9	diverse	diverse	ADJ
hassl-844	78	10	coalition	coalition	NOUN
hassl-844	78	11	including	include	VERB
hassl-844	78	12	business	business	NOUN
hassl-844	78	13	leaders	leader	NOUN
hassl-844	78	14	and	and	CCONJ
hassl-844	78	15	investors	investor	NOUN
hassl-844	78	16	to	to	PART
hassl-844	78	17	drive	drive	VERB
hassl-844	78	18	a	a	DET
hassl-844	78	19	global	global	ADJ
hassl-844	78	20	evolution	evolution	NOUN
hassl-844	78	21	in	in	ADP
hassl-844	78	22	corporate	corporate	ADJ
hassl-844	78	23	reporting	reporting	NOUN
hassl-844	78	24	.	.	PUNCT
hassl-844	79	1	integrated	integrate	VERB
hassl-844	79	2	reporting	reporting	NOUN
hassl-844	79	3	is	be	AUX
hassl-844	79	4	an	an	DET
hassl-844	79	5	innovative	innovative	ADJ
hassl-844	79	6	piece	piece	NOUN
hassl-844	79	7	of	of	ADP
hassl-844	79	8	reporting	report	VERB
hassl-844	79	9	beyond	beyond	ADP
hassl-844	79	10	the	the	DET
hassl-844	79	11	annual	annual	ADJ
hassl-844	79	12	report	report	NOUN
hassl-844	79	13	that	that	PRON
hassl-844	79	14	provides	provide	VERB
hassl-844	79	15	a	a	DET
hassl-844	79	16	comprehensive	comprehensive	ADJ
hassl-844	79	17	picture	picture	NOUN
hassl-844	79	18	of	of	ADP
hassl-844	79	19	financial	financial	ADJ
hassl-844	79	20	data	datum	NOUN
hassl-844	79	21	and	and	CCONJ
hassl-844	79	22	non	non	ADJ
hassl-844	79	23	-	-	ADJ
hassl-844	79	24	financial	financial	ADJ
hassl-844	79	25	data	datum	NOUN
hassl-844	79	26	,	,	PUNCT
hassl-844	79	27	and	and	CCONJ
hassl-844	79	28	the	the	DET
hassl-844	79	29	links	link	NOUN
hassl-844	79	30	between	between	ADP
hassl-844	79	31	them	they	PRON
hassl-844	79	32	(	(	PUNCT
hassl-844	79	33	demirel	demirel	NOUN
hassl-844	79	34	&	&	CCONJ
hassl-844	79	35	erol	erol	NOUN
hassl-844	79	36	,	,	PUNCT
hassl-844	79	37	2016	2016	NUM
hassl-844	79	38	)	)	PUNCT
hassl-844	79	39	.	.	PUNCT
hassl-844	80	1	the	the	DET
hassl-844	80	2	trend	trend	NOUN
hassl-844	80	3	of	of	ADP
hassl-844	80	4	reporting	reporting	NOUN
hassl-844	80	5	reflects	reflect	VERB
hassl-844	80	6	the	the	DET
hassl-844	80	7	shift	shift	NOUN
hassl-844	80	8	from	from	ADP
hassl-844	80	9	tangible	tangible	ADJ
hassl-844	80	10	assets	asset	NOUN
hassl-844	80	11	to	to	ADP
hassl-844	80	12	greater	great	ADJ
hassl-844	80	13	emphasis	emphasis	NOUN
hassl-844	80	14	on	on	ADP
hassl-844	80	15	intangible	intangible	ADJ
hassl-844	80	16	assets	asset	NOUN
hassl-844	80	17	that	that	PRON
hassl-844	80	18	explains	explain	VERB
hassl-844	80	19	value	value	NOUN
hassl-844	80	20	creation	creation	NOUN
hassl-844	80	21	depending	depend	VERB
hassl-844	80	22	on	on	ADP
hassl-844	80	23	different	different	ADJ
hassl-844	80	24	kinds	kind	NOUN
hassl-844	80	25	of	of	ADP
hassl-844	80	26	resources	resource	NOUN
hassl-844	80	27	,	,	PUNCT
hassl-844	80	28	whether	whether	SCONJ
hassl-844	80	29	natural	natural	ADJ
hassl-844	80	30	,	,	PUNCT
hassl-844	80	31	social	social	ADJ
hassl-844	80	32	human	human	NOUN
hassl-844	80	33	or	or	CCONJ
hassl-844	80	34	financial	financial	ADJ
hassl-844	80	35	.	.	PUNCT
hassl-844	81	1	the	the	DET
hassl-844	81	2	interest	interest	NOUN
hassl-844	81	3	of	of	ADP
hassl-844	81	4	stakeholders	stakeholder	NOUN
hassl-844	81	5	,	,	PUNCT
hassl-844	81	6	including	include	VERB
hassl-844	81	7	customers	customer	NOUN
hassl-844	81	8	,	,	PUNCT
hassl-844	81	9	suppliers	supplier	NOUN
hassl-844	81	10	,	,	PUNCT
hassl-844	81	11	employees	employee	NOUN
hassl-844	81	12	,	,	PUNCT
hassl-844	81	13	government	government	NOUN
hassl-844	81	14	and	and	CCONJ
hassl-844	81	15	local	local	ADJ
hassl-844	81	16	communities	community	NOUN
hassl-844	81	17	is	be	AUX
hassl-844	81	18	fulfilled	fulfil	VERB
hassl-844	81	19	by	by	ADP
hassl-844	81	20	providing	provide	VERB
hassl-844	81	21	information	information	NOUN
hassl-844	81	22	combining	combine	VERB
hassl-844	81	23	financial	financial	ADJ
hassl-844	81	24	and	and	CCONJ
hassl-844	81	25	non	non	ADJ
hassl-844	81	26	-	-	ADJ
hassl-844	81	27	financial	financial	ADJ
hassl-844	81	28	performance	performance	NOUN
hassl-844	81	29	(	(	PUNCT
hassl-844	81	30	jhunjhunwala	jhunjhunwala	NOUN
hassl-844	81	31	,	,	PUNCT
hassl-844	81	32	2014	2014	NUM
hassl-844	81	33	)	)	PUNCT
hassl-844	81	34	.	.	PUNCT
hassl-844	82	1	table	table	NOUN
hassl-844	82	2	1	1	NUM
hassl-844	82	3	below	below	ADP
hassl-844	82	4	summarizes	summarize	NOUN
hassl-844	82	5	the	the	DET
hassl-844	82	6	components	component	NOUN
hassl-844	82	7	of	of	ADP
hassl-844	82	8	integrated	integrated	ADJ
hassl-844	82	9	reporting	reporting	NOUN
hassl-844	82	10	that	that	SCONJ
hassl-844	82	11	comprises	comprise	NOUN
hassl-844	82	12	of	of	ADP
hassl-844	82	13	fundamental	fundamental	ADJ
hassl-844	82	14	concepts	concept	NOUN
hassl-844	82	15	,	,	PUNCT
hassl-844	82	16	guiding	guide	VERB
hassl-844	82	17	principles	principle	NOUN
hassl-844	82	18	and	and	CCONJ
hassl-844	82	19	contents	content	NOUN
hassl-844	82	20	elements	element	NOUN
hassl-844	82	21	.	.	PUNCT
hassl-844	83	1	humanities	humanity	NOUN
hassl-844	83	2	and	and	CCONJ
hassl-844	83	3	social	social	ADJ
hassl-844	83	4	sciences	science	NOUN
hassl-844	83	5	letters	letter	NOUN
hassl-844	83	6	,	,	PUNCT
hassl-844	83	7	2020	2020	NUM
hassl-844	83	8	,	,	PUNCT
hassl-844	83	9	8(1	8(1	NOUN
hassl-844	83	10	):	):	PUNCT
hassl-844	83	11	123	123	NUM
hassl-844	83	12	-	-	SYM
hassl-844	83	13	132	132	NUM
hassl-844	83	14	126	126	NUM
hassl-844	83	15	©	©	PROPN
hassl-844	83	16	2020	2020	NUM
hassl-844	83	17	conscientia	conscientia	PROPN
hassl-844	83	18	beam	beam	PROPN
hassl-844	83	19	.	.	PUNCT
hassl-844	84	1	all	all	DET
hassl-844	84	2	rights	right	NOUN
hassl-844	84	3	reserved	reserve	VERB
hassl-844	84	4	.	.	PUNCT
hassl-844	85	1	table-1	table-1	NUM
hassl-844	85	2	.	.	PUNCT
hassl-844	85	3	ir	ir	PROPN
hassl-844	85	4	framework	framework	NOUN
hassl-844	85	5	.	.	PUNCT
hassl-844	86	1	fundamental	fundamental	ADJ
hassl-844	86	2	concepts	concept	NOUN
hassl-844	86	3	guiding	guide	VERB
hassl-844	86	4	principles	principle	NOUN
hassl-844	86	5	contents	content	NOUN
hassl-844	86	6	elements	element	NOUN
hassl-844	86	7	1	1	NUM
hassl-844	86	8	.	.	PUNCT
hassl-844	86	9	capitals	capital	NOUN
hassl-844	86	10			NOUN
hassl-844	86	11	financial	financial	PROPN
hassl-844	86	12			NOUN
hassl-844	86	13	manufactured	manufacture	VERB
hassl-844	86	14			NOUN
hassl-844	86	15	intellectual	intellectual	PROPN
hassl-844	86	16			PROPN
hassl-844	86	17	human	human	ADJ
hassl-844	86	18			NOUN
hassl-844	86	19	social	social	ADJ
hassl-844	86	20	and	and	CCONJ
hassl-844	86	21	relationship	relationship	NOUN
hassl-844	86	22			PRON
hassl-844	86	23	natural	natural	ADJ
hassl-844	86	24	2	2	NUM
hassl-844	86	25	.	.	PUNCT
hassl-844	87	1	the	the	DET
hassl-844	87	2	business	business	NOUN
hassl-844	87	3	model	model	NOUN
hassl-844	87	4	3	3	NUM
hassl-844	87	5	.	.	PUNCT
hassl-844	88	1	the	the	DET
hassl-844	88	2	creation	creation	NOUN
hassl-844	88	3	of	of	ADP
hassl-844	88	4	value	value	NOUN
hassl-844	88	5	over	over	ADP
hassl-844	88	6	time	time	NOUN
hassl-844	88	7	1.strategic	1.strategic	NUM
hassl-844	88	8	focus	focus	NOUN
hassl-844	88	9	and	and	CCONJ
hassl-844	88	10	future	future	ADJ
hassl-844	88	11	orientation	orientation	NOUN
hassl-844	88	12	2.connectivity	2.connectivity	NUM
hassl-844	88	13	of	of	ADP
hassl-844	88	14	information	information	NOUN
hassl-844	88	15	3.stakeholder	3.stakeholder	NUM
hassl-844	88	16	relationships	relationship	NOUN
hassl-844	88	17	4.materiality	4.materiality	NUM
hassl-844	88	18	5	5	NUM
hassl-844	88	19	.	.	PUNCT
hassl-844	88	20	conciseness	conciseness	NOUN
hassl-844	88	21	6.reliability	6.reliability	PROPN
hassl-844	88	22	and	and	CCONJ
hassl-844	88	23	completeness	completeness	NOUN
hassl-844	88	24	7.consistency	7.consistency	NUM
hassl-844	88	25	and	and	CCONJ
hassl-844	88	26	comparability	comparability	NOUN
hassl-844	88	27	1.organizational	1.organizational	NUM
hassl-844	88	28	overview	overview	NOUN
hassl-844	88	29	and	and	CCONJ
hassl-844	88	30	external	external	ADJ
hassl-844	88	31	environment	environment	NOUN
hassl-844	88	32	2	2	NUM
hassl-844	88	33	.	.	PUNCT
hassl-844	89	1	governance	governance	NOUN
hassl-844	89	2	3	3	NUM
hassl-844	89	3	.	.	PUNCT
hassl-844	89	4	business	business	NOUN
hassl-844	89	5	model	model	NOUN
hassl-844	89	6	4	4	NUM
hassl-844	89	7	.	.	PUNCT
hassl-844	89	8	risks	risk	NOUN
hassl-844	89	9	and	and	CCONJ
hassl-844	89	10	opportunities	opportunity	NOUN
hassl-844	89	11	5.strategy	5.strategy	NUM
hassl-844	89	12	and	and	CCONJ
hassl-844	89	13	resource	resource	NOUN
hassl-844	89	14	allocation	allocation	NOUN
hassl-844	89	15	6	6	NUM
hassl-844	89	16	.	.	PUNCT
hassl-844	89	17	performance	performance	NOUN
hassl-844	89	18	7	7	NUM
hassl-844	89	19	.	.	PUNCT
hassl-844	89	20	outlook	outlook	NOUN
hassl-844	89	21	8	8	NUM
hassl-844	89	22	.	.	PUNCT
hassl-844	90	1	basis	basis	NOUN
hassl-844	90	2	of	of	ADP
hassl-844	90	3	presentation	presentation	NOUN
hassl-844	90	4	source	source	NOUN
hassl-844	90	5	:	:	PUNCT
hassl-844	90	6	amirrudin	amirrudin	PROPN
hassl-844	90	7	,	,	PUNCT
hassl-844	90	8	abdullah	abdullah	PROPN
hassl-844	90	9	,	,	PUNCT
hassl-844	90	10	and	and	CCONJ
hassl-844	90	11	salleh	salleh	NOUN
hassl-844	90	12	(	(	PUNCT
hassl-844	90	13	2017	2017	NUM
hassl-844	90	14	)	)	PUNCT
hassl-844	90	15	.	.	PUNCT
hassl-844	91	1	2.2	2.2	NUM
hassl-844	91	2	.	.	PUNCT
hassl-844	91	3	theory	theory	NOUN
hassl-844	91	4	according	accord	VERB
hassl-844	91	5	to	to	ADP
hassl-844	91	6	eccles	eccles	PROPN
hassl-844	91	7	and	and	CCONJ
hassl-844	91	8	krzus	krzus	PROPN
hassl-844	91	9	(	(	PUNCT
hassl-844	91	10	2010	2010	NUM
hassl-844	91	11	)	)	PUNCT
hassl-844	91	12	and	and	CCONJ
hassl-844	91	13	gelmini	gelmini	NOUN
hassl-844	91	14	(	(	PUNCT
hassl-844	91	15	2018	2018	NUM
hassl-844	91	16	)	)	PUNCT
hassl-844	91	17	the	the	DET
hassl-844	91	18	most	most	ADV
hassl-844	91	19	relevant	relevant	ADJ
hassl-844	91	20	theory	theory	NOUN
hassl-844	91	21	for	for	ADP
hassl-844	91	22	integrated	integrated	ADJ
hassl-844	91	23	reporting	reporting	NOUN
hassl-844	91	24	is	be	AUX
hassl-844	91	25	the	the	DET
hassl-844	91	26	stakeholder	stakeholder	NOUN
hassl-844	91	27	theory	theory	NOUN
hassl-844	91	28	.	.	PUNCT
hassl-844	92	1	from	from	ADP
hassl-844	92	2	the	the	DET
hassl-844	92	3	perspective	perspective	NOUN
hassl-844	92	4	of	of	ADP
hassl-844	92	5	the	the	DET
hassl-844	92	6	stakeholder	stakeholder	NOUN
hassl-844	92	7	theory	theory	NOUN
hassl-844	92	8	,	,	PUNCT
hassl-844	92	9	the	the	DET
hassl-844	92	10	role	role	NOUN
hassl-844	92	11	of	of	ADP
hassl-844	92	12	integrated	integrated	ADJ
hassl-844	92	13	reporting	reporting	NOUN
hassl-844	92	14	would	would	AUX
hassl-844	92	15	be	be	AUX
hassl-844	92	16	to	to	PART
hassl-844	92	17	approach	approach	VERB
hassl-844	92	18	environmental	environmental	ADJ
hassl-844	92	19	,	,	PUNCT
hassl-844	92	20	social	social	ADJ
hassl-844	92	21	and	and	CCONJ
hassl-844	92	22	governance	governance	NOUN
hassl-844	92	23	issues	issue	NOUN
hassl-844	92	24	that	that	PRON
hassl-844	92	25	are	be	AUX
hassl-844	92	26	considered	consider	VERB
hassl-844	92	27	the	the	DET
hassl-844	92	28	influencers	influencer	NOUN
hassl-844	92	29	to	to	ADP
hassl-844	92	30	the	the	DET
hassl-844	92	31	value	value	NOUN
hassl-844	92	32	of	of	ADP
hassl-844	92	33	the	the	DET
hassl-844	92	34	company	company	NOUN
hassl-844	92	35	.	.	PUNCT
hassl-844	93	1	stakeholder	stakeholder	NOUN
hassl-844	93	2	theory	theory	NOUN
hassl-844	93	3	is	be	AUX
hassl-844	93	4	used	use	VERB
hassl-844	93	5	to	to	PART
hassl-844	93	6	explain	explain	VERB
hassl-844	93	7	the	the	DET
hassl-844	93	8	effectiveness	effectiveness	NOUN
hassl-844	93	9	of	of	ADP
hassl-844	93	10	companies	company	NOUN
hassl-844	93	11	in	in	ADP
hassl-844	93	12	fulfilling	fulfil	VERB
hassl-844	93	13	not	not	PART
hassl-844	93	14	only	only	ADV
hassl-844	93	15	shareholders	shareholder	NOUN
hassl-844	93	16	,	,	PUNCT
hassl-844	93	17	but	but	CCONJ
hassl-844	93	18	also	also	ADV
hassl-844	93	19	other	other	ADJ
hassl-844	93	20	stakeholders‟	stakeholders‟	NOUN
hassl-844	93	21	interest	interest	NOUN
hassl-844	93	22	.	.	PUNCT
hassl-844	94	1	stakeholder	stakeholder	NOUN
hassl-844	94	2	can	can	AUX
hassl-844	94	3	be	be	AUX
hassl-844	94	4	defined	define	VERB
hassl-844	94	5	as	as	ADP
hassl-844	94	6	group	group	NOUN
hassl-844	94	7	of	of	ADP
hassl-844	94	8	people	people	NOUN
hassl-844	94	9	who	who	PRON
hassl-844	94	10	can	can	AUX
hassl-844	94	11	affect	affect	VERB
hassl-844	94	12	or	or	CCONJ
hassl-844	94	13	can	can	AUX
hassl-844	94	14	be	be	AUX
hassl-844	94	15	affected	affect	VERB
hassl-844	94	16	by	by	ADP
hassl-844	94	17	the	the	DET
hassl-844	94	18	achievement	achievement	NOUN
hassl-844	94	19	of	of	ADP
hassl-844	94	20	the	the	DET
hassl-844	94	21	organization‟s	organization‟s	NOUN
hassl-844	94	22	objectives	objective	NOUN
hassl-844	94	23	and	and	CCONJ
hassl-844	94	24	groups	group	NOUN
hassl-844	94	25	who	who	PRON
hassl-844	94	26	are	be	AUX
hassl-844	94	27	vital	vital	ADJ
hassl-844	94	28	to	to	ADP
hassl-844	94	29	the	the	DET
hassl-844	94	30	survival	survival	NOUN
hassl-844	94	31	of	of	ADP
hassl-844	94	32	the	the	DET
hassl-844	94	33	organization	organization	NOUN
hassl-844	94	34	(	(	PUNCT
hassl-844	94	35	edward	edward	PROPN
hassl-844	94	36	.	.	PROPN
hassl-844	94	37	,	,	PUNCT
hassl-844	94	38	1984	1984	NUM
hassl-844	94	39	)	)	PUNCT
hassl-844	94	40	.	.	PUNCT
hassl-844	95	1	stakeholders	stakeholder	NOUN
hassl-844	95	2	of	of	ADP
hassl-844	95	3	the	the	DET
hassl-844	95	4	company	company	NOUN
hassl-844	95	5	include	include	VERB
hassl-844	95	6	shareholders	shareholder	NOUN
hassl-844	95	7	,	,	PUNCT
hassl-844	95	8	managers	manager	NOUN
hassl-844	95	9	,	,	PUNCT
hassl-844	95	10	employees	employee	NOUN
hassl-844	95	11	,	,	PUNCT
hassl-844	95	12	bankers	banker	NOUN
hassl-844	95	13	,	,	PUNCT
hassl-844	95	14	creditors	creditor	NOUN
hassl-844	95	15	,	,	PUNCT
hassl-844	95	16	suppliers	supplier	NOUN
hassl-844	95	17	,	,	PUNCT
hassl-844	95	18	government	government	NOUN
hassl-844	95	19	,	,	PUNCT
hassl-844	95	20	customers	customer	NOUN
hassl-844	95	21	and	and	CCONJ
hassl-844	95	22	so	so	ADV
hassl-844	95	23	on	on	ADV
hassl-844	95	24	.	.	PUNCT
hassl-844	96	1	this	this	DET
hassl-844	96	2	theory	theory	NOUN
hassl-844	96	3	argues	argue	VERB
hassl-844	96	4	that	that	SCONJ
hassl-844	96	5	firms	firm	NOUN
hassl-844	96	6	have	have	VERB
hassl-844	96	7	a	a	DET
hassl-844	96	8	relationship	relationship	NOUN
hassl-844	96	9	with	with	ADP
hassl-844	96	10	a	a	DET
hassl-844	96	11	set	set	NOUN
hassl-844	96	12	of	of	ADP
hassl-844	96	13	stakeholders	stakeholder	NOUN
hassl-844	96	14	(	(	PUNCT
hassl-844	96	15	edward	edward	NOUN
hassl-844	96	16	.	.	PROPN
hassl-844	96	17	,	,	PUNCT
hassl-844	96	18	1984	1984	NUM
hassl-844	96	19	)	)	PUNCT
hassl-844	96	20	and	and	CCONJ
hassl-844	96	21	therefore	therefore	ADV
hassl-844	96	22	,	,	PUNCT
hassl-844	96	23	the	the	DET
hassl-844	96	24	board	board	NOUN
hassl-844	96	25	is	be	AUX
hassl-844	96	26	responsible	responsible	ADJ
hassl-844	96	27	to	to	PART
hassl-844	96	28	provide	provide	VERB
hassl-844	96	29	transparency	transparency	NOUN
hassl-844	96	30	and	and	CCONJ
hassl-844	96	31	accountability	accountability	NOUN
hassl-844	96	32	report	report	NOUN
hassl-844	96	33	to	to	ADP
hassl-844	96	34	the	the	DET
hassl-844	96	35	stakeholders	stakeholder	NOUN
hassl-844	96	36	(	(	PUNCT
hassl-844	96	37	nadeem	nadeem	PROPN
hassl-844	96	38	,	,	PUNCT
hassl-844	96	39	zaman	zaman	PROPN
hassl-844	96	40	,	,	PUNCT
hassl-844	96	41	&	&	CCONJ
hassl-844	96	42	saleem	saleem	PROPN
hassl-844	96	43	,	,	PUNCT
hassl-844	96	44	2017	2017	NUM
hassl-844	96	45	)	)	PUNCT
hassl-844	96	46	.	.	PUNCT
hassl-844	97	1	the	the	DET
hassl-844	97	2	board	board	NOUN
hassl-844	97	3	of	of	ADP
hassl-844	97	4	directors	director	NOUN
hassl-844	97	5	also	also	ADV
hassl-844	97	6	monitors	monitor	VERB
hassl-844	97	7	and	and	CCONJ
hassl-844	97	8	supervises	supervise	VERB
hassl-844	97	9	strategies	strategy	NOUN
hassl-844	97	10	to	to	PART
hassl-844	97	11	achieve	achieve	VERB
hassl-844	97	12	comprehensive	comprehensive	ADJ
hassl-844	97	13	accountability	accountability	NOUN
hassl-844	97	14	,	,	PUNCT
hassl-844	97	15	in	in	ADP
hassl-844	97	16	which	which	PRON
hassl-844	97	17	one	one	NUM
hassl-844	97	18	way	way	NOUN
hassl-844	97	19	is	be	AUX
hassl-844	97	20	through	through	ADP
hassl-844	97	21	the	the	DET
hassl-844	97	22	use	use	NOUN
hassl-844	97	23	of	of	ADP
hassl-844	97	24	integrated	integrated	ADJ
hassl-844	97	25	reporting	reporting	NOUN
hassl-844	97	26	another	another	DET
hassl-844	97	27	related	related	ADJ
hassl-844	97	28	theory	theory	NOUN
hassl-844	97	29	is	be	AUX
hassl-844	97	30	the	the	DET
hassl-844	97	31	stewardship	stewardship	NOUN
hassl-844	97	32	theory	theory	NOUN
hassl-844	97	33	.	.	PUNCT
hassl-844	98	1	this	this	DET
hassl-844	98	2	theory	theory	NOUN
hassl-844	98	3	is	be	AUX
hassl-844	98	4	applicable	applicable	ADJ
hassl-844	98	5	where	where	SCONJ
hassl-844	98	6	management	management	NOUN
hassl-844	98	7	as	as	ADP
hassl-844	98	8	steward	steward	NOUN
hassl-844	98	9	is	be	AUX
hassl-844	98	10	responsible	responsible	ADJ
hassl-844	98	11	and	and	CCONJ
hassl-844	98	12	should	should	AUX
hassl-844	98	13	be	be	AUX
hassl-844	98	14	held	hold	VERB
hassl-844	98	15	accountable	accountable	ADJ
hassl-844	98	16	for	for	ADP
hassl-844	98	17	safeguarding	safeguard	VERB
hassl-844	98	18	both	both	CCONJ
hassl-844	98	19	tangible	tangible	ADJ
hassl-844	98	20	and	and	CCONJ
hassl-844	98	21	intangible	intangible	ADJ
hassl-844	98	22	corporate	corporate	ADJ
hassl-844	98	23	assets	asset	NOUN
hassl-844	98	24	,	,	PUNCT
hassl-844	98	25	as	as	ADV
hassl-844	98	26	well	well	ADV
hassl-844	98	27	as	as	ADP
hassl-844	98	28	effectively	effectively	ADV
hassl-844	98	29	and	and	CCONJ
hassl-844	98	30	efficiently	efficiently	ADV
hassl-844	98	31	use	use	VERB
hassl-844	98	32	all	all	DET
hassl-844	98	33	corporate	corporate	ADJ
hassl-844	98	34	financial	financial	ADJ
hassl-844	98	35	,	,	PUNCT
hassl-844	98	36	human	human	ADJ
hassl-844	98	37	,	,	PUNCT
hassl-844	98	38	intellectual	intellectual	ADJ
hassl-844	98	39	,	,	PUNCT
hassl-844	98	40	societal	societal	ADJ
hassl-844	98	41	,	,	PUNCT
hassl-844	98	42	and	and	CCONJ
hassl-844	98	43	environmental	environmental	ADJ
hassl-844	98	44	capitals	capital	NOUN
hassl-844	98	45	in	in	ADP
hassl-844	98	46	creating	create	VERB
hassl-844	98	47	shared	share	VERB
hassl-844	98	48	value	value	NOUN
hassl-844	98	49	for	for	ADP
hassl-844	98	50	all	all	DET
hassl-844	98	51	stakeholders	stakeholder	NOUN
hassl-844	98	52	(	(	PUNCT
hassl-844	98	53	hernandez	hernandez	PROPN
hassl-844	98	54	,	,	PUNCT
hassl-844	98	55	2012	2012	NUM
hassl-844	98	56	)	)	PUNCT
hassl-844	98	57	.	.	PUNCT
hassl-844	99	1	this	this	PRON
hassl-844	99	2	implies	imply	VERB
hassl-844	99	3	that	that	SCONJ
hassl-844	99	4	the	the	DET
hassl-844	99	5	board	board	NOUN
hassl-844	99	6	has	have	VERB
hassl-844	99	7	to	to	PART
hassl-844	99	8	ensure	ensure	VERB
hassl-844	99	9	that	that	SCONJ
hassl-844	99	10	they	they	PRON
hassl-844	99	11	have	have	VERB
hassl-844	99	12	to	to	PART
hassl-844	99	13	do	do	VERB
hassl-844	99	14	the	the	DET
hassl-844	99	15	right	right	ADJ
hassl-844	99	16	thing	thing	NOUN
hassl-844	99	17	in	in	ADP
hassl-844	99	18	terms	term	NOUN
hassl-844	99	19	of	of	ADP
hassl-844	99	20	monitoring	monitor	VERB
hassl-844	99	21	performance	performance	NOUN
hassl-844	99	22	,	,	PUNCT
hassl-844	99	23	knowing	know	VERB
hassl-844	99	24	that	that	SCONJ
hassl-844	99	25	they	they	PRON
hassl-844	99	26	have	have	VERB
hassl-844	99	27	to	to	PART
hassl-844	99	28	report	report	VERB
hassl-844	99	29	and	and	CCONJ
hassl-844	99	30	the	the	DET
hassl-844	99	31	information	information	NOUN
hassl-844	99	32	is	be	AUX
hassl-844	99	33	accessible	accessible	ADJ
hassl-844	99	34	.	.	PUNCT
hassl-844	100	1	therefore	therefore	ADV
hassl-844	100	2	,	,	PUNCT
hassl-844	100	3	the	the	DET
hassl-844	100	4	managers	manager	NOUN
hassl-844	100	5	have	have	VERB
hassl-844	100	6	to	to	PART
hassl-844	100	7	implement	implement	VERB
hassl-844	100	8	policies	policy	NOUN
hassl-844	100	9	to	to	PART
hassl-844	100	10	maximize	maximize	VERB
hassl-844	100	11	the	the	DET
hassl-844	100	12	utility	utility	NOUN
hassl-844	100	13	function	function	NOUN
hassl-844	100	14	in	in	ADP
hassl-844	100	15	optimizing	optimize	VERB
hassl-844	100	16	the	the	DET
hassl-844	100	17	balance	balance	NOUN
hassl-844	100	18	between	between	ADP
hassl-844	100	19	the	the	DET
hassl-844	100	20	needs	need	NOUN
hassl-844	100	21	of	of	ADP
hassl-844	100	22	different	different	ADJ
hassl-844	100	23	parties	party	NOUN
hassl-844	100	24	accountable	accountable	ADJ
hassl-844	100	25	(	(	PUNCT
hassl-844	100	26	magnaghi	magnaghi	PROPN
hassl-844	100	27	&	&	CCONJ
hassl-844	100	28	aprile	aprile	PROPN
hassl-844	100	29	,	,	PUNCT
hassl-844	100	30	2014	2014	NUM
hassl-844	100	31	)	)	PUNCT
hassl-844	100	32	.	.	PUNCT
hassl-844	101	1	2.3	2.3	NUM
hassl-844	101	2	.	.	PUNCT
hassl-844	102	1	prior	prior	ADJ
hassl-844	102	2	research	research	NOUN
hassl-844	102	3	on	on	ADP
hassl-844	102	4	integrated	integrated	ADJ
hassl-844	102	5	reporting	reporting	NOUN
hassl-844	102	6	there	there	PRON
hassl-844	102	7	are	be	VERB
hassl-844	102	8	several	several	ADJ
hassl-844	102	9	past	past	ADJ
hassl-844	102	10	studies	study	NOUN
hassl-844	102	11	on	on	ADP
hassl-844	102	12	integrated	integrate	VERB
hassl-844	102	13	reporting	reporting	NOUN
hassl-844	102	14	(	(	PUNCT
hassl-844	102	15	ir	ir	NOUN
hassl-844	102	16	)	)	PUNCT
hassl-844	102	17	that	that	PRON
hassl-844	102	18	have	have	AUX
hassl-844	102	19	applied	apply	VERB
hassl-844	102	20	stakeholder	stakeholder	NOUN
hassl-844	102	21	theory	theory	NOUN
hassl-844	102	22	in	in	ADP
hassl-844	102	23	their	their	PRON
hassl-844	102	24	studies	study	NOUN
hassl-844	102	25	related	relate	VERB
hassl-844	102	26	to	to	ADP
hassl-844	102	27	ir	ir	PROPN
hassl-844	102	28	(	(	PUNCT
hassl-844	102	29	adhariani	adhariani	PROPN
hassl-844	102	30	&	&	CCONJ
hassl-844	102	31	de	de	X
hassl-844	102	32	villiers	villier	NOUN
hassl-844	102	33	,	,	PUNCT
hassl-844	102	34	2019	2019	NUM
hassl-844	102	35	;	;	PUNCT
hassl-844	102	36	aluchna	aluchna	NOUN
hassl-844	102	37	,	,	PUNCT
hassl-844	102	38	hussain	hussain	PROPN
hassl-844	102	39	,	,	PUNCT
hassl-844	102	40	&	&	CCONJ
hassl-844	102	41	roszkowska	roszkowska	PROPN
hassl-844	102	42	-	-	PUNCT
hassl-844	102	43	menkes	menke	NOUN
hassl-844	102	44	,	,	PUNCT
hassl-844	102	45	2019	2019	NUM
hassl-844	102	46	;	;	PUNCT
hassl-844	102	47	amirrudin	amirrudin	VERB
hassl-844	102	48	.	.	PROPN
hassl-844	102	49	,	,	PUNCT
hassl-844	102	50	abdullah	abdullah	PROPN
hassl-844	102	51	,	,	PUNCT
hassl-844	102	52	aris	aris	PROPN
hassl-844	102	53	,	,	PUNCT
hassl-844	102	54	&	&	CCONJ
hassl-844	102	55	mohammed	mohammed	PROPN
hassl-844	102	56	,	,	PUNCT
hassl-844	102	57	2019	2019	NUM
hassl-844	102	58	;	;	PUNCT
hassl-844	102	59	del	del	PROPN
hassl-844	102	60	baldo	baldo	PROPN
hassl-844	102	61	,	,	PUNCT
hassl-844	102	62	2017	2017	NUM
hassl-844	102	63	;	;	PUNCT
hassl-844	102	64	farneti	farneti	PROPN
hassl-844	102	65	,	,	PUNCT
hassl-844	102	66	casonato	casonato	NOUN
hassl-844	102	67	,	,	PUNCT
hassl-844	102	68	montecalvo	montecalvo	NOUN
hassl-844	102	69	,	,	PUNCT
hassl-844	102	70	&	&	CCONJ
hassl-844	102	71	de	de	X
hassl-844	102	72	villiers	villier	NOUN
hassl-844	102	73	,	,	PUNCT
hassl-844	102	74	2019	2019	NUM
hassl-844	102	75	;	;	PUNCT
hassl-844	102	76	vidal	vidal	NOUN
hassl-844	102	77	,	,	PUNCT
hassl-844	102	78	berman	berman	PROPN
hassl-844	102	79	,	,	PUNCT
hassl-844	102	80	&	&	CCONJ
hassl-844	102	81	buren	buren	PROPN
hassl-844	102	82	,	,	PUNCT
hassl-844	102	83	2015	2015	NUM
hassl-844	102	84	;	;	PUNCT
hassl-844	102	85	vitolla	vitolla	NOUN
hassl-844	102	86	,	,	PUNCT
hassl-844	102	87	raimo	raimo	VERB
hassl-844	102	88	,	,	PUNCT
hassl-844	102	89	rubino	rubino	NOUN
hassl-844	102	90	,	,	PUNCT
hassl-844	102	91	&	&	CCONJ
hassl-844	102	92	garzoni	garzoni	NOUN
hassl-844	102	93	,	,	PUNCT
hassl-844	102	94	2019	2019	NUM
hassl-844	102	95	)	)	PUNCT
hassl-844	102	96	.	.	PUNCT
hassl-844	103	1	similar	similar	ADJ
hassl-844	103	2	to	to	ADP
hassl-844	103	3	mia	mia	NOUN
hassl-844	103	4	-	-	PUNCT
hassl-844	103	5	acca	acca	NOUN
hassl-844	103	6	(	(	PUNCT
hassl-844	103	7	2016	2016	NUM
hassl-844	103	8	)	)	PUNCT
hassl-844	103	9	survey	survey	NOUN
hassl-844	103	10	,	,	PUNCT
hassl-844	103	11	adhariani	adhariani	ADJ
hassl-844	103	12	and	and	CCONJ
hassl-844	103	13	de	de	X
hassl-844	103	14	villiers	villier	NOUN
hassl-844	103	15	(	(	PUNCT
hassl-844	103	16	2019	2019	NUM
hassl-844	103	17	)	)	PUNCT
hassl-844	103	18	conducted	conduct	VERB
hassl-844	103	19	a	a	DET
hassl-844	103	20	survey	survey	NOUN
hassl-844	103	21	with	with	ADP
hassl-844	103	22	182	182	NUM
hassl-844	103	23	valid	valid	ADJ
hassl-844	103	24	respondents	respondent	NOUN
hassl-844	103	25	to	to	PART
hassl-844	103	26	explore	explore	VERB
hassl-844	103	27	the	the	DET
hassl-844	103	28	perspectives	perspective	NOUN
hassl-844	103	29	of	of	ADP
hassl-844	103	30	corporate	corporate	ADJ
hassl-844	103	31	report	report	NOUN
hassl-844	103	32	preparers	preparer	NOUN
hassl-844	103	33	and	and	CCONJ
hassl-844	103	34	other	other	ADJ
hassl-844	103	35	stakeholders	stakeholder	NOUN
hassl-844	103	36	on	on	ADP
hassl-844	103	37	ir	ir	PROPN
hassl-844	103	38	in	in	ADP
hassl-844	103	39	a	a	DET
hassl-844	103	40	major	major	ADJ
hassl-844	103	41	southeast	southeast	ADJ
hassl-844	103	42	asian	asian	ADJ
hassl-844	103	43	economy	economy	NOUN
hassl-844	103	44	.	.	PUNCT
hassl-844	104	1	consistent	consistent	ADJ
hassl-844	104	2	with	with	ADP
hassl-844	104	3	mia	mia	NOUN
hassl-844	104	4	-	-	PUNCT
hassl-844	104	5	acca	acca	NOUN
hassl-844	104	6	(	(	PUNCT
hassl-844	104	7	2016	2016	NUM
hassl-844	104	8	)	)	PUNCT
hassl-844	104	9	survey	survey	NOUN
hassl-844	104	10	,	,	PUNCT
hassl-844	104	11	their	their	PRON
hassl-844	104	12	findings	finding	NOUN
hassl-844	104	13	suggest	suggest	VERB
hassl-844	104	14	that	that	SCONJ
hassl-844	104	15	,	,	PUNCT
hassl-844	104	16	although	although	SCONJ
hassl-844	104	17	the	the	DET
hassl-844	104	18	corporate	corporate	ADJ
hassl-844	104	19	report	report	NOUN
hassl-844	104	20	preparers	preparer	NOUN
hassl-844	104	21	have	have	VERB
hassl-844	104	22	limited	limit	VERB
hassl-844	104	23	knowledge	knowledge	NOUN
hassl-844	104	24	on	on	ADP
hassl-844	104	25	ir	ir	PROPN
hassl-844	104	26	,	,	PUNCT
hassl-844	104	27	they	they	PRON
hassl-844	104	28	are	be	AUX
hassl-844	104	29	highly	highly	ADV
hassl-844	104	30	interested	interested	ADJ
hassl-844	104	31	in	in	ADP
hassl-844	104	32	ir	ir	PROPN
hassl-844	104	33	and	and	CCONJ
hassl-844	104	34	acknowledged	acknowledge	VERB
hassl-844	104	35	the	the	DET
hassl-844	104	36	benefits	benefit	NOUN
hassl-844	104	37	of	of	ADP
hassl-844	104	38	it	it	PRON
hassl-844	104	39	.	.	PUNCT
hassl-844	105	1	nevertheless	nevertheless	ADV
hassl-844	105	2	,	,	PUNCT
hassl-844	105	3	they	they	PRON
hassl-844	105	4	are	be	AUX
hassl-844	105	5	reluctant	reluctant	ADJ
hassl-844	105	6	to	to	PART
hassl-844	105	7	implement	implement	VERB
hassl-844	105	8	it	it	PRON
hassl-844	105	9	.	.	PUNCT
hassl-844	106	1	limited	limit	VERB
hassl-844	106	2	of	of	ADP
hassl-844	106	3	ir	ir	PROPN
hassl-844	106	4	implementation	implementation	NOUN
hassl-844	106	5	may	may	AUX
hassl-844	106	6	have	have	AUX
hassl-844	106	7	been	be	AUX
hassl-844	106	8	caused	cause	VERB
hassl-844	106	9	by	by	ADP
hassl-844	106	10	the	the	DET
hassl-844	106	11	inadequacy	inadequacy	NOUN
hassl-844	106	12	of	of	ADP
hassl-844	106	13	institutionalization	institutionalization	NOUN
hassl-844	106	14	in	in	ADP
hassl-844	106	15	the	the	DET
hassl-844	106	16	organizational	organizational	ADJ
hassl-844	106	17	context	context	NOUN
hassl-844	106	18	and	and	CCONJ
hassl-844	106	19	the	the	DET
hassl-844	106	20	insufficiency	insufficiency	NOUN
hassl-844	106	21	of	of	ADP
hassl-844	106	22	recognized	recognize	VERB
hassl-844	106	23	standards	standard	NOUN
hassl-844	106	24	as	as	SCONJ
hassl-844	106	25	discovered	discover	VERB
hassl-844	106	26	by	by	ADP
hassl-844	106	27	aluchna	aluchna	NOUN
hassl-844	106	28	et	et	PROPN
hassl-844	106	29	al	al	PROPN
hassl-844	106	30	.	.	PROPN
hassl-844	107	1	(	(	PUNCT
hassl-844	107	2	2019	2019	NUM
hassl-844	107	3	)	)	PUNCT
hassl-844	107	4	who	who	PRON
hassl-844	107	5	investigated	investigate	VERB
hassl-844	107	6	the	the	DET
hassl-844	107	7	second	second	ADV
hassl-844	107	8	-	-	PUNCT
hassl-844	107	9	largest	large	ADJ
hassl-844	107	10	polish	polish	ADJ
hassl-844	107	11	petroleum	petroleum	NOUN
hassl-844	107	12	company	company	NOUN
hassl-844	107	13	,	,	PUNCT
hassl-844	107	14	lotos	lotos	PROPN
hassl-844	107	15	group	group	NOUN
hassl-844	107	16	for	for	ADP
hassl-844	107	17	the	the	DET
hassl-844	107	18	period	period	NOUN
hassl-844	107	19	of	of	ADP
hassl-844	107	20	2006	2006	NUM
hassl-844	107	21	to	to	ADP
hassl-844	107	22	2015	2015	NUM
hassl-844	107	23	.	.	PUNCT
hassl-844	108	1	the	the	DET
hassl-844	108	2	past	past	ADJ
hassl-844	108	3	authors	author	NOUN
hassl-844	108	4	suggested	suggest	VERB
hassl-844	108	5	directions	direction	NOUN
hassl-844	108	6	for	for	ADP
hassl-844	108	7	further	further	ADJ
hassl-844	108	8	research	research	NOUN
hassl-844	108	9	on	on	ADP
hassl-844	108	10	political	political	ADJ
hassl-844	108	11	connection	connection	NOUN
hassl-844	108	12	and	and	CCONJ
hassl-844	108	13	the	the	DET
hassl-844	108	14	positive	positive	ADJ
hassl-844	108	15	spillover	spillover	NOUN
hassl-844	108	16	by	by	ADP
hassl-844	108	17	the	the	DET
hassl-844	108	18	leader	leader	NOUN
hassl-844	108	19	in	in	ADP
hassl-844	108	20	ir	ir	PROPN
hassl-844	108	21	development	development	NOUN
hassl-844	108	22	.	.	PUNCT
hassl-844	109	1	they	they	PRON
hassl-844	109	2	also	also	ADV
hassl-844	109	3	recommend	recommend	VERB
hassl-844	109	4	to	to	PART
hassl-844	109	5	integrate	integrate	VERB
hassl-844	109	6	social	social	ADJ
hassl-844	109	7	,	,	PUNCT
hassl-844	109	8	humanities	humanity	NOUN
hassl-844	109	9	and	and	CCONJ
hassl-844	109	10	social	social	ADJ
hassl-844	109	11	sciences	science	NOUN
hassl-844	109	12	letters	letter	NOUN
hassl-844	109	13	,	,	PUNCT
hassl-844	109	14	2020	2020	NUM
hassl-844	109	15	,	,	PUNCT
hassl-844	109	16	8(1	8(1	NOUN
hassl-844	109	17	):	):	PUNCT
hassl-844	109	18	123	123	NUM
hassl-844	109	19	-	-	SYM
hassl-844	109	20	132	132	NUM
hassl-844	109	21	127	127	NUM
hassl-844	109	22	©	©	PROPN
hassl-844	109	23	2020	2020	NUM
hassl-844	109	24	conscientia	conscientia	PROPN
hassl-844	109	25	beam	beam	PROPN
hassl-844	109	26	.	.	PUNCT
hassl-844	110	1	all	all	DET
hassl-844	110	2	rights	right	NOUN
hassl-844	110	3	reserved	reserve	VERB
hassl-844	110	4	.	.	PUNCT
hassl-844	111	1	environmental	environmental	ADJ
hassl-844	111	2	and	and	CCONJ
hassl-844	111	3	financial	financial	ADJ
hassl-844	111	4	performance	performance	NOUN
hassl-844	111	5	in	in	ADP
hassl-844	111	6	the	the	DET
hassl-844	111	7	balance	balance	NOUN
hassl-844	111	8	scorecard	scorecard	NOUN
hassl-844	111	9	to	to	PART
hassl-844	111	10	prospect	prospect	VERB
hassl-844	111	11	the	the	DET
hassl-844	111	12	operationalization	operationalization	NOUN
hassl-844	111	13	of	of	ADP
hassl-844	111	14	ir	ir	PROPN
hassl-844	111	15	.	.	PUNCT
hassl-844	112	1	in	in	ADP
hassl-844	112	2	assessing	assess	VERB
hassl-844	112	3	the	the	DET
hassl-844	112	4	quality	quality	NOUN
hassl-844	112	5	of	of	ADP
hassl-844	112	6	ir	ir	PROPN
hassl-844	112	7	,	,	PUNCT
hassl-844	112	8	vitolla	vitolla	PROPN
hassl-844	112	9	et	et	PROPN
hassl-844	112	10	al	al	PROPN
hassl-844	112	11	.	.	PROPN
hassl-844	113	1	(	(	PUNCT
hassl-844	113	2	2019	2019	NUM
hassl-844	113	3	)	)	PUNCT
hassl-844	113	4	conferred	confer	VERB
hassl-844	113	5	that	that	SCONJ
hassl-844	113	6	ir	ir	PROPN
hassl-844	113	7	quality	quality	NOUN
hassl-844	113	8	is	be	AUX
hassl-844	113	9	related	relate	VERB
hassl-844	113	10	to	to	ADP
hassl-844	113	11	national	national	ADJ
hassl-844	113	12	culture	culture	NOUN
hassl-844	113	13	in	in	ADP
hassl-844	113	14	accordance	accordance	NOUN
hassl-844	113	15	to	to	ADP
hassl-844	113	16	the	the	DET
hassl-844	113	17	five	five	NUM
hassl-844	113	18	dimensions	dimension	NOUN
hassl-844	113	19	of	of	ADP
hassl-844	113	20	hofstede	hofstede	NOUN
hassl-844	113	21	-	-	PUNCT
hassl-844	113	22	power	power	NOUN
hassl-844	113	23	distance	distance	NOUN
hassl-844	113	24	,	,	PUNCT
hassl-844	113	25	individualism	individualism	NOUN
hassl-844	113	26	,	,	PUNCT
hassl-844	113	27	masculinity	masculinity	NOUN
hassl-844	113	28	,	,	PUNCT
hassl-844	113	29	and	and	CCONJ
hassl-844	113	30	indulgence	indulgence	NOUN
hassl-844	113	31	negatively	negatively	ADV
hassl-844	113	32	and	and	CCONJ
hassl-844	113	33	uncertainty	uncertainty	NOUN
hassl-844	113	34	avoidance	avoidance	NOUN
hassl-844	113	35	positively	positively	ADV
hassl-844	113	36	.	.	PUNCT
hassl-844	114	1	therefore	therefore	ADV
hassl-844	114	2	the	the	DET
hassl-844	114	3	national	national	ADJ
hassl-844	114	4	culture	culture	NOUN
hassl-844	114	5	may	may	AUX
hassl-844	114	6	serve	serve	VERB
hassl-844	114	7	as	as	ADP
hassl-844	114	8	a	a	DET
hassl-844	114	9	moderating	moderate	VERB
hassl-844	114	10	factor	factor	NOUN
hassl-844	114	11	in	in	ADP
hassl-844	114	12	the	the	DET
hassl-844	114	13	relationship	relationship	NOUN
hassl-844	114	14	between	between	ADP
hassl-844	114	15	the	the	DET
hassl-844	114	16	characteristics	characteristic	NOUN
hassl-844	114	17	of	of	ADP
hassl-844	114	18	companies	company	NOUN
hassl-844	114	19	(	(	PUNCT
hassl-844	114	20	financial	financial	ADJ
hassl-844	114	21	and	and	CCONJ
hassl-844	114	22	governance	governance	NOUN
hassl-844	114	23	characteristics	characteristic	NOUN
hassl-844	114	24	)	)	PUNCT
hassl-844	114	25	and	and	CCONJ
hassl-844	114	26	the	the	DET
hassl-844	114	27	quality	quality	NOUN
hassl-844	114	28	of	of	ADP
hassl-844	114	29	ir	ir	PROPN
hassl-844	114	30	.	.	PROPN
hassl-844	114	31	from	from	ADP
hassl-844	114	32	the	the	DET
hassl-844	114	33	review	review	NOUN
hassl-844	114	34	,	,	PUNCT
hassl-844	114	35	it	it	PRON
hassl-844	114	36	is	be	AUX
hassl-844	114	37	worthwhile	worthwhile	ADJ
hassl-844	114	38	to	to	PART
hassl-844	114	39	further	far	ADV
hassl-844	114	40	examine	examine	VERB
hassl-844	114	41	the	the	DET
hassl-844	114	42	challenges	challenge	NOUN
hassl-844	114	43	and	and	CCONJ
hassl-844	114	44	the	the	DET
hassl-844	114	45	possibility	possibility	NOUN
hassl-844	114	46	of	of	ADP
hassl-844	114	47	the	the	DET
hassl-844	114	48	ir	ir	PROPN
hassl-844	114	49	implementation	implementation	NOUN
hassl-844	114	50	.	.	PUNCT
hassl-844	115	1	since	since	SCONJ
hassl-844	115	2	the	the	DET
hassl-844	115	3	national	national	ADJ
hassl-844	115	4	culture	culture	NOUN
hassl-844	115	5	is	be	AUX
hassl-844	115	6	related	relate	VERB
hassl-844	115	7	to	to	ADP
hassl-844	115	8	ir	ir	PROPN
hassl-844	115	9	quality	quality	NOUN
hassl-844	115	10	,	,	PUNCT
hassl-844	115	11	examining	examine	VERB
hassl-844	115	12	in	in	ADP
hassl-844	115	13	the	the	DET
hassl-844	115	14	emerging	emerge	VERB
hassl-844	115	15	country	country	NOUN
hassl-844	115	16	like	like	ADP
hassl-844	115	17	malaysia	malaysia	PROPN
hassl-844	115	18	may	may	AUX
hassl-844	115	19	offer	offer	VERB
hassl-844	115	20	another	another	DET
hassl-844	115	21	useful	useful	ADJ
hassl-844	115	22	perspective	perspective	NOUN
hassl-844	115	23	.	.	PUNCT
hassl-844	116	1	other	other	ADJ
hassl-844	116	2	than	than	ADP
hassl-844	116	3	large	large	ADJ
hassl-844	116	4	companies	company	NOUN
hassl-844	116	5	,	,	PUNCT
hassl-844	116	6	research	research	NOUN
hassl-844	116	7	on	on	ADP
hassl-844	116	8	ir	ir	PROPN
hassl-844	116	9	has	have	AUX
hassl-844	116	10	also	also	ADV
hassl-844	116	11	been	be	AUX
hassl-844	116	12	performed	perform	VERB
hassl-844	116	13	small	small	ADJ
hassl-844	116	14	and	and	CCONJ
hassl-844	116	15	medium	medium	ADJ
hassl-844	116	16	-	-	PUNCT
hassl-844	116	17	sized	sized	ADJ
hassl-844	116	18	enterprises	enterprise	NOUN
hassl-844	116	19	(	(	PUNCT
hassl-844	116	20	smes	sme	NOUN
hassl-844	116	21	)	)	PUNCT
hassl-844	116	22	.	.	PUNCT
hassl-844	117	1	pursuant	pursuant	ADJ
hassl-844	117	2	to	to	ADP
hassl-844	117	3	del	del	PROPN
hassl-844	117	4	baldo	baldo	PROPN
hassl-844	117	5	(	(	PUNCT
hassl-844	117	6	2017	2017	NUM
hassl-844	117	7	)	)	PUNCT
hassl-844	117	8	the	the	DET
hassl-844	117	9	author	author	NOUN
hassl-844	117	10	discussed	discuss	VERB
hassl-844	117	11	the	the	DET
hassl-844	117	12	most	most	ADV
hassl-844	117	13	critical	critical	ADJ
hassl-844	117	14	aspects	aspect	NOUN
hassl-844	117	15	relative	relative	ADJ
hassl-844	117	16	to	to	ADP
hassl-844	117	17	the	the	DET
hassl-844	117	18	“	"	PUNCT
hassl-844	117	19	usability	usability	NOUN
hassl-844	117	20	”	"	PUNCT
hassl-844	117	21	of	of	ADP
hassl-844	117	22	the	the	DET
hassl-844	117	23	international	international	ADJ
hassl-844	117	24	integrated	integrated	ADJ
hassl-844	117	25	reporting	reporting	NOUN
hassl-844	117	26	council	council	NOUN
hassl-844	117	27	(	(	PUNCT
hassl-844	117	28	iirc	iirc	ADV
hassl-844	117	29	)	)	PUNCT
hassl-844	117	30	framework	framework	NOUN
hassl-844	117	31	faced	face	VERB
hassl-844	117	32	by	by	ADP
hassl-844	117	33	small	small	ADJ
hassl-844	117	34	and	and	CCONJ
hassl-844	117	35	medium	medium	ADJ
hassl-844	117	36	-	-	PUNCT
hassl-844	117	37	sized	sized	ADJ
hassl-844	117	38	enterprises	enterprise	NOUN
hassl-844	117	39	(	(	PUNCT
hassl-844	117	40	smes	sme	NOUN
hassl-844	117	41	)	)	PUNCT
hassl-844	117	42	whereby	whereby	ADV
hassl-844	117	43	,	,	PUNCT
hassl-844	117	44	the	the	DET
hassl-844	117	45	research	research	NOUN
hassl-844	117	46	used	use	VERB
hassl-844	117	47	both	both	CCONJ
hassl-844	117	48	deductive	deductive	ADJ
hassl-844	117	49	and	and	CCONJ
hassl-844	117	50	inductive	inductive	ADJ
hassl-844	117	51	approach	approach	NOUN
hassl-844	117	52	including	include	VERB
hassl-844	117	53	literature	literature	NOUN
hassl-844	117	54	and	and	CCONJ
hassl-844	117	55	technical	technical	ADJ
hassl-844	117	56	review	review	NOUN
hassl-844	117	57	and	and	CCONJ
hassl-844	117	58	the	the	DET
hassl-844	117	59	analysis	analysis	NOUN
hassl-844	117	60	of	of	ADP
hassl-844	117	61	costa	costa	PROPN
hassl-844	117	62	edutainment	edutainment	PROPN
hassl-844	117	63	spa	spa	NOUN
hassl-844	117	64	case	case	NOUN
hassl-844	117	65	-	-	PUNCT
hassl-844	117	66	study	study	NOUN
hassl-844	117	67	in	in	ADP
hassl-844	117	68	2014	2014	NUM
hassl-844	117	69	.	.	PUNCT
hassl-844	118	1	del	del	PROPN
hassl-844	118	2	baldo	baldo	PROPN
hassl-844	118	3	(	(	PUNCT
hassl-844	118	4	2017	2017	NUM
hassl-844	118	5	)	)	PUNCT
hassl-844	118	6	deduces	deduce	VERB
hassl-844	118	7	that	that	SCONJ
hassl-844	118	8	sme‟s	sme‟s	NUM
hassl-844	118	9	criticalities	criticality	NOUN
hassl-844	118	10	are	be	AUX
hassl-844	118	11	in	in	ADP
hassl-844	118	12	explicitly	explicitly	ADV
hassl-844	118	13	determining	determine	VERB
hassl-844	118	14	the	the	DET
hassl-844	118	15	relationship	relationship	NOUN
hassl-844	118	16	of	of	ADP
hassl-844	118	17	sustainability	sustainability	NOUN
hassl-844	118	18	with	with	ADP
hassl-844	118	19	ir	ir	PROPN
hassl-844	118	20	;	;	PUNCT
hassl-844	118	21	conforming	conform	VERB
hassl-844	118	22	the	the	DET
hassl-844	118	23	main	main	ADJ
hassl-844	118	24	ir	ir	NOUN
hassl-844	118	25	concepts	concept	NOUN
hassl-844	118	26	and	and	CCONJ
hassl-844	118	27	in	in	ADP
hassl-844	118	28	apprehending	apprehend	VERB
hassl-844	118	29	the	the	DET
hassl-844	118	30	benefits	benefit	NOUN
hassl-844	118	31	of	of	ADP
hassl-844	118	32	implementing	implement	VERB
hassl-844	118	33	ir	ir	PROPN
hassl-844	118	34	.	.	PUNCT
hassl-844	119	1	meanwhile	meanwhile	ADV
hassl-844	119	2	,	,	PUNCT
hassl-844	119	3	amirrudin	amirrudin	NOUN
hassl-844	119	4	.	.	PUNCT
hassl-844	119	5	et	et	PROPN
hassl-844	119	6	al	al	PROPN
hassl-844	119	7	.	.	PROPN
hassl-844	120	1	(	(	PUNCT
hassl-844	120	2	2019	2019	NUM
hassl-844	120	3	)	)	PUNCT
hassl-844	120	4	studied	study	VERB
hassl-844	120	5	the	the	DET
hassl-844	120	6	contents	content	NOUN
hassl-844	120	7	of	of	ADP
hassl-844	120	8	24	24	NUM
hassl-844	120	9	annual	annual	ADJ
hassl-844	120	10	reports	report	NOUN
hassl-844	120	11	of	of	ADP
hassl-844	120	12	sme	sme	PROPN
hassl-844	120	13	corporation	corporation	PROPN
hassl-844	120	14	malaysian	malaysian	PROPN
hassl-844	120	15	from	from	ADP
hassl-844	120	16	the	the	DET
hassl-844	120	17	year	year	NOUN
hassl-844	120	18	2014	2014	NUM
hassl-844	120	19	to	to	ADP
hassl-844	120	20	2016	2016	NUM
hassl-844	120	21	,	,	PUNCT
hassl-844	120	22	evidenced	evidence	VERB
hassl-844	120	23	growing	grow	VERB
hassl-844	120	24	integrated	integrate	VERB
hassl-844	120	25	communications	communication	NOUN
hassl-844	120	26	to	to	ADP
hassl-844	120	27	smes	sme	NOUN
hassl-844	120	28	in	in	ADP
hassl-844	120	29	the	the	DET
hassl-844	120	30	areas	area	NOUN
hassl-844	120	31	of	of	ADP
hassl-844	120	32	access	access	NOUN
hassl-844	120	33	to	to	ADP
hassl-844	120	34	markets	market	NOUN
hassl-844	120	35	,	,	PUNCT
hassl-844	120	36	better	well	ADJ
hassl-844	120	37	business	business	NOUN
hassl-844	120	38	understanding	understanding	NOUN
hassl-844	120	39	and	and	CCONJ
hassl-844	120	40	enhancing	enhance	VERB
hassl-844	120	41	reputation	reputation	NOUN
hassl-844	120	42	.	.	PUNCT
hassl-844	121	1	they	they	PRON
hassl-844	121	2	recommend	recommend	VERB
hassl-844	121	3	smes	sme	NOUN
hassl-844	121	4	to	to	PART
hassl-844	121	5	adopt	adopt	VERB
hassl-844	121	6	ir	ir	NOUN
hassl-844	121	7	in	in	ADP
hassl-844	121	8	order	order	NOUN
hassl-844	121	9	to	to	PART
hassl-844	121	10	drive	drive	VERB
hassl-844	121	11	the	the	DET
hassl-844	121	12	shift	shift	NOUN
hassl-844	121	13	from	from	ADP
hassl-844	121	14	merely	merely	ADV
hassl-844	121	15	focusing	focus	VERB
hassl-844	121	16	on	on	ADP
hassl-844	121	17	financial	financial	ADJ
hassl-844	121	18	performance	performance	NOUN
hassl-844	121	19	measures	measure	NOUN
hassl-844	121	20	to	to	ADP
hassl-844	121	21	a	a	DET
hassl-844	121	22	more	more	ADV
hassl-844	121	23	holistic	holistic	ADJ
hassl-844	121	24	approach	approach	NOUN
hassl-844	121	25	of	of	ADP
hassl-844	121	26	accountability	accountability	NOUN
hassl-844	121	27	.	.	PUNCT
hassl-844	122	1	in	in	ADP
hassl-844	122	2	that	that	DET
hassl-844	122	3	case	case	NOUN
hassl-844	122	4	,	,	PUNCT
hassl-844	122	5	the	the	DET
hassl-844	122	6	malaysia	malaysia	PROPN
hassl-844	122	7	market	market	NOUN
hassl-844	122	8	is	be	AUX
hassl-844	122	9	a	a	DET
hassl-844	122	10	potential	potential	ADJ
hassl-844	122	11	market	market	NOUN
hassl-844	122	12	for	for	ADP
hassl-844	122	13	future	future	ADJ
hassl-844	122	14	ir	ir	PROPN
hassl-844	122	15	research	research	NOUN
hassl-844	122	16	to	to	PART
hassl-844	122	17	be	be	AUX
hassl-844	122	18	conducted	conduct	VERB
hassl-844	122	19	.	.	PUNCT
hassl-844	123	1	the	the	DET
hassl-844	123	2	evidence	evidence	NOUN
hassl-844	123	3	of	of	ADP
hassl-844	123	4	ir	ir	PROPN
hassl-844	123	5	framework	framework	NOUN
hassl-844	123	6	promotes	promote	VERB
hassl-844	123	7	integrated	integrated	ADJ
hassl-844	123	8	thinking	thinking	NOUN
hassl-844	123	9	is	be	AUX
hassl-844	123	10	discovered	discover	VERB
hassl-844	123	11	by	by	ADP
hassl-844	123	12	farneti	farneti	PROPN
hassl-844	123	13	et	et	PROPN
hassl-844	123	14	al	al	PROPN
hassl-844	123	15	.	.	PROPN
hassl-844	124	1	(	(	PUNCT
hassl-844	124	2	2019	2019	NUM
hassl-844	124	3	)	)	PUNCT
hassl-844	124	4	who	who	PRON
hassl-844	124	5	examined	examine	VERB
hassl-844	124	6	the	the	DET
hassl-844	124	7	three	three	NUM
hassl-844	124	8	social	social	ADJ
hassl-844	124	9	capitals	capital	NOUN
hassl-844	124	10	in	in	ADP
hassl-844	124	11	the	the	DET
hassl-844	124	12	international	international	ADJ
hassl-844	124	13	ir	ir	PROPN
hassl-844	124	14	framework	framework	NOUN
hassl-844	124	15	,	,	PUNCT
hassl-844	124	16	namely	namely	ADV
hassl-844	124	17	intellectual	intellectual	ADJ
hassl-844	124	18	,	,	PUNCT
hassl-844	124	19	human	human	NOUN
hassl-844	124	20	,	,	PUNCT
hassl-844	124	21	and	and	CCONJ
hassl-844	124	22	social	social	ADJ
hassl-844	124	23	and	and	CCONJ
hassl-844	124	24	relationship	relationship	NOUN
hassl-844	124	25	capital	capital	NOUN
hassl-844	124	26	in	in	ADP
hassl-844	124	27	influencing	influence	VERB
hassl-844	124	28	the	the	DET
hassl-844	124	29	social	social	ADJ
hassl-844	124	30	disclosures	disclosure	NOUN
hassl-844	124	31	of	of	ADP
hassl-844	124	32	a	a	DET
hassl-844	124	33	single	single	ADJ
hassl-844	124	34	case	case	NOUN
hassl-844	124	35	study	study	NOUN
hassl-844	124	36	from	from	ADP
hassl-844	124	37	2009	2009	NUM
hassl-844	124	38	to	to	ADP
hassl-844	124	39	2017	2017	NUM
hassl-844	124	40	.	.	PUNCT
hassl-844	125	1	the	the	DET
hassl-844	125	2	research	research	NOUN
hassl-844	125	3	analyzed	analyze	VERB
hassl-844	125	4	the	the	DET
hassl-844	125	5	content	content	NOUN
hassl-844	125	6	analysis	analysis	NOUN
hassl-844	125	7	of	of	ADP
hassl-844	125	8	prior	prior	ADJ
hassl-844	125	9	and	and	CCONJ
hassl-844	125	10	post	post	VERB
hassl-844	125	11	adoption	adoption	NOUN
hassl-844	125	12	of	of	ADP
hassl-844	125	13	ir	ir	PROPN
hassl-844	125	14	,	,	PUNCT
hassl-844	125	15	which	which	PRON
hassl-844	125	16	involved	involve	VERB
hassl-844	125	17	semi	semi	ADJ
hassl-844	125	18	-	-	ADJ
hassl-844	125	19	structured	structured	ADJ
hassl-844	125	20	interviews	interview	NOUN
hassl-844	125	21	with	with	ADP
hassl-844	125	22	key	key	ADJ
hassl-844	125	23	preparers	preparer	NOUN
hassl-844	125	24	of	of	ADP
hassl-844	125	25	the	the	DET
hassl-844	125	26	integrated	integrate	VERB
hassl-844	125	27	report	report	NOUN
hassl-844	125	28	at	at	ADP
hassl-844	125	29	new	new	PROPN
hassl-844	125	30	zealand	zealand	PROPN
hassl-844	125	31	post	post	PROPN
hassl-844	125	32	.	.	PUNCT
hassl-844	126	1	they	they	PRON
hassl-844	126	2	claim	claim	VERB
hassl-844	126	3	that	that	SCONJ
hassl-844	126	4	ir	ir	PROPN
hassl-844	126	5	influences	influence	VERB
hassl-844	126	6	the	the	DET
hassl-844	126	7	disclosure	disclosure	NOUN
hassl-844	126	8	of	of	ADP
hassl-844	126	9	social	social	ADJ
hassl-844	126	10	information	information	NOUN
hassl-844	126	11	,	,	PUNCT
hassl-844	126	12	and	and	CCONJ
hassl-844	126	13	improved	improved	ADJ
hassl-844	126	14	stakeholder	stakeholder	NOUN
hassl-844	126	15	relations	relation	NOUN
hassl-844	126	16	in	in	ADP
hassl-844	126	17	a	a	DET
hassl-844	126	18	public	public	ADJ
hassl-844	126	19	sector	sector	NOUN
hassl-844	126	20	context	context	NOUN
hassl-844	126	21	.	.	PUNCT
hassl-844	127	1	in	in	ADP
hassl-844	127	2	a	a	DET
hassl-844	127	3	past	past	ADJ
hassl-844	127	4	research	research	NOUN
hassl-844	127	5	by	by	ADP
hassl-844	127	6	dumitru	dumitru	PROPN
hassl-844	127	7	,	,	PUNCT
hassl-844	127	8	gușe	gușe	NOUN
hassl-844	127	9	,	,	PUNCT
hassl-844	127	10	feleagă	feleagă	NOUN
hassl-844	127	11	,	,	PUNCT
hassl-844	127	12	mangiuc	mangiuc	NOUN
hassl-844	127	13	,	,	PUNCT
hassl-844	127	14	and	and	CCONJ
hassl-844	127	15	feldioreanu	feldioreanu	NOUN
hassl-844	127	16	(	(	PUNCT
hassl-844	127	17	2015	2015	NUM
hassl-844	127	18	)	)	PUNCT
hassl-844	127	19	on	on	ADP
hassl-844	127	20	95	95	NUM
hassl-844	127	21	organizations‟	organizations‟	NOUN
hassl-844	127	22	communication	communication	NOUN
hassl-844	127	23	practices	practice	NOUN
hassl-844	127	24	based	base	VERB
hassl-844	127	25	the	the	DET
hassl-844	127	26	iirc‟s	iirc‟s	ADJ
hassl-844	127	27	pilot	pilot	NOUN
hassl-844	127	28	programme	programme	NOUN
hassl-844	127	29	in	in	ADP
hassl-844	127	30	relation	relation	NOUN
hassl-844	127	31	to	to	ADP
hassl-844	127	32	the	the	DET
hassl-844	127	33	value	value	NOUN
hassl-844	127	34	creation	creation	NOUN
hassl-844	127	35	and	and	CCONJ
hassl-844	127	36	distribution	distribution	NOUN
hassl-844	127	37	for	for	ADP
hassl-844	127	38	2014	2014	NUM
hassl-844	127	39	,	,	PUNCT
hassl-844	127	40	whereby	whereby	SCONJ
hassl-844	127	41	both	both	PRON
hassl-844	127	42	qualitative	qualitative	ADJ
hassl-844	127	43	and	and	CCONJ
hassl-844	127	44	quantitative	quantitative	ADJ
hassl-844	127	45	data	datum	NOUN
hassl-844	127	46	were	be	AUX
hassl-844	127	47	extracted	extract	VERB
hassl-844	127	48	from	from	ADP
hassl-844	127	49	annual	annual	ADJ
hassl-844	127	50	report	report	NOUN
hassl-844	127	51	.	.	PUNCT
hassl-844	128	1	the	the	DET
hassl-844	128	2	result	result	NOUN
hassl-844	128	3	specifies	specify	VERB
hassl-844	128	4	that	that	SCONJ
hassl-844	128	5	there	there	PRON
hassl-844	128	6	is	be	VERB
hassl-844	128	7	a	a	DET
hassl-844	128	8	partial	partial	ADJ
hassl-844	128	9	observation	observation	NOUN
hassl-844	128	10	made	make	VERB
hassl-844	128	11	by	by	ADP
hassl-844	128	12	the	the	DET
hassl-844	128	13	organizations	organization	NOUN
hassl-844	128	14	on	on	ADP
hassl-844	128	15	the	the	DET
hassl-844	128	16	provisions	provision	NOUN
hassl-844	128	17	of	of	ADP
hassl-844	128	18	the	the	DET
hassl-844	128	19	international	international	ADJ
hassl-844	128	20	ir	ir	PROPN
hassl-844	128	21	framework	framework	NOUN
hassl-844	128	22	and	and	CCONJ
hassl-844	128	23	there	there	PRON
hassl-844	128	24	is	be	VERB
hassl-844	128	25	a	a	DET
hassl-844	128	26	proof	proof	NOUN
hassl-844	128	27	for	for	ADP
hassl-844	128	28	the	the	DET
hassl-844	128	29	presence	presence	NOUN
hassl-844	128	30	of	of	ADP
hassl-844	128	31	correlations	correlation	NOUN
hassl-844	128	32	between	between	ADP
hassl-844	128	33	the	the	DET
hassl-844	128	34	size	size	NOUN
hassl-844	128	35	of	of	ADP
hassl-844	128	36	integrated	integrate	VERB
hassl-844	128	37	reports	report	NOUN
hassl-844	128	38	and	and	CCONJ
hassl-844	128	39	the	the	DET
hassl-844	128	40	disclosure	disclosure	NOUN
hassl-844	128	41	of	of	ADP
hassl-844	128	42	the	the	DET
hassl-844	128	43	value	value	NOUN
hassl-844	128	44	added	add	VERB
hassl-844	128	45	distribution	distribution	NOUN
hassl-844	128	46	for	for	ADP
hassl-844	128	47	the	the	DET
hassl-844	128	48	traditional	traditional	ADJ
hassl-844	128	49	stakeholders	stakeholder	NOUN
hassl-844	128	50	.	.	PUNCT
hassl-844	129	1	indeed	indeed	ADV
hassl-844	129	2	,	,	PUNCT
hassl-844	129	3	the	the	DET
hassl-844	129	4	development	development	NOUN
hassl-844	129	5	of	of	ADP
hassl-844	129	6	integrated	integrate	VERB
hassl-844	129	7	reporting	reporting	NOUN
hassl-844	129	8	encourages	encourage	VERB
hassl-844	129	9	integrated	integrate	VERB
hassl-844	129	10	thinking	thinking	NOUN
hassl-844	129	11	in	in	ADP
hassl-844	129	12	the	the	DET
hassl-844	129	13	form	form	NOUN
hassl-844	129	14	of	of	ADP
hassl-844	129	15	breaking	break	VERB
hassl-844	129	16	down	down	ADP
hassl-844	129	17	the	the	DET
hassl-844	129	18	silos	silo	NOUN
hassl-844	129	19	,	,	PUNCT
hassl-844	129	20	better	well	ADJ
hassl-844	129	21	collaboration	collaboration	NOUN
hassl-844	129	22	,	,	PUNCT
hassl-844	129	23	enhancing	enhance	VERB
hassl-844	129	24	understanding	understanding	NOUN
hassl-844	129	25	on	on	ADP
hassl-844	129	26	the	the	DET
hassl-844	129	27	impact	impact	NOUN
hassl-844	129	28	of	of	ADP
hassl-844	129	29	non	non	ADJ
hassl-844	129	30	-	-	ADJ
hassl-844	129	31	financial	financial	ADJ
hassl-844	129	32	and	and	CCONJ
hassl-844	129	33	all	all	DET
hassl-844	129	34	these	these	DET
hassl-844	129	35	influence	influence	NOUN
hassl-844	129	36	managers‟	managers‟	NOUN
hassl-844	129	37	cognitive	cognitive	ADJ
hassl-844	129	38	framework	framework	NOUN
hassl-844	129	39	leading	lead	VERB
hassl-844	129	40	to	to	ADP
hassl-844	129	41	the	the	DET
hassl-844	129	42	better	well	ADJ
hassl-844	129	43	decision	decision	NOUN
hassl-844	129	44	making	making	NOUN
hassl-844	129	45	and	and	CCONJ
hassl-844	129	46	corporate	corporate	ADJ
hassl-844	129	47	actions	action	NOUN
hassl-844	129	48	,	,	PUNCT
hassl-844	129	49	thereby	thereby	ADV
hassl-844	129	50	creating	create	VERB
hassl-844	129	51	value	value	NOUN
hassl-844	129	52	beyond	beyond	ADP
hassl-844	129	53	financial	financial	ADJ
hassl-844	129	54	profit	profit	NOUN
hassl-844	129	55	(	(	PUNCT
hassl-844	129	56	adams	adams	PROPN
hassl-844	129	57	,	,	PUNCT
hassl-844	129	58	2017	2017	NUM
hassl-844	129	59	)	)	PUNCT
hassl-844	129	60	.	.	PUNCT
hassl-844	130	1	the	the	DET
hassl-844	130	2	communication	communication	NOUN
hassl-844	130	3	of	of	ADP
hassl-844	130	4	value	value	NOUN
hassl-844	130	5	creation	creation	NOUN
hassl-844	130	6	is	be	AUX
hassl-844	130	7	investigated	investigate	VERB
hassl-844	130	8	by	by	ADP
hassl-844	130	9	vidal	vidal	PROPN
hassl-844	130	10	et	et	PROPN
hassl-844	130	11	al	al	PROPN
hassl-844	130	12	.	.	PROPN
hassl-844	131	1	(	(	PUNCT
hassl-844	131	2	2015	2015	NUM
hassl-844	131	3	)	)	PUNCT
hassl-844	131	4	who	who	PRON
hassl-844	131	5	conducted	conduct	VERB
hassl-844	131	6	a	a	DET
hassl-844	131	7	qualitative	qualitative	ADJ
hassl-844	131	8	content	content	NOUN
hassl-844	131	9	analysis	analysis	NOUN
hassl-844	131	10	study	study	NOUN
hassl-844	131	11	on	on	ADP
hassl-844	131	12	25	25	NUM
hassl-844	131	13	brazilian	brazilian	ADJ
hassl-844	131	14	firms	firm	NOUN
hassl-844	131	15	in	in	ADP
hassl-844	131	16	how	how	SCONJ
hassl-844	131	17	they	they	PRON
hassl-844	131	18	deal	deal	VERB
hassl-844	131	19	as	as	ADV
hassl-844	131	20	well	well	ADV
hassl-844	131	21	as	as	ADP
hassl-844	131	22	convey	convey	VERB
hassl-844	131	23	the	the	DET
hassl-844	131	24	information	information	NOUN
hassl-844	131	25	of	of	ADP
hassl-844	131	26	value	value	NOUN
hassl-844	131	27	creation	creation	NOUN
hassl-844	131	28	to	to	ADP
hassl-844	131	29	their	their	PRON
hassl-844	131	30	stakeholders	stakeholder	NOUN
hassl-844	131	31	by	by	ADP
hassl-844	131	32	way	way	NOUN
hassl-844	131	33	of	of	ADP
hassl-844	131	34	classifying	classify	VERB
hassl-844	131	35	the	the	DET
hassl-844	131	36	firms	firm	NOUN
hassl-844	131	37	into	into	ADP
hassl-844	131	38	narrow	narrow	ADJ
hassl-844	131	39	,	,	PUNCT
hassl-844	131	40	broad	broad	ADJ
hassl-844	131	41	,	,	PUNCT
hassl-844	131	42	or	or	CCONJ
hassl-844	131	43	transitioning	transition	VERB
hassl-844	131	44	from	from	ADP
hassl-844	131	45	narrow	narrow	ADJ
hassl-844	131	46	to	to	ADP
hassl-844	131	47	broad	broad	ADJ
hassl-844	131	48	type	type	NOUN
hassl-844	131	49	of	of	ADP
hassl-844	131	50	stakeholders‟	stakeholders‟	NOUN
hassl-844	131	51	value	value	NOUN
hassl-844	131	52	creation	creation	NOUN
hassl-844	131	53	model	model	NOUN
hassl-844	131	54	.	.	PUNCT
hassl-844	132	1	vidal	vidal	PROPN
hassl-844	132	2	et	et	PROPN
hassl-844	132	3	al	al	PROPN
hassl-844	132	4	.	.	PROPN
hassl-844	133	1	(	(	PUNCT
hassl-844	133	2	2015	2015	NUM
hassl-844	133	3	)	)	PUNCT
hassl-844	133	4	claim	claim	VERB
hassl-844	133	5	that	that	SCONJ
hassl-844	133	6	there	there	PRON
hassl-844	133	7	are	be	VERB
hassl-844	133	8	seven	seven	NUM
hassl-844	133	9	areas	area	NOUN
hassl-844	133	10	of	of	ADP
hassl-844	133	11	concentration	concentration	NOUN
hassl-844	133	12	discussed	discuss	VERB
hassl-844	133	13	in	in	ADP
hassl-844	133	14	creating	create	VERB
hassl-844	133	15	value	value	NOUN
hassl-844	133	16	for	for	ADP
hassl-844	133	17	stakeholders	stakeholder	NOUN
hassl-844	133	18	:	:	PUNCT
hassl-844	133	19	better	well	ADJ
hassl-844	133	20	stakeholder	stakeholder	NOUN
hassl-844	133	21	relationships	relationship	NOUN
hassl-844	133	22	,	,	PUNCT
hassl-844	133	23	better	well	ADJ
hassl-844	133	24	work	work	NOUN
hassl-844	133	25	environment	environment	NOUN
hassl-844	133	26	,	,	PUNCT
hassl-844	133	27	environmental	environmental	ADJ
hassl-844	133	28	preservation	preservation	NOUN
hassl-844	133	29	,	,	PUNCT
hassl-844	133	30	increased	increase	VERB
hassl-844	133	31	customer	customer	NOUN
hassl-844	133	32	base	base	NOUN
hassl-844	133	33	,	,	PUNCT
hassl-844	133	34	local	local	ADJ
hassl-844	133	35	development	development	NOUN
hassl-844	133	36	,	,	PUNCT
hassl-844	133	37	reputation	reputation	NOUN
hassl-844	133	38	,	,	PUNCT
hassl-844	133	39	and	and	CCONJ
hassl-844	133	40	stakeholder	stakeholder	NOUN
hassl-844	133	41	dialogue	dialogue	NOUN
hassl-844	133	42	.	.	PUNCT
hassl-844	134	1	therefore	therefore	ADV
hassl-844	134	2	,	,	PUNCT
hassl-844	134	3	it	it	PRON
hassl-844	134	4	is	be	AUX
hassl-844	134	5	suggested	suggest	VERB
hassl-844	134	6	to	to	PART
hassl-844	134	7	further	far	ADV
hassl-844	134	8	explain	explain	VERB
hassl-844	134	9	the	the	DET
hassl-844	134	10	impact	impact	NOUN
hassl-844	134	11	of	of	ADP
hassl-844	134	12	industry	industry	NOUN
hassl-844	134	13	or	or	CCONJ
hassl-844	134	14	sectors	sector	NOUN
hassl-844	134	15	towards	towards	ADP
hassl-844	134	16	firm‟s	firm‟s	NOUN
hassl-844	134	17	value	value	NOUN
hassl-844	134	18	creation	creation	NOUN
hassl-844	134	19	to	to	PART
hassl-844	134	20	determine	determine	VERB
hassl-844	134	21	the	the	DET
hassl-844	134	22	determinants	determinant	NOUN
hassl-844	134	23	,	,	PUNCT
hassl-844	134	24	benefits	benefit	NOUN
hassl-844	134	25	and	and	CCONJ
hassl-844	134	26	how	how	SCONJ
hassl-844	134	27	value	value	NOUN
hassl-844	134	28	created	create	VERB
hassl-844	134	29	in	in	ADP
hassl-844	134	30	a	a	DET
hassl-844	134	31	broad	broad	ADJ
hassl-844	134	32	and	and	CCONJ
hassl-844	134	33	a	a	DET
hassl-844	134	34	narrow	narrow	ADJ
hassl-844	134	35	value	value	NOUN
hassl-844	134	36	creation	creation	NOUN
hassl-844	134	37	orientation	orientation	NOUN
hassl-844	134	38	.	.	PUNCT
hassl-844	135	1	from	from	ADP
hassl-844	135	2	the	the	DET
hassl-844	135	3	above	above	ADJ
hassl-844	135	4	review	review	NOUN
hassl-844	135	5	,	,	PUNCT
hassl-844	135	6	it	it	PRON
hassl-844	135	7	is	be	AUX
hassl-844	135	8	found	find	VERB
hassl-844	135	9	that	that	SCONJ
hassl-844	135	10	the	the	DET
hassl-844	135	11	usefulness	usefulness	NOUN
hassl-844	135	12	of	of	ADP
hassl-844	135	13	ir	ir	PROPN
hassl-844	135	14	is	be	AUX
hassl-844	135	15	undeniable	undeniable	ADJ
hassl-844	135	16	and	and	CCONJ
hassl-844	135	17	the	the	DET
hassl-844	135	18	production	production	NOUN
hassl-844	135	19	of	of	ADP
hassl-844	135	20	ir	ir	PROPN
hassl-844	135	21	will	will	AUX
hassl-844	135	22	drive	drive	VERB
hassl-844	135	23	integrated	integrated	ADJ
hassl-844	135	24	thinking	thinking	NOUN
hassl-844	135	25	,	,	PUNCT
hassl-844	135	26	which	which	PRON
hassl-844	135	27	leads	lead	VERB
hassl-844	135	28	to	to	ADP
hassl-844	135	29	the	the	DET
hassl-844	135	30	value	value	NOUN
hassl-844	135	31	creation	creation	NOUN
hassl-844	135	32	.	.	PUNCT
hassl-844	136	1	however	however	ADV
hassl-844	136	2	,	,	PUNCT
hassl-844	136	3	due	due	ADP
hassl-844	136	4	to	to	ADP
hassl-844	136	5	the	the	DET
hassl-844	136	6	different	different	ADJ
hassl-844	136	7	environment	environment	NOUN
hassl-844	136	8	and	and	CCONJ
hassl-844	136	9	culture	culture	NOUN
hassl-844	136	10	in	in	ADP
hassl-844	136	11	humanities	humanity	NOUN
hassl-844	136	12	and	and	CCONJ
hassl-844	136	13	social	social	ADJ
hassl-844	136	14	sciences	science	NOUN
hassl-844	136	15	letters	letter	NOUN
hassl-844	136	16	,	,	PUNCT
hassl-844	136	17	2020	2020	NUM
hassl-844	136	18	,	,	PUNCT
hassl-844	136	19	8(1	8(1	NOUN
hassl-844	136	20	):	):	PUNCT
hassl-844	136	21	123	123	NUM
hassl-844	136	22	-	-	SYM
hassl-844	136	23	132	132	NUM
hassl-844	136	24	128	128	NUM
hassl-844	136	25	©	©	PROPN
hassl-844	136	26	2020	2020	NUM
hassl-844	136	27	conscientia	conscientia	PROPN
hassl-844	136	28	beam	beam	PROPN
hassl-844	136	29	.	.	PUNCT
hassl-844	137	1	all	all	DET
hassl-844	137	2	rights	right	NOUN
hassl-844	137	3	reserved	reserve	VERB
hassl-844	137	4	.	.	PUNCT
hassl-844	138	1	malaysia	malaysia	PROPN
hassl-844	138	2	,	,	PUNCT
hassl-844	138	3	it	it	PRON
hassl-844	138	4	is	be	AUX
hassl-844	138	5	worth	worth	ADJ
hassl-844	138	6	exploring	explore	VERB
hassl-844	138	7	the	the	DET
hassl-844	138	8	challenges	challenge	NOUN
hassl-844	138	9	and	and	CCONJ
hassl-844	138	10	the	the	DET
hassl-844	138	11	willingness	willingness	NOUN
hassl-844	138	12	and	and	CCONJ
hassl-844	138	13	implementation	implementation	NOUN
hassl-844	138	14	process	process	NOUN
hassl-844	138	15	of	of	ADP
hassl-844	138	16	ir	ir	PROPN
hassl-844	138	17	in	in	ADP
hassl-844	138	18	the	the	DET
hassl-844	138	19	perspective	perspective	NOUN
hassl-844	138	20	of	of	ADP
hassl-844	138	21	malaysia	malaysia	PROPN
hassl-844	138	22	.	.	PUNCT
hassl-844	139	1	2.4	2.4	NUM
hassl-844	139	2	.	.	PUNCT
hassl-844	139	3	challenges	challenge	VERB
hassl-844	139	4	the	the	DET
hassl-844	139	5	objectives	objective	NOUN
hassl-844	139	6	of	of	ADP
hassl-844	139	7	integrated	integrated	ADJ
hassl-844	139	8	reporting	reporting	NOUN
hassl-844	139	9	(	(	PUNCT
hassl-844	139	10	ir	ir	NOUN
hassl-844	139	11	)	)	PUNCT
hassl-844	139	12	are	be	AUX
hassl-844	139	13	to	to	PART
hassl-844	139	14	improve	improve	VERB
hassl-844	139	15	the	the	DET
hassl-844	139	16	quality	quality	NOUN
hassl-844	139	17	of	of	ADP
hassl-844	139	18	information	information	NOUN
hassl-844	139	19	available	available	ADJ
hassl-844	139	20	to	to	ADP
hassl-844	139	21	providers	provider	NOUN
hassl-844	139	22	of	of	ADP
hassl-844	139	23	financial	financial	ADJ
hassl-844	139	24	capital	capital	NOUN
hassl-844	139	25	,	,	PUNCT
hassl-844	139	26	promoting	promote	VERB
hassl-844	139	27	a	a	DET
hassl-844	139	28	more	more	ADV
hassl-844	139	29	cohesive	cohesive	ADJ
hassl-844	139	30	and	and	CCONJ
hassl-844	139	31	efficient	efficient	ADJ
hassl-844	139	32	approach	approach	NOUN
hassl-844	139	33	to	to	ADP
hassl-844	139	34	corporate	corporate	ADJ
hassl-844	139	35	reporting	reporting	NOUN
hassl-844	139	36	,	,	PUNCT
hassl-844	139	37	enhancing	enhance	VERB
hassl-844	139	38	accountability	accountability	NOUN
hassl-844	139	39	and	and	CCONJ
hassl-844	139	40	stewardship	stewardship	NOUN
hassl-844	139	41	for	for	ADP
hassl-844	139	42	the	the	DET
hassl-844	139	43	broad	broad	ADJ
hassl-844	139	44	base	base	NOUN
hassl-844	139	45	of	of	ADP
hassl-844	139	46	capitals	capital	NOUN
hassl-844	139	47	and	and	CCONJ
hassl-844	139	48	support	support	VERB
hassl-844	139	49	integrated	integrate	VERB
hassl-844	139	50	thinking	thinking	NOUN
hassl-844	139	51	,	,	PUNCT
hassl-844	139	52	decision	decision	NOUN
hassl-844	139	53	-	-	PUNCT
hassl-844	139	54	making	make	VERB
hassl-844	139	55	and	and	CCONJ
hassl-844	139	56	actions	action	NOUN
hassl-844	139	57	that	that	PRON
hassl-844	139	58	focus	focus	VERB
hassl-844	139	59	on	on	ADP
hassl-844	139	60	the	the	DET
hassl-844	139	61	creation	creation	NOUN
hassl-844	139	62	of	of	ADP
hassl-844	139	63	value	value	NOUN
hassl-844	139	64	over	over	ADP
hassl-844	139	65	the	the	DET
hassl-844	139	66	short	short	ADJ
hassl-844	139	67	,	,	PUNCT
hassl-844	139	68	medium	medium	ADJ
hassl-844	139	69	and	and	CCONJ
hassl-844	139	70	long	long	ADJ
hassl-844	139	71	term	term	NOUN
hassl-844	139	72	(	(	PUNCT
hassl-844	139	73	iirc	iirc	ADJ
hassl-844	139	74	,	,	PUNCT
hassl-844	139	75	2013a	2013a	NUM
hassl-844	139	76	)	)	PUNCT
hassl-844	139	77	.	.	PUNCT
hassl-844	140	1	integrated	integrate	VERB
hassl-844	140	2	reporting	reporting	NOUN
hassl-844	140	3	is	be	AUX
hassl-844	140	4	about	about	ADP
hassl-844	140	5	„	„	PUNCT
hassl-844	140	6	better	well	ADJ
hassl-844	140	7	reporting‟	reporting‟	NOUN
hassl-844	140	8	and	and	CCONJ
hassl-844	140	9	not	not	PART
hassl-844	140	10	„	„	PUNCT
hassl-844	140	11	more	more	ADJ
hassl-844	140	12	reporting‟.	reporting‟.	VERB
hassl-844	140	13	it	it	PRON
hassl-844	140	14	is	be	AUX
hassl-844	140	15	meant	mean	VERB
hassl-844	140	16	to	to	PART
hassl-844	140	17	be	be	AUX
hassl-844	140	18	a	a	DET
hassl-844	140	19	concise	concise	ADJ
hassl-844	140	20	report	report	NOUN
hassl-844	140	21	although	although	SCONJ
hassl-844	140	22	it	it	PRON
hassl-844	140	23	is	be	AUX
hassl-844	140	24	not	not	PART
hassl-844	140	25	a	a	DET
hassl-844	140	26	summary	summary	NOUN
hassl-844	140	27	information	information	NOUN
hassl-844	140	28	of	of	ADP
hassl-844	140	29	all	all	DET
hassl-844	140	30	factors	factor	NOUN
hassl-844	140	31	in	in	ADP
hassl-844	140	32	another	another	DET
hassl-844	140	33	medium	medium	NOUN
hassl-844	140	34	.	.	PUNCT
hassl-844	141	1	more	more	ADV
hassl-844	141	2	importantly	importantly	ADV
hassl-844	141	3	,	,	PUNCT
hassl-844	141	4	integrated	integrated	ADJ
hassl-844	141	5	reporting	reporting	NOUN
hassl-844	141	6	connects	connect	VERB
hassl-844	141	7	information	information	NOUN
hassl-844	141	8	explicitly	explicitly	ADV
hassl-844	141	9	on	on	ADP
hassl-844	141	10	how	how	SCONJ
hassl-844	141	11	value	value	NOUN
hassl-844	141	12	is	be	AUX
hassl-844	141	13	created	create	VERB
hassl-844	141	14	over	over	ADP
hassl-844	141	15	time	time	NOUN
hassl-844	141	16	(	(	PUNCT
hassl-844	141	17	iirc	iirc	ADJ
hassl-844	141	18	,	,	PUNCT
hassl-844	141	19	2013a	2013a	NUM
hassl-844	141	20	)	)	PUNCT
hassl-844	141	21	.	.	PUNCT
hassl-844	142	1	the	the	DET
hassl-844	142	2	concise	concise	ADJ
hassl-844	142	3	report	report	NOUN
hassl-844	142	4	that	that	PRON
hassl-844	142	5	integrates	integrate	VERB
hassl-844	142	6	many	many	ADJ
hassl-844	142	7	factors	factor	NOUN
hassl-844	142	8	is	be	AUX
hassl-844	142	9	already	already	ADV
hassl-844	142	10	a	a	DET
hassl-844	142	11	challenge	challenge	NOUN
hassl-844	142	12	to	to	ADP
hassl-844	142	13	preparers	preparer	NOUN
hassl-844	142	14	where	where	SCONJ
hassl-844	142	15	most	most	ADJ
hassl-844	142	16	studies	study	NOUN
hassl-844	142	17	are	be	AUX
hassl-844	142	18	normative	normative	ADJ
hassl-844	142	19	in	in	ADP
hassl-844	142	20	nature	nature	NOUN
hassl-844	142	21	,	,	PUNCT
hassl-844	142	22	outlining	outline	VERB
hassl-844	142	23	its	its	PRON
hassl-844	142	24	usefulness	usefulness	NOUN
hassl-844	142	25	where	where	SCONJ
hassl-844	142	26	it	it	PRON
hassl-844	142	27	is	be	AUX
hassl-844	142	28	hard	hard	ADJ
hassl-844	142	29	to	to	PART
hassl-844	142	30	translate	translate	VERB
hassl-844	142	31	them	they	PRON
hassl-844	142	32	in	in	ADP
hassl-844	142	33	practical	practical	ADJ
hassl-844	142	34	ways	way	NOUN
hassl-844	142	35	(	(	PUNCT
hassl-844	142	36	dumay	dumay	PROPN
hassl-844	142	37	,	,	PUNCT
hassl-844	142	38	bernardi	bernardi	PROPN
hassl-844	142	39	,	,	PUNCT
hassl-844	142	40	guthrie	guthrie	PROPN
hassl-844	142	41	,	,	PUNCT
hassl-844	142	42	&	&	CCONJ
hassl-844	142	43	demartini	demartini	PROPN
hassl-844	142	44	,	,	PUNCT
hassl-844	142	45	2016	2016	NUM
hassl-844	142	46	)	)	PUNCT
hassl-844	142	47	.	.	PUNCT
hassl-844	143	1	integrated	integrate	VERB
hassl-844	143	2	reporting	reporting	NOUN
hassl-844	143	3	is	be	AUX
hassl-844	143	4	a	a	DET
hassl-844	143	5	demonstration	demonstration	NOUN
hassl-844	143	6	of	of	ADP
hassl-844	143	7	integrated	integrated	ADJ
hassl-844	143	8	thinking	thinking	NOUN
hassl-844	143	9	where	where	SCONJ
hassl-844	143	10	it	it	PRON
hassl-844	143	11	is	be	AUX
hassl-844	143	12	a	a	DET
hassl-844	143	13	process	process	NOUN
hassl-844	143	14	in	in	ADP
hassl-844	143	15	which	which	PRON
hassl-844	143	16	companies	company	NOUN
hassl-844	143	17	report	report	VERB
hassl-844	143	18	more	more	ADJ
hassl-844	143	19	about	about	ADP
hassl-844	143	20	inputs	input	NOUN
hassl-844	143	21	beyond	beyond	ADP
hassl-844	143	22	just	just	ADV
hassl-844	143	23	the	the	DET
hassl-844	143	24	financials	financial	NOUN
hassl-844	143	25	and	and	CCONJ
hassl-844	143	26	outcomes	outcome	NOUN
hassl-844	143	27	rather	rather	ADV
hassl-844	143	28	than	than	ADP
hassl-844	143	29	just	just	ADV
hassl-844	143	30	outputs	output	NOUN
hassl-844	143	31	,	,	PUNCT
hassl-844	143	32	articulating	articulate	VERB
hassl-844	143	33	the	the	DET
hassl-844	143	34	true	true	ADJ
hassl-844	143	35	value	value	NOUN
hassl-844	143	36	their	their	PRON
hassl-844	143	37	business	business	NOUN
hassl-844	143	38	delivers	deliver	VERB
hassl-844	143	39	to	to	ADP
hassl-844	143	40	stakeholders	stakeholder	NOUN
hassl-844	143	41	.	.	PUNCT
hassl-844	144	1	it	it	PRON
hassl-844	144	2	will	will	AUX
hassl-844	144	3	help	help	VERB
hassl-844	144	4	organizations	organization	NOUN
hassl-844	144	5	to	to	PART
hassl-844	144	6	identify	identify	VERB
hassl-844	144	7	and	and	CCONJ
hassl-844	144	8	focus	focus	VERB
hassl-844	144	9	on	on	ADP
hassl-844	144	10	true	true	ADJ
hassl-844	144	11	value	value	NOUN
hassl-844	144	12	drivers	driver	NOUN
hassl-844	144	13	of	of	ADP
hassl-844	144	14	the	the	DET
hassl-844	144	15	business	business	NOUN
hassl-844	144	16	,	,	PUNCT
hassl-844	144	17	improve	improve	VERB
hassl-844	144	18	risk	risk	NOUN
hassl-844	144	19	awareness	awareness	NOUN
hassl-844	144	20	,	,	PUNCT
hassl-844	144	21	and	and	CCONJ
hassl-844	144	22	more	more	ADV
hassl-844	144	23	importantly	importantly	ADV
hassl-844	144	24	,	,	PUNCT
hassl-844	144	25	articulate	articulate	VERB
hassl-844	144	26	their	their	PRON
hassl-844	144	27	own	own	ADJ
hassl-844	144	28	story	story	NOUN
hassl-844	144	29	rather	rather	ADV
hassl-844	144	30	than	than	ADP
hassl-844	144	31	let	let	VERB
hassl-844	144	32	others	other	NOUN
hassl-844	144	33	define	define	VERB
hassl-844	144	34	the	the	DET
hassl-844	144	35	narration	narration	NOUN
hassl-844	144	36	.	.	PUNCT
hassl-844	145	1	the	the	DET
hassl-844	145	2	challenging	challenging	ADJ
hassl-844	145	3	part	part	NOUN
hassl-844	145	4	for	for	ADP
hassl-844	145	5	the	the	DET
hassl-844	145	6	preparers	preparer	NOUN
hassl-844	145	7	is	be	AUX
hassl-844	145	8	the	the	DET
hassl-844	145	9	lack	lack	NOUN
hassl-844	145	10	of	of	ADP
hassl-844	145	11	understanding	understanding	NOUN
hassl-844	145	12	on	on	ADP
hassl-844	145	13	the	the	DET
hassl-844	145	14	requirements	requirement	NOUN
hassl-844	145	15	and	and	CCONJ
hassl-844	145	16	expectations	expectation	NOUN
hassl-844	145	17	of	of	ADP
hassl-844	145	18	the	the	DET
hassl-844	145	19	stakeholders	stakeholder	NOUN
hassl-844	145	20	and	and	CCONJ
hassl-844	145	21	there	there	PRON
hassl-844	145	22	is	be	VERB
hassl-844	145	23	little	little	ADJ
hassl-844	145	24	guidance	guidance	NOUN
hassl-844	145	25	to	to	ADP
hassl-844	145	26	preparers	preparer	NOUN
hassl-844	145	27	of	of	ADP
hassl-844	145	28	integrated	integrate	VERB
hassl-844	145	29	reports	report	NOUN
hassl-844	145	30	on	on	ADP
hassl-844	145	31	how	how	SCONJ
hassl-844	145	32	to	to	PART
hassl-844	145	33	employ	employ	VERB
hassl-844	145	34	the	the	DET
hassl-844	145	35	six	six	NUM
hassl-844	145	36	types	type	NOUN
hassl-844	145	37	of	of	ADP
hassl-844	145	38	capital	capital	NOUN
hassl-844	145	39	into	into	ADP
hassl-844	145	40	the	the	DET
hassl-844	145	41	explanations	explanation	NOUN
hassl-844	145	42	that	that	PRON
hassl-844	145	43	meet	meet	VERB
hassl-844	145	44	the	the	DET
hassl-844	145	45	requirements	requirement	NOUN
hassl-844	145	46	of	of	ADP
hassl-844	145	47	stakeholders	stakeholder	NOUN
hassl-844	145	48	.	.	PUNCT
hassl-844	146	1	it	it	PRON
hassl-844	146	2	is	be	AUX
hassl-844	146	3	a	a	DET
hassl-844	146	4	challenging	challenging	ADJ
hassl-844	146	5	task	task	NOUN
hassl-844	146	6	to	to	PART
hassl-844	146	7	tie	tie	VERB
hassl-844	146	8	up	up	ADP
hassl-844	146	9	factors	factor	NOUN
hassl-844	146	10	,	,	PUNCT
hassl-844	146	11	financial	financial	ADJ
hassl-844	146	12	and	and	CCONJ
hassl-844	146	13	non	non	ADJ
hassl-844	146	14	-	-	ADJ
hassl-844	146	15	financial	financial	ADJ
hassl-844	146	16	data	datum	NOUN
hassl-844	146	17	into	into	ADP
hassl-844	146	18	business	business	NOUN
hassl-844	146	19	strategies	strategy	NOUN
hassl-844	146	20	and	and	CCONJ
hassl-844	146	21	how	how	SCONJ
hassl-844	146	22	an	an	DET
hassl-844	146	23	organization	organization	NOUN
hassl-844	146	24	creates	create	VERB
hassl-844	146	25	value	value	NOUN
hassl-844	146	26	in	in	ADP
hassl-844	146	27	a	a	DET
hassl-844	146	28	concise	concise	ADJ
hassl-844	146	29	report	report	NOUN
hassl-844	146	30	(	(	PUNCT
hassl-844	146	31	villiers	villier	NOUN
hassl-844	146	32	et	et	NOUN
hassl-844	146	33	al	al	PROPN
hassl-844	146	34	.	.	PROPN
hassl-844	146	35	,	,	PUNCT
hassl-844	146	36	2014	2014	NUM
hassl-844	146	37	)	)	PUNCT
hassl-844	146	38	.	.	PUNCT
hassl-844	147	1	indeed	indeed	ADV
hassl-844	147	2	,	,	PUNCT
hassl-844	147	3	it	it	PRON
hassl-844	147	4	is	be	AUX
hassl-844	147	5	uncertain	uncertain	ADJ
hassl-844	147	6	to	to	ADP
hassl-844	147	7	many	many	ADJ
hassl-844	147	8	parties	party	NOUN
hassl-844	147	9	on	on	ADP
hassl-844	147	10	how	how	SCONJ
hassl-844	147	11	to	to	PART
hassl-844	147	12	describe	describe	VERB
hassl-844	147	13	company‟s	company‟s	NOUN
hassl-844	147	14	activities	activity	NOUN
hassl-844	147	15	in	in	ADP
hassl-844	147	16	its	its	PRON
hassl-844	147	17	entirety	entirety	NOUN
hassl-844	147	18	to	to	ADP
hassl-844	147	19	the	the	DET
hassl-844	147	20	understanding	understanding	NOUN
hassl-844	147	21	of	of	ADP
hassl-844	147	22	investors	investor	NOUN
hassl-844	147	23	and	and	CCONJ
hassl-844	147	24	stakeholders	stakeholder	NOUN
hassl-844	147	25	which	which	PRON
hassl-844	147	26	will	will	AUX
hassl-844	147	27	help	help	VERB
hassl-844	147	28	improve	improve	VERB
hassl-844	147	29	the	the	DET
hassl-844	147	30	company	company	NOUN
hassl-844	147	31	in	in	ADP
hassl-844	147	32	the	the	DET
hassl-844	147	33	medium	medium	ADJ
hassl-844	147	34	and	and	CCONJ
hassl-844	147	35	long	long	ADJ
hassl-844	147	36	term	term	NOUN
hassl-844	147	37	.	.	PUNCT
hassl-844	148	1	further	far	ADV
hassl-844	148	2	,	,	PUNCT
hassl-844	148	3	ir	ir	PROPN
hassl-844	148	4	is	be	AUX
hassl-844	148	5	not	not	PART
hassl-844	148	6	yet	yet	ADV
hassl-844	148	7	mandatory	mandatory	ADJ
hassl-844	148	8	in	in	ADP
hassl-844	148	9	a	a	DET
hassl-844	148	10	country	country	NOUN
hassl-844	148	11	like	like	ADP
hassl-844	148	12	malaysia	malaysia	PROPN
hassl-844	148	13	,	,	PUNCT
hassl-844	148	14	thus	thus	ADV
hassl-844	148	15	corporations	corporation	NOUN
hassl-844	148	16	engage	engage	VERB
hassl-844	148	17	it	it	PRON
hassl-844	148	18	on	on	ADP
hassl-844	148	19	a	a	DET
hassl-844	148	20	voluntary	voluntary	ADJ
hassl-844	148	21	basis	basis	NOUN
hassl-844	148	22	.	.	PUNCT
hassl-844	149	1	besides	besides	SCONJ
hassl-844	149	2	,	,	PUNCT
hassl-844	149	3	the	the	DET
hassl-844	149	4	choice	choice	NOUN
hassl-844	149	5	for	for	ADP
hassl-844	149	6	corporations	corporation	NOUN
hassl-844	149	7	on	on	ADP
hassl-844	149	8	what	what	DET
hassl-844	149	9	information	information	NOUN
hassl-844	149	10	they	they	PRON
hassl-844	149	11	want	want	VERB
hassl-844	149	12	to	to	PART
hassl-844	149	13	disclose	disclose	VERB
hassl-844	149	14	leads	lead	NOUN
hassl-844	149	15	to	to	ADP
hassl-844	149	16	the	the	DET
hassl-844	149	17	potential	potential	NOUN
hassl-844	149	18	of	of	ADP
hassl-844	149	19	misuse	misuse	NOUN
hassl-844	149	20	of	of	ADP
hassl-844	149	21	platform	platform	NOUN
hassl-844	149	22	and	and	CCONJ
hassl-844	149	23	this	this	PRON
hassl-844	149	24	contributes	contribute	VERB
hassl-844	149	25	to	to	ADP
hassl-844	149	26	the	the	DET
hassl-844	149	27	delay	delay	NOUN
hassl-844	149	28	in	in	ADP
hassl-844	149	29	the	the	DET
hassl-844	149	30	understanding	understanding	NOUN
hassl-844	149	31	of	of	ADP
hassl-844	149	32	integrated	integrated	ADJ
hassl-844	149	33	reporting	reporting	NOUN
hassl-844	149	34	(	(	PUNCT
hassl-844	149	35	al	al	PROPN
hassl-844	149	36	-	-	PUNCT
hassl-844	149	37	htaybat	htaybat	PROPN
hassl-844	149	38	&	&	CCONJ
hassl-844	149	39	albertialhtaybat	albertialhtaybat	NOUN
hassl-844	149	40	,	,	PUNCT
hassl-844	149	41	2018	2018	NUM
hassl-844	149	42	)	)	PUNCT
hassl-844	149	43	.	.	PUNCT
hassl-844	150	1	another	another	DET
hassl-844	150	2	challenge	challenge	NOUN
hassl-844	150	3	to	to	ADP
hassl-844	150	4	the	the	DET
hassl-844	150	5	preparers	preparer	NOUN
hassl-844	150	6	is	be	AUX
hassl-844	150	7	the	the	DET
hassl-844	150	8	need	need	NOUN
hassl-844	150	9	for	for	ADP
hassl-844	150	10	a	a	DET
hassl-844	150	11	robust	robust	ADJ
hassl-844	150	12	system	system	NOUN
hassl-844	150	13	and	and	CCONJ
hassl-844	150	14	technology	technology	NOUN
hassl-844	150	15	to	to	PART
hassl-844	150	16	support	support	VERB
hassl-844	150	17	the	the	DET
hassl-844	150	18	integrated	integrate	VERB
hassl-844	150	19	thinking	thinking	NOUN
hassl-844	150	20	approach	approach	NOUN
hassl-844	150	21	in	in	ADP
hassl-844	150	22	all	all	DET
hassl-844	150	23	layers	layer	NOUN
hassl-844	150	24	of	of	ADP
hassl-844	150	25	organizations	organization	NOUN
hassl-844	150	26	to	to	PART
hassl-844	150	27	feed	feed	VERB
hassl-844	150	28	the	the	DET
hassl-844	150	29	information	information	NOUN
hassl-844	150	30	for	for	ADP
hassl-844	150	31	integrated	integrated	ADJ
hassl-844	150	32	reporting	reporting	NOUN
hassl-844	150	33	.	.	PUNCT
hassl-844	151	1	these	these	DET
hassl-844	151	2	forward	forward	ADV
hassl-844	151	3	-	-	PUNCT
hassl-844	151	4	thinking	thinking	NOUN
hassl-844	151	5	and	and	CCONJ
hassl-844	151	6	prospective	prospective	ADJ
hassl-844	151	7	financial	financial	ADJ
hassl-844	151	8	and	and	CCONJ
hassl-844	151	9	non	non	ADJ
hassl-844	151	10	-	-	ADJ
hassl-844	151	11	financial	financial	ADJ
hassl-844	151	12	planning	planning	NOUN
hassl-844	151	13	have	have	VERB
hassl-844	151	14	to	to	PART
hassl-844	151	15	be	be	AUX
hassl-844	151	16	supported	support	VERB
hassl-844	151	17	and	and	CCONJ
hassl-844	151	18	greatly	greatly	ADV
hassl-844	151	19	enhanced	enhance	VERB
hassl-844	151	20	through	through	ADP
hassl-844	151	21	modern	modern	ADJ
hassl-844	151	22	technologies	technology	NOUN
hassl-844	151	23	and	and	CCONJ
hassl-844	151	24	new	new	ADJ
hassl-844	151	25	media	medium	NOUN
hassl-844	151	26	,	,	PUNCT
hassl-844	151	27	such	such	ADJ
hassl-844	151	28	as	as	ADP
hassl-844	151	29	the	the	DET
hassl-844	151	30	use	use	NOUN
hassl-844	151	31	of	of	ADP
hassl-844	151	32	big	big	ADJ
hassl-844	151	33	data	datum	NOUN
hassl-844	151	34	analytics	analytic	NOUN
hassl-844	151	35	and	and	CCONJ
hassl-844	151	36	social	social	ADJ
hassl-844	151	37	media	medium	NOUN
hassl-844	151	38	applications	application	NOUN
hassl-844	151	39	(	(	PUNCT
hassl-844	151	40	lodhia	lodhia	NOUN
hassl-844	151	41	&	&	CCONJ
hassl-844	151	42	stone	stone	NOUN
hassl-844	151	43	,	,	PUNCT
hassl-844	151	44	2017	2017	NUM
hassl-844	151	45	)	)	PUNCT
hassl-844	151	46	.	.	PUNCT
hassl-844	152	1	further	far	ADV
hassl-844	152	2	,	,	PUNCT
hassl-844	152	3	the	the	DET
hassl-844	152	4	concise	concise	ADJ
hassl-844	152	5	report	report	NOUN
hassl-844	152	6	of	of	ADP
hassl-844	152	7	integrated	integrated	ADJ
hassl-844	152	8	reporting	reporting	NOUN
hassl-844	152	9	has	have	VERB
hassl-844	152	10	to	to	PART
hassl-844	152	11	be	be	AUX
hassl-844	152	12	available	available	ADJ
hassl-844	152	13	in	in	ADP
hassl-844	152	14	electronic	electronic	ADJ
hassl-844	152	15	form	form	NOUN
hassl-844	152	16	,	,	PUNCT
hassl-844	152	17	which	which	PRON
hassl-844	152	18	is	be	AUX
hassl-844	152	19	easily	easily	ADV
hassl-844	152	20	accessible	accessible	ADJ
hassl-844	152	21	by	by	ADP
hassl-844	152	22	the	the	DET
hassl-844	152	23	users	user	NOUN
hassl-844	152	24	(	(	PUNCT
hassl-844	152	25	villiers	villier	NOUN
hassl-844	152	26	et	et	NOUN
hassl-844	152	27	al	al	PROPN
hassl-844	152	28	.	.	PROPN
hassl-844	152	29	,	,	PUNCT
hassl-844	152	30	2014	2014	NUM
hassl-844	152	31	)	)	PUNCT
hassl-844	152	32	.	.	PUNCT
hassl-844	153	1	many	many	ADJ
hassl-844	153	2	parties	party	NOUN
hassl-844	153	3	believe	believe	VERB
hassl-844	153	4	that	that	SCONJ
hassl-844	153	5	integrated	integrated	ADJ
hassl-844	153	6	reporting	reporting	NOUN
hassl-844	153	7	is	be	AUX
hassl-844	153	8	a	a	DET
hassl-844	153	9	catalyst	catalyst	NOUN
hassl-844	153	10	for	for	ADP
hassl-844	153	11	the	the	DET
hassl-844	153	12	enhancement	enhancement	NOUN
hassl-844	153	13	in	in	ADP
hassl-844	153	14	corporate	corporate	ADJ
hassl-844	153	15	reporting	reporting	NOUN
hassl-844	153	16	,	,	PUNCT
hassl-844	153	17	yet	yet	ADV
hassl-844	153	18	to	to	PART
hassl-844	153	19	know	know	VERB
hassl-844	153	20	whether	whether	SCONJ
hassl-844	153	21	integrated	integrated	ADJ
hassl-844	153	22	reporting	reporting	NOUN
hassl-844	153	23	is	be	AUX
hassl-844	153	24	indeed	indeed	ADV
hassl-844	153	25	driving	drive	VERB
hassl-844	153	26	organizational	organizational	ADJ
hassl-844	153	27	change	change	NOUN
hassl-844	153	28	.	.	PUNCT
hassl-844	154	1	3	3	X
hassl-844	154	2	.	.	X
hassl-844	154	3	findings	finding	NOUN
hassl-844	154	4	of	of	ADP
hassl-844	154	5	awareness	awareness	NOUN
hassl-844	154	6	of	of	ADP
hassl-844	154	7	integrated	integrated	ADJ
hassl-844	154	8	reporting	reporting	NOUN
hassl-844	154	9	in	in	ADP
hassl-844	154	10	malaysia	malaysia	PROPN
hassl-844	154	11	the	the	DET
hassl-844	154	12	research	research	NOUN
hassl-844	154	13	has	have	AUX
hassl-844	154	14	been	be	AUX
hassl-844	154	15	performed	perform	VERB
hassl-844	154	16	in	in	ADP
hassl-844	154	17	the	the	DET
hassl-844	154	18	form	form	NOUN
hassl-844	154	19	of	of	ADP
hassl-844	154	20	anonymous	anonymous	ADJ
hassl-844	154	21	surveys	survey	NOUN
hassl-844	154	22	conducted	conduct	VERB
hassl-844	154	23	through	through	ADP
hassl-844	154	24	online	online	ADJ
hassl-844	154	25	survey	survey	NOUN
hassl-844	154	26	and	and	CCONJ
hassl-844	154	27	personally	personally	ADV
hassl-844	154	28	distributed	distribute	VERB
hassl-844	154	29	questionnaires	questionnaire	NOUN
hassl-844	154	30	.	.	PUNCT
hassl-844	155	1	the	the	DET
hassl-844	155	2	population	population	NOUN
hassl-844	155	3	of	of	ADP
hassl-844	155	4	this	this	DET
hassl-844	155	5	research	research	NOUN
hassl-844	155	6	focuses	focus	VERB
hassl-844	155	7	on	on	ADP
hassl-844	155	8	malaysians	malaysians	PROPN
hassl-844	155	9	from	from	ADP
hassl-844	155	10	various	various	ADJ
hassl-844	155	11	types	type	NOUN
hassl-844	155	12	of	of	ADP
hassl-844	155	13	industries	industry	NOUN
hassl-844	155	14	and	and	CCONJ
hassl-844	155	15	positions	position	NOUN
hassl-844	155	16	in	in	ADP
hassl-844	155	17	the	the	DET
hassl-844	155	18	organizations	organization	NOUN
hassl-844	155	19	.	.	PUNCT
hassl-844	156	1	answers	answer	NOUN
hassl-844	156	2	to	to	ADP
hassl-844	156	3	the	the	DET
hassl-844	156	4	questions	question	NOUN
hassl-844	156	5	asked	ask	VERB
hassl-844	156	6	were	be	AUX
hassl-844	156	7	collected	collect	VERB
hassl-844	156	8	using	use	VERB
hassl-844	156	9	a	a	DET
hassl-844	156	10	five	five	NUM
hassl-844	156	11	dimension	dimension	NOUN
hassl-844	156	12	likert‟s	likert‟s	CCONJ
hassl-844	156	13	scale	scale	NOUN
hassl-844	156	14	,	,	PUNCT
hassl-844	156	15	which	which	PRON
hassl-844	156	16	was	be	AUX
hassl-844	156	17	used	use	VERB
hassl-844	156	18	to	to	PART
hassl-844	156	19	measure	measure	VERB
hassl-844	156	20	the	the	DET
hassl-844	156	21	opinions	opinion	NOUN
hassl-844	156	22	of	of	ADP
hassl-844	156	23	respondents	respondent	NOUN
hassl-844	156	24	on	on	ADP
hassl-844	156	25	specific	specific	ADJ
hassl-844	156	26	allegations	allegation	NOUN
hassl-844	156	27	.	.	PUNCT
hassl-844	157	1	in	in	ADP
hassl-844	157	2	this	this	DET
hassl-844	157	3	study	study	NOUN
hassl-844	157	4	,	,	PUNCT
hassl-844	157	5	the	the	DET
hassl-844	157	6	5	5	NUM
hassl-844	157	7	likert	likert	ADJ
hassl-844	157	8	scale	scale	NOUN
hassl-844	157	9	was	be	AUX
hassl-844	157	10	used	use	VERB
hassl-844	157	11	,	,	PUNCT
hassl-844	157	12	where	where	SCONJ
hassl-844	157	13	1	1	X
hassl-844	157	14	=	=	PRON
hassl-844	157	15	strongly	strongly	ADV
hassl-844	157	16	agree	agree	VERB
hassl-844	157	17	;	;	PUNCT
hassl-844	157	18	5	5	NUM
hassl-844	157	19	=	=	PRON
hassl-844	157	20	strongly	strongly	ADV
hassl-844	157	21	disagree	disagree	VERB
hassl-844	157	22	)	)	PUNCT
hassl-844	157	23	.	.	PUNCT
hassl-844	158	1	the	the	DET
hassl-844	158	2	awareness	awareness	NOUN
hassl-844	158	3	level	level	NOUN
hassl-844	158	4	through	through	ADP
hassl-844	158	5	respondents‟	respondents‟	ADJ
hassl-844	158	6	willingness	willingness	NOUN
hassl-844	158	7	to	to	PART
hassl-844	158	8	change	change	VERB
hassl-844	158	9	and	and	CCONJ
hassl-844	158	10	adopt	adopt	VERB
hassl-844	158	11	integrated	integrated	ADJ
hassl-844	158	12	reporting	reporting	NOUN
hassl-844	158	13	is	be	AUX
hassl-844	158	14	also	also	ADV
hassl-844	158	15	identified	identify	VERB
hassl-844	158	16	.	.	PUNCT
hassl-844	159	1	the	the	DET
hassl-844	159	2	questionnaire	questionnaire	NOUN
hassl-844	159	3	is	be	AUX
hassl-844	159	4	divided	divide	VERB
hassl-844	159	5	into	into	ADP
hassl-844	159	6	two	two	NUM
hassl-844	159	7	parts	part	NOUN
hassl-844	159	8	which	which	PRON
hassl-844	159	9	are	be	AUX
hassl-844	159	10	part	part	NOUN
hassl-844	159	11	a	a	PRON
hassl-844	159	12	and	and	CCONJ
hassl-844	159	13	part	part	NOUN
hassl-844	159	14	b.	b.	PROPN
hassl-844	159	15	part	part	NOUN
hassl-844	159	16	a	a	PRON
hassl-844	159	17	contains	contain	VERB
hassl-844	159	18	questions	question	NOUN
hassl-844	159	19	that	that	PRON
hassl-844	159	20	address	address	VERB
hassl-844	159	21	the	the	DET
hassl-844	159	22	demographics	demographic	NOUN
hassl-844	159	23	of	of	ADP
hassl-844	159	24	the	the	DET
hassl-844	159	25	respondents	respondent	NOUN
hassl-844	159	26	.	.	PUNCT
hassl-844	160	1	the	the	DET
hassl-844	160	2	stakeholders‟	stakeholders‟	PROPN
hassl-844	160	3	categories	category	NOUN
hassl-844	160	4	are	be	AUX
hassl-844	160	5	reported	report	VERB
hassl-844	160	6	here	here	ADV
hassl-844	160	7	.	.	PUNCT
hassl-844	161	1	part	part	NOUN
hassl-844	161	2	b	b	PROPN
hassl-844	161	3	contains	contain	VERB
hassl-844	161	4	questions	question	NOUN
hassl-844	161	5	that	that	PRON
hassl-844	161	6	relate	relate	VERB
hassl-844	161	7	to	to	ADP
hassl-844	161	8	the	the	DET
hassl-844	161	9	awareness	awareness	NOUN
hassl-844	161	10	of	of	ADP
hassl-844	161	11	integrated	integrate	VERB
hassl-844	161	12	humanities	humanity	NOUN
hassl-844	161	13	and	and	CCONJ
hassl-844	161	14	social	social	ADJ
hassl-844	161	15	sciences	science	NOUN
hassl-844	161	16	letters	letter	NOUN
hassl-844	161	17	,	,	PUNCT
hassl-844	161	18	2020	2020	NUM
hassl-844	161	19	,	,	PUNCT
hassl-844	161	20	8(1	8(1	NOUN
hassl-844	161	21	):	):	PUNCT
hassl-844	161	22	123	123	NUM
hassl-844	161	23	-	-	SYM
hassl-844	161	24	132	132	NUM
hassl-844	161	25	129	129	NUM
hassl-844	161	26	©	©	PROPN
hassl-844	161	27	2020	2020	NUM
hassl-844	161	28	conscientia	conscientia	PROPN
hassl-844	161	29	beam	beam	PROPN
hassl-844	161	30	.	.	PUNCT
hassl-844	162	1	all	all	DET
hassl-844	162	2	rights	right	NOUN
hassl-844	162	3	reserved	reserve	VERB
hassl-844	162	4	.	.	PUNCT
hassl-844	163	1	reporting	report	VERB
hassl-844	163	2	.	.	PUNCT
hassl-844	164	1	question	question	NOUN
hassl-844	164	2	1	1	NUM
hassl-844	164	3	to	to	PART
hassl-844	164	4	question	question	VERB
hassl-844	164	5	3	3	NUM
hassl-844	164	6	in	in	ADP
hassl-844	164	7	part	part	NOUN
hassl-844	164	8	b	b	NOUN
hassl-844	164	9	is	be	AUX
hassl-844	164	10	to	to	PART
hassl-844	164	11	answer	answer	VERB
hassl-844	164	12	research	research	NOUN
hassl-844	164	13	question	question	NOUN
hassl-844	164	14	1	1	NUM
hassl-844	164	15	,	,	PUNCT
hassl-844	164	16	question	question	NOUN
hassl-844	164	17	4	4	NUM
hassl-844	164	18	in	in	ADP
hassl-844	164	19	part	part	NOUN
hassl-844	164	20	b	b	NOUN
hassl-844	164	21	is	be	AUX
hassl-844	164	22	to	to	PART
hassl-844	164	23	answer	answer	VERB
hassl-844	164	24	research	research	NOUN
hassl-844	164	25	question	question	NOUN
hassl-844	164	26	2	2	NUM
hassl-844	164	27	and	and	CCONJ
hassl-844	164	28	question	question	NOUN
hassl-844	164	29	5	5	NUM
hassl-844	164	30	to	to	PART
hassl-844	164	31	question	question	VERB
hassl-844	164	32	8	8	NUM
hassl-844	164	33	is	be	AUX
hassl-844	164	34	to	to	PART
hassl-844	164	35	answer	answer	VERB
hassl-844	164	36	research	research	NOUN
hassl-844	164	37	question	question	NOUN
hassl-844	164	38	3	3	NUM
hassl-844	164	39	.	.	NOUN
hassl-844	164	40	three	three	NUM
hassl-844	164	41	research	research	NOUN
hassl-844	164	42	questions	question	NOUN
hassl-844	164	43	are	be	AUX
hassl-844	164	44	stated	state	VERB
hassl-844	164	45	in	in	ADP
hassl-844	164	46	the	the	DET
hassl-844	164	47	survey	survey	NOUN
hassl-844	164	48	,	,	PUNCT
hassl-844	164	49	which	which	PRON
hassl-844	164	50	are	be	AUX
hassl-844	164	51	:	:	PUNCT
hassl-844	164	52	1	1	X
hassl-844	164	53	.	.	X
hassl-844	164	54	are	be	AUX
hassl-844	164	55	accountants	accountant	NOUN
hassl-844	164	56	aware	aware	ADJ
hassl-844	164	57	of	of	ADP
hassl-844	164	58	the	the	DET
hassl-844	164	59	development	development	NOUN
hassl-844	164	60	of	of	ADP
hassl-844	164	61	integrated	integrated	ADJ
hassl-844	164	62	reporting	reporting	NOUN
hassl-844	164	63	?	?	PUNCT
hassl-844	165	1	2	2	X
hassl-844	165	2	.	.	X
hassl-844	165	3	will	will	AUX
hassl-844	165	4	mandatory	mandatory	ADJ
hassl-844	165	5	enforcement	enforcement	NOUN
hassl-844	165	6	drive	drive	VERB
hassl-844	165	7	integrated	integrate	VERB
hassl-844	165	8	reporting	reporting	NOUN
hassl-844	165	9	in	in	ADP
hassl-844	165	10	malaysia	malaysia	PROPN
hassl-844	165	11	?	?	PUNCT
hassl-844	166	1	3	3	X
hassl-844	166	2	.	.	X
hassl-844	166	3	do	do	AUX
hassl-844	166	4	you	you	PRON
hassl-844	166	5	think	think	VERB
hassl-844	166	6	integrated	integrated	ADJ
hassl-844	166	7	reporting	reporting	NOUN
hassl-844	166	8	provides	provide	VERB
hassl-844	166	9	value	value	NOUN
hassl-844	166	10	creation	creation	NOUN
hassl-844	166	11	to	to	ADP
hassl-844	166	12	the	the	DET
hassl-844	166	13	stakeholders	stakeholder	NOUN
hassl-844	166	14	?	?	PUNCT
hassl-844	167	1	table-2	table-2	NUM
hassl-844	167	2	.	.	PUNCT
hassl-844	168	1	categories	category	NOUN
hassl-844	168	2	of	of	ADP
hassl-844	168	3	respondents	respondent	NOUN
hassl-844	168	4	.	.	PUNCT
hassl-844	169	1	respondents	respondent	NOUN
hassl-844	169	2	frequency	frequency	PROPN
hassl-844	169	3	percent	percent	NOUN
hassl-844	169	4	valid	valid	ADJ
hassl-844	169	5	percent	percent	NOUN
hassl-844	169	6	cumulative	cumulative	ADJ
hassl-844	169	7	percent	percent	NOUN
hassl-844	169	8	corporate	corporate	ADJ
hassl-844	169	9	report	report	NOUN
hassl-844	169	10	preparers	preparer	NOUN
hassl-844	169	11	1	1	NUM
hassl-844	169	12	(	(	PUNCT
hassl-844	169	13	audit	audit	NOUN
hassl-844	169	14	committee	committee	NOUN
hassl-844	169	15	,	,	PUNCT
hassl-844	169	16	independent	independent	ADJ
hassl-844	169	17	directors	director	NOUN
hassl-844	169	18	,	,	PUNCT
hassl-844	169	19	board	board	NOUN
hassl-844	169	20	members	member	NOUN
hassl-844	169	21	)	)	PUNCT
hassl-844	169	22	2	2	NUM
hassl-844	169	23	4.1	4.1	NUM
hassl-844	169	24	4.1	4.1	NUM
hassl-844	169	25	4.1	4.1	NUM
hassl-844	169	26	corporate	corporate	ADJ
hassl-844	169	27	report	report	NOUN
hassl-844	169	28	preparers	preparer	NOUN
hassl-844	169	29	ii	ii	PROPN
hassl-844	169	30	(	(	PUNCT
hassl-844	169	31	ceo	ceo	NOUN
hassl-844	169	32	)	)	PUNCT
hassl-844	169	33	3	3	NUM
hassl-844	169	34	6.1	6.1	NUM
hassl-844	169	35	6.1	6.1	NUM
hassl-844	169	36	10.2	10.2	NUM
hassl-844	169	37	corporate	corporate	ADJ
hassl-844	169	38	report	report	NOUN
hassl-844	169	39	preparers	preparer	NOUN
hassl-844	169	40	iii	iii	X
hassl-844	169	41	(	(	PUNCT
hassl-844	169	42	finance	finance	NOUN
hassl-844	169	43	cfo	cfo	PROPN
hassl-844	169	44	,	,	PUNCT
hassl-844	169	45	financial	financial	ADJ
hassl-844	169	46	controller	controller	NOUN
hassl-844	169	47	,	,	PUNCT
hassl-844	169	48	accountant	accountant	NOUN
hassl-844	169	49	)	)	PUNCT
hassl-844	169	50	21	21	NUM
hassl-844	169	51	42.9	42.9	NUM
hassl-844	169	52	42.9	42.9	NUM
hassl-844	169	53	53.1	53.1	NUM
hassl-844	169	54	auditors	auditor	NOUN
hassl-844	169	55	15	15	NUM
hassl-844	169	56	30.6	30.6	NUM
hassl-844	169	57	30.6	30.6	NUM
hassl-844	169	58	83.7	83.7	NUM
hassl-844	169	59	shareholders	shareholder	NOUN
hassl-844	169	60	&	&	CCONJ
hassl-844	169	61	analysts	analyst	NOUN
hassl-844	169	62	1	1	NUM
hassl-844	169	63	2.0	2.0	NUM
hassl-844	169	64	2.0	2.0	NUM
hassl-844	169	65	85.7	85.7	NUM
hassl-844	169	66	regulators	regulator	NOUN
hassl-844	169	67	5	5	NUM
hassl-844	169	68	10.2	10.2	NUM
hassl-844	169	69	10.2	10.2	NUM
hassl-844	169	70	95.9	95.9	NUM
hassl-844	169	71	others	other	NOUN
hassl-844	169	72	2	2	NUM
hassl-844	169	73	4.1	4.1	NUM
hassl-844	169	74	4.1	4.1	NUM
hassl-844	169	75	100.0	100.0	NUM
hassl-844	169	76	total	total	NOUN
hassl-844	169	77	49	49	NUM
hassl-844	169	78	100.0	100.0	NUM
hassl-844	169	79	100.0	100.0	NUM
hassl-844	169	80	table-3	table-3	NUM
hassl-844	169	81	.	.	PUNCT
hassl-844	170	1	questionnaires	questionnaire	NOUN
hassl-844	170	2	.	.	PUNCT
hassl-844	171	1	no	no	DET
hassl-844	171	2	statements	statement	NOUN
hassl-844	171	3	n	n	PRON
hassl-844	171	4	minimum	minimum	ADJ
hassl-844	171	5	maximum	maximum	ADJ
hassl-844	171	6	mean	mean	NOUN
hassl-844	171	7	standard	standard	ADJ
hassl-844	171	8	deviation	deviation	NOUN
hassl-844	171	9	1	1	NUM
hassl-844	171	10	.	.	PUNCT
hassl-844	171	11	how	how	SCONJ
hassl-844	171	12	much	much	ADJ
hassl-844	171	13	do	do	AUX
hassl-844	171	14	you	you	PRON
hassl-844	171	15	know	know	VERB
hassl-844	171	16	about	about	ADP
hassl-844	171	17	integrated	integrated	ADJ
hassl-844	171	18	reporting	reporting	NOUN
hassl-844	171	19	(	(	PUNCT
hassl-844	171	20	ir	ir	NOUN
hassl-844	171	21	)	)	PUNCT
hassl-844	171	22	?	?	PUNCT
hassl-844	172	1	49	49	NUM
hassl-844	172	2	1	1	NUM
hassl-844	172	3	5	5	NUM
hassl-844	172	4	2.59	2.59	NUM
hassl-844	172	5	1.135	1.135	NUM
hassl-844	172	6	2	2	NUM
hassl-844	172	7	.	.	PUNCT
hassl-844	173	1	i	i	PRON
hassl-844	173	2	agree	agree	VERB
hassl-844	173	3	that	that	SCONJ
hassl-844	173	4	the	the	DET
hassl-844	173	5	board	board	NOUN
hassl-844	173	6	conducts	conduct	VERB
hassl-844	173	7	research	research	NOUN
hassl-844	173	8	on	on	ADP
hassl-844	173	9	the	the	DET
hassl-844	173	10	benefits	benefit	NOUN
hassl-844	173	11	and	and	CCONJ
hassl-844	173	12	costs	cost	NOUN
hassl-844	173	13	of	of	ADP
hassl-844	173	14	integrated	integrated	ADJ
hassl-844	173	15	reporting	reporting	NOUN
hassl-844	173	16	.	.	PUNCT
hassl-844	174	1	49	49	NUM
hassl-844	174	2	1	1	NUM
hassl-844	174	3	4	4	NUM
hassl-844	174	4	2.00	2.00	NUM
hassl-844	174	5	.816	.816	NUM
hassl-844	174	6	3	3	NUM
hassl-844	174	7	.	.	PUNCT
hassl-844	175	1	i	i	PRON
hassl-844	175	2	agree	agree	VERB
hassl-844	175	3	that	that	SCONJ
hassl-844	175	4	the	the	DET
hassl-844	175	5	board	board	NOUN
hassl-844	175	6	will	will	AUX
hassl-844	175	7	send	send	VERB
hassl-844	175	8	staff	staff	NOUN
hassl-844	175	9	for	for	ADP
hassl-844	175	10	training	training	NOUN
hassl-844	175	11	seminars	seminar	NOUN
hassl-844	175	12	and	and	CCONJ
hassl-844	175	13	workshops	workshop	NOUN
hassl-844	175	14	on	on	ADP
hassl-844	175	15	preparing	prepare	VERB
hassl-844	175	16	integrated	integrated	ADJ
hassl-844	175	17	reporting	reporting	NOUN
hassl-844	175	18	.	.	PUNCT
hassl-844	176	1	49	49	NUM
hassl-844	176	2	1	1	NUM
hassl-844	176	3	4	4	NUM
hassl-844	176	4	1.92	1.92	NUM
hassl-844	176	5	.932	.932	NUM
hassl-844	176	6	4	4	NUM
hassl-844	176	7	.	.	PUNCT
hassl-844	177	1	currently	currently	ADV
hassl-844	177	2	,	,	PUNCT
hassl-844	177	3	the	the	DET
hassl-844	177	4	integrated	integrated	ADJ
hassl-844	177	5	reporting	reporting	NOUN
hassl-844	177	6	is	be	AUX
hassl-844	177	7	on	on	ADP
hassl-844	177	8	voluntary	voluntary	ADJ
hassl-844	177	9	basis	basis	NOUN
hassl-844	177	10	in	in	ADP
hassl-844	177	11	malaysia	malaysia	PROPN
hassl-844	177	12	.	.	PUNCT
hassl-844	178	1	do	do	AUX
hassl-844	178	2	you	you	PRON
hassl-844	178	3	agree	agree	VERB
hassl-844	178	4	that	that	SCONJ
hassl-844	178	5	the	the	DET
hassl-844	178	6	government	government	NOUN
hassl-844	178	7	must	must	AUX
hassl-844	178	8	enforce	enforce	VERB
hassl-844	178	9	ir	ir	PROPN
hassl-844	178	10	on	on	ADP
hassl-844	178	11	all	all	DET
hassl-844	178	12	companies	company	NOUN
hassl-844	178	13	?	?	PUNCT
hassl-844	179	1	49	49	NUM
hassl-844	179	2	1	1	NUM
hassl-844	179	3	4	4	NUM
hassl-844	179	4	1.92	1.92	NUM
hassl-844	179	5	.86	.86	NUM
hassl-844	179	6	2	2	NUM
hassl-844	179	7	5	5	NUM
hassl-844	179	8	.	.	PUNCT
hassl-844	180	1	do	do	AUX
hassl-844	180	2	you	you	PRON
hassl-844	180	3	agree	agree	VERB
hassl-844	180	4	that	that	SCONJ
hassl-844	180	5	changes	change	NOUN
hassl-844	180	6	in	in	ADP
hassl-844	180	7	the	the	DET
hassl-844	180	8	new	new	ADJ
hassl-844	180	9	reporting	reporting	NOUN
hassl-844	180	10	of	of	ADP
hassl-844	180	11	ir	ir	PROPN
hassl-844	180	12	may	may	AUX
hassl-844	180	13	help	help	VERB
hassl-844	180	14	improve	improve	VERB
hassl-844	180	15	the	the	DET
hassl-844	180	16	quality	quality	NOUN
hassl-844	180	17	of	of	ADP
hassl-844	180	18	current	current	ADJ
hassl-844	180	19	reporting	reporting	NOUN
hassl-844	180	20	?	?	PUNCT
hassl-844	181	1	49	49	NUM
hassl-844	181	2	1	1	NUM
hassl-844	181	3	4	4	NUM
hassl-844	181	4	1.90	1.90	NUM
hassl-844	181	5	.714	.714	NUM
hassl-844	181	6	6	6	NUM
hassl-844	181	7	.	.	PUNCT
hassl-844	182	1	do	do	AUX
hassl-844	182	2	you	you	PRON
hassl-844	182	3	agree	agree	VERB
hassl-844	182	4	that	that	SCONJ
hassl-844	182	5	the	the	DET
hassl-844	182	6	business	business	NOUN
hassl-844	182	7	model	model	NOUN
hassl-844	182	8	in	in	ADP
hassl-844	182	9	integrated	integrate	VERB
hassl-844	182	10	reporting	reporting	NOUN
hassl-844	182	11	provides	provide	VERB
hassl-844	182	12	values	value	NOUN
hassl-844	182	13	to	to	ADP
hassl-844	182	14	stakeholders	stakeholder	NOUN
hassl-844	182	15	?	?	PUNCT
hassl-844	183	1	49	49	NUM
hassl-844	183	2	1	1	NUM
hassl-844	183	3	3	3	NUM
hassl-844	183	4	1.57	1.57	NUM
hassl-844	183	5	.540	.540	NUM
hassl-844	183	6	8	8	NUM
hassl-844	183	7	.	.	PUNCT
hassl-844	184	1	the	the	DET
hassl-844	184	2	ir	ir	PROPN
hassl-844	184	3	focuses	focus	VERB
hassl-844	184	4	on	on	ADP
hassl-844	184	5	the	the	DET
hassl-844	184	6	factors	factor	NOUN
hassl-844	184	7	that	that	PRON
hassl-844	184	8	influence	influence	VERB
hassl-844	184	9	the	the	DET
hassl-844	184	10	creation	creation	NOUN
hassl-844	184	11	of	of	ADP
hassl-844	184	12	value	value	NOUN
hassl-844	184	13	over	over	ADP
hassl-844	184	14	time	time	NOUN
hassl-844	184	15	significantly	significantly	ADV
hassl-844	184	16	.	.	PUNCT
hassl-844	185	1	49	49	NUM
hassl-844	185	2	1	1	NUM
hassl-844	185	3	3	3	NUM
hassl-844	185	4	1.71	1.71	NUM
hassl-844	185	5	.540	.540	NUM
hassl-844	185	6	9	9	NUM
hassl-844	185	7	.	.	PUNCT
hassl-844	186	1	do	do	AUX
hassl-844	186	2	you	you	PRON
hassl-844	186	3	agree	agree	VERB
hassl-844	186	4	that	that	SCONJ
hassl-844	186	5	the	the	DET
hassl-844	186	6	transparency	transparency	NOUN
hassl-844	186	7	of	of	ADP
hassl-844	186	8	integrated	integrate	VERB
hassl-844	186	9	reporting	reporting	NOUN
hassl-844	186	10	creates	create	VERB
hassl-844	186	11	values	value	NOUN
hassl-844	186	12	to	to	ADP
hassl-844	186	13	stakeholders	stakeholder	NOUN
hassl-844	186	14	?	?	PUNCT
hassl-844	187	1	49	49	NUM
hassl-844	187	2	1	1	NUM
hassl-844	187	3	4	4	NUM
hassl-844	187	4	1.69	1.69	NUM
hassl-844	187	5	.652	.652	NUM
hassl-844	187	6	valid	valid	ADJ
hassl-844	187	7	n	n	CCONJ
hassl-844	187	8	49	49	NUM
hassl-844	187	9	humanities	humanity	NOUN
hassl-844	187	10	and	and	CCONJ
hassl-844	187	11	social	social	ADJ
hassl-844	187	12	sciences	science	NOUN
hassl-844	187	13	letters	letter	NOUN
hassl-844	187	14	,	,	PUNCT
hassl-844	187	15	2020	2020	NUM
hassl-844	187	16	,	,	PUNCT
hassl-844	187	17	8(1	8(1	NOUN
hassl-844	187	18	):	):	PUNCT
hassl-844	187	19	123	123	NUM
hassl-844	187	20	-	-	SYM
hassl-844	187	21	132	132	NUM
hassl-844	187	22	130	130	NUM
hassl-844	187	23	©	©	PROPN
hassl-844	187	24	2020	2020	NUM
hassl-844	187	25	conscientia	conscientia	PROPN
hassl-844	187	26	beam	beam	PROPN
hassl-844	187	27	.	.	PUNCT
hassl-844	188	1	all	all	DET
hassl-844	188	2	rights	right	NOUN
hassl-844	188	3	reserved	reserve	VERB
hassl-844	188	4	.	.	PUNCT
hassl-844	189	1	both	both	DET
hassl-844	189	2	research	research	NOUN
hassl-844	189	3	questions	question	NOUN
hassl-844	189	4	and	and	CCONJ
hassl-844	189	5	reported	report	VERB
hassl-844	189	6	findings	finding	NOUN
hassl-844	189	7	are	be	AUX
hassl-844	189	8	intended	intend	VERB
hassl-844	189	9	to	to	PART
hassl-844	189	10	obtain	obtain	VERB
hassl-844	189	11	preliminary	preliminary	ADJ
hassl-844	189	12	information	information	NOUN
hassl-844	189	13	about	about	ADP
hassl-844	189	14	respondents‟	respondents‟	ADV
hassl-844	189	15	understanding	understanding	NOUN
hassl-844	189	16	on	on	ADP
hassl-844	189	17	the	the	DET
hassl-844	189	18	importance	importance	NOUN
hassl-844	189	19	of	of	ADP
hassl-844	189	20	integrated	integrated	ADJ
hassl-844	189	21	reporting	reporting	NOUN
hassl-844	189	22	.	.	PUNCT
hassl-844	190	1	the	the	DET
hassl-844	190	2	questionnaires	questionnaire	NOUN
hassl-844	190	3	are	be	AUX
hassl-844	190	4	directed	direct	VERB
hassl-844	190	5	to	to	ADP
hassl-844	190	6	those	those	PRON
hassl-844	190	7	who	who	PRON
hassl-844	190	8	are	be	AUX
hassl-844	190	9	involved	involve	VERB
hassl-844	190	10	in	in	ADP
hassl-844	190	11	the	the	DET
hassl-844	190	12	preparation	preparation	NOUN
hassl-844	190	13	of	of	ADP
hassl-844	190	14	financial	financial	ADJ
hassl-844	190	15	statements	statement	NOUN
hassl-844	190	16	.	.	PUNCT
hassl-844	191	1	based	base	VERB
hassl-844	191	2	on	on	ADP
hassl-844	191	3	table	table	NOUN
hassl-844	191	4	2	2	NUM
hassl-844	191	5	below	below	ADV
hassl-844	191	6	,	,	PUNCT
hassl-844	191	7	a	a	DET
hassl-844	191	8	majority	majority	NOUN
hassl-844	191	9	of	of	ADP
hassl-844	191	10	the	the	DET
hassl-844	191	11	respondents	respondent	NOUN
hassl-844	191	12	from	from	ADP
hassl-844	191	13	this	this	DET
hassl-844	191	14	research	research	NOUN
hassl-844	191	15	are	be	AUX
hassl-844	191	16	from	from	ADP
hassl-844	191	17	the	the	DET
hassl-844	191	18	accounting	accounting	NOUN
hassl-844	191	19	scope	scope	NOUN
hassl-844	191	20	of	of	ADP
hassl-844	191	21	job	job	NOUN
hassl-844	191	22	,	,	PUNCT
hassl-844	191	23	where	where	SCONJ
hassl-844	191	24	42.9	42.9	NUM
hassl-844	191	25	%	%	NOUN
hassl-844	191	26	of	of	ADP
hassl-844	191	27	them	they	PRON
hassl-844	191	28	are	be	AUX
hassl-844	191	29	the	the	DET
hassl-844	191	30	preparers	preparer	NOUN
hassl-844	191	31	in	in	ADP
hassl-844	191	32	the	the	DET
hassl-844	191	33	form	form	NOUN
hassl-844	191	34	of	of	ADP
hassl-844	191	35	finance	finance	NOUN
hassl-844	191	36	cfo	cfo	PROPN
hassl-844	191	37	,	,	PUNCT
hassl-844	191	38	financial	financial	ADJ
hassl-844	191	39	controller	controller	NOUN
hassl-844	191	40	and	and	CCONJ
hassl-844	191	41	accountants	accountant	NOUN
hassl-844	191	42	,	,	PUNCT
hassl-844	191	43	while	while	SCONJ
hassl-844	191	44	auditors	auditor	NOUN
hassl-844	191	45	consist	consist	VERB
hassl-844	191	46	of	of	ADP
hassl-844	191	47	30.6	30.6	NUM
hassl-844	191	48	%	%	NOUN
hassl-844	191	49	of	of	ADP
hassl-844	191	50	the	the	DET
hassl-844	191	51	sample	sample	NOUN
hassl-844	191	52	.	.	PUNCT
hassl-844	192	1	basically	basically	ADV
hassl-844	192	2	,	,	PUNCT
hassl-844	192	3	the	the	DET
hassl-844	192	4	sample	sample	NOUN
hassl-844	192	5	consists	consist	VERB
hassl-844	192	6	of	of	ADP
hassl-844	192	7	49	49	NUM
hassl-844	192	8	respondents	respondent	NOUN
hassl-844	192	9	who	who	PRON
hassl-844	192	10	deal	deal	VERB
hassl-844	192	11	with	with	ADP
hassl-844	192	12	accounting	accounting	NOUN
hassl-844	192	13	jobs	job	NOUN
hassl-844	192	14	and	and	CCONJ
hassl-844	192	15	therefore	therefore	ADV
hassl-844	192	16	,	,	PUNCT
hassl-844	192	17	they	they	PRON
hassl-844	192	18	are	be	AUX
hassl-844	192	19	relevant	relevant	ADJ
hassl-844	192	20	to	to	ADP
hassl-844	192	21	the	the	DET
hassl-844	192	22	study	study	NOUN
hassl-844	192	23	.	.	PUNCT
hassl-844	193	1	according	accord	VERB
hassl-844	193	2	to	to	ADP
hassl-844	193	3	table	table	NOUN
hassl-844	193	4	3	3	NUM
hassl-844	193	5	,	,	PUNCT
hassl-844	193	6	the	the	DET
hassl-844	193	7	mean	mean	NOUN
hassl-844	193	8	for	for	ADP
hassl-844	193	9	the	the	DET
hassl-844	193	10	sample	sample	NOUN
hassl-844	193	11	of	of	ADP
hassl-844	193	12	the	the	DET
hassl-844	193	13	respondents	respondent	NOUN
hassl-844	193	14	in	in	ADP
hassl-844	193	15	this	this	DET
hassl-844	193	16	research	research	NOUN
hassl-844	193	17	on	on	ADP
hassl-844	193	18	the	the	DET
hassl-844	193	19	awareness	awareness	NOUN
hassl-844	193	20	towards	towards	ADP
hassl-844	193	21	integrated	integrated	ADJ
hassl-844	193	22	reporting	reporting	NOUN
hassl-844	193	23	is	be	AUX
hassl-844	193	24	2.59	2.59	NUM
hassl-844	193	25	,	,	PUNCT
hassl-844	193	26	where	where	SCONJ
hassl-844	193	27	the	the	DET
hassl-844	193	28	measurement	measurement	NOUN
hassl-844	193	29	of	of	ADP
hassl-844	193	30	their	their	PRON
hassl-844	193	31	level	level	NOUN
hassl-844	193	32	of	of	ADP
hassl-844	193	33	knowledge	knowledge	NOUN
hassl-844	193	34	on	on	ADP
hassl-844	193	35	integrated	integrated	ADJ
hassl-844	193	36	reporting	reporting	NOUN
hassl-844	193	37	is	be	AUX
hassl-844	193	38	more	more	ADJ
hassl-844	193	39	than	than	ADP
hassl-844	193	40	half	half	NOUN
hassl-844	193	41	.	.	PUNCT
hassl-844	194	1	in	in	ADP
hassl-844	194	2	this	this	DET
hassl-844	194	3	case	case	NOUN
hassl-844	194	4	,	,	PUNCT
hassl-844	194	5	more	more	ADJ
hassl-844	194	6	respondents	respondent	NOUN
hassl-844	194	7	tend	tend	VERB
hassl-844	194	8	to	to	PART
hassl-844	194	9	answer	answer	VERB
hassl-844	194	10	on	on	ADP
hassl-844	194	11	the	the	DET
hassl-844	194	12	side	side	NOUN
hassl-844	194	13	of	of	ADP
hassl-844	194	14	disagreement	disagreement	NOUN
hassl-844	194	15	regarding	regard	VERB
hassl-844	194	16	their	their	PRON
hassl-844	194	17	awareness	awareness	NOUN
hassl-844	194	18	of	of	ADP
hassl-844	194	19	integrated	integrated	ADJ
hassl-844	194	20	reporting	reporting	NOUN
hassl-844	194	21	.	.	PUNCT
hassl-844	195	1	this	this	PRON
hassl-844	195	2	implies	imply	VERB
hassl-844	195	3	the	the	DET
hassl-844	195	4	lack	lack	NOUN
hassl-844	195	5	of	of	ADP
hassl-844	195	6	understanding	understanding	NOUN
hassl-844	195	7	of	of	ADP
hassl-844	195	8	integrated	integrated	ADJ
hassl-844	195	9	reporting	reporting	NOUN
hassl-844	195	10	in	in	ADP
hassl-844	195	11	the	the	DET
hassl-844	195	12	sample	sample	NOUN
hassl-844	195	13	.	.	PUNCT
hassl-844	196	1	however	however	ADV
hassl-844	196	2	,	,	PUNCT
hassl-844	196	3	the	the	DET
hassl-844	196	4	respondents	respondent	NOUN
hassl-844	196	5	agree	agree	VERB
hassl-844	196	6	with	with	ADP
hassl-844	196	7	the	the	DET
hassl-844	196	8	perceived	perceive	VERB
hassl-844	196	9	benefits	benefit	NOUN
hassl-844	196	10	of	of	ADP
hassl-844	196	11	integrated	integrated	ADJ
hassl-844	196	12	reporting	reporting	NOUN
hassl-844	196	13	with	with	ADP
hassl-844	196	14	a	a	DET
hassl-844	196	15	mean	mean	NOUN
hassl-844	196	16	of	of	ADP
hassl-844	196	17	2	2	NUM
hassl-844	196	18	and	and	CCONJ
hassl-844	196	19	less	less	ADJ
hassl-844	196	20	than	than	ADP
hassl-844	196	21	one	one	NUM
hassl-844	196	22	standard	standard	ADJ
hassl-844	196	23	deviation	deviation	NOUN
hassl-844	196	24	,	,	PUNCT
hassl-844	196	25	as	as	SCONJ
hassl-844	196	26	shown	show	VERB
hassl-844	196	27	in	in	ADP
hassl-844	196	28	table	table	NOUN
hassl-844	196	29	3	3	NUM
hassl-844	196	30	.	.	PUNCT
hassl-844	197	1	following	follow	VERB
hassl-844	197	2	the	the	DET
hassl-844	197	3	perceived	perceive	VERB
hassl-844	197	4	benefits	benefit	NOUN
hassl-844	197	5	of	of	ADP
hassl-844	197	6	integrated	integrated	ADJ
hassl-844	197	7	reporting	reporting	NOUN
hassl-844	197	8	,	,	PUNCT
hassl-844	197	9	the	the	DET
hassl-844	197	10	respondents	respondent	NOUN
hassl-844	197	11	agree	agree	VERB
hassl-844	197	12	that	that	SCONJ
hassl-844	197	13	the	the	DET
hassl-844	197	14	board	board	NOUN
hassl-844	197	15	will	will	AUX
hassl-844	197	16	send	send	VERB
hassl-844	197	17	their	their	PRON
hassl-844	197	18	staff	staff	NOUN
hassl-844	197	19	to	to	PART
hassl-844	197	20	attend	attend	VERB
hassl-844	197	21	seminars	seminar	NOUN
hassl-844	197	22	or	or	CCONJ
hassl-844	197	23	workshops	workshop	NOUN
hassl-844	197	24	on	on	ADP
hassl-844	197	25	integrated	integrated	ADJ
hassl-844	197	26	reporting	reporting	NOUN
hassl-844	197	27	.	.	PUNCT
hassl-844	198	1	this	this	PRON
hassl-844	198	2	shows	show	VERB
hassl-844	198	3	the	the	DET
hassl-844	198	4	willingness	willingness	NOUN
hassl-844	198	5	of	of	ADP
hassl-844	198	6	the	the	DET
hassl-844	198	7	respondents	respondent	NOUN
hassl-844	198	8	to	to	PART
hassl-844	198	9	know	know	VERB
hassl-844	198	10	more	more	ADJ
hassl-844	198	11	about	about	ADP
hassl-844	198	12	integrated	integrated	ADJ
hassl-844	198	13	reporting	reporting	NOUN
hassl-844	198	14	.	.	PUNCT
hassl-844	199	1	less	less	ADJ
hassl-844	199	2	awareness	awareness	NOUN
hassl-844	199	3	of	of	ADP
hassl-844	199	4	integrated	integrated	ADJ
hassl-844	199	5	reporting	reporting	NOUN
hassl-844	199	6	in	in	ADP
hassl-844	199	7	malaysia	malaysia	PROPN
hassl-844	199	8	may	may	AUX
hassl-844	199	9	be	be	AUX
hassl-844	199	10	contributed	contribute	VERB
hassl-844	199	11	by	by	ADP
hassl-844	199	12	the	the	DET
hassl-844	199	13	voluntary	voluntary	ADJ
hassl-844	199	14	status	status	NOUN
hassl-844	199	15	of	of	ADP
hassl-844	199	16	integrated	integrated	ADJ
hassl-844	199	17	reporting	reporting	NOUN
hassl-844	199	18	in	in	ADP
hassl-844	199	19	malaysia	malaysia	PROPN
hassl-844	199	20	.	.	PUNCT
hassl-844	200	1	in	in	ADP
hassl-844	200	2	this	this	DET
hassl-844	200	3	case	case	NOUN
hassl-844	200	4	,	,	PUNCT
hassl-844	200	5	the	the	DET
hassl-844	200	6	respondents	respondent	NOUN
hassl-844	200	7	agree	agree	VERB
hassl-844	200	8	that	that	SCONJ
hassl-844	200	9	the	the	DET
hassl-844	200	10	government	government	NOUN
hassl-844	200	11	must	must	AUX
hassl-844	200	12	put	put	VERB
hassl-844	200	13	the	the	DET
hassl-844	200	14	enforcement	enforcement	NOUN
hassl-844	200	15	on	on	ADP
hassl-844	200	16	companies	company	NOUN
hassl-844	200	17	to	to	PART
hassl-844	200	18	produce	produce	VERB
hassl-844	200	19	integrated	integrated	ADJ
hassl-844	200	20	reporting	reporting	NOUN
hassl-844	200	21	as	as	SCONJ
hassl-844	200	22	evidenced	evidence	VERB
hassl-844	200	23	by	by	ADP
hassl-844	200	24	the	the	DET
hassl-844	200	25	mean	mean	NOUN
hassl-844	200	26	of	of	ADP
hassl-844	200	27	less	less	ADJ
hassl-844	200	28	than	than	ADP
hassl-844	200	29	2	2	NUM
hassl-844	200	30	in	in	ADP
hassl-844	200	31	question	question	NOUN
hassl-844	200	32	4	4	NUM
hassl-844	200	33	.	.	PUNCT
hassl-844	201	1	the	the	DET
hassl-844	201	2	suggestion	suggestion	NOUN
hassl-844	201	3	is	be	AUX
hassl-844	201	4	in	in	ADP
hassl-844	201	5	line	line	NOUN
hassl-844	201	6	with	with	ADP
hassl-844	201	7	the	the	DET
hassl-844	201	8	mandatory	mandatory	ADJ
hassl-844	201	9	listing	listing	NOUN
hassl-844	201	10	requirement	requirement	NOUN
hassl-844	201	11	for	for	ADP
hassl-844	201	12	producing	produce	VERB
hassl-844	201	13	integrated	integrated	ADJ
hassl-844	201	14	reporting	reporting	NOUN
hassl-844	201	15	in	in	ADP
hassl-844	201	16	south	south	PROPN
hassl-844	201	17	africa	africa	PROPN
hassl-844	201	18	(	(	PUNCT
hassl-844	201	19	steyn	steyn	PROPN
hassl-844	201	20	,	,	PUNCT
hassl-844	201	21	2014	2014	NUM
hassl-844	201	22	)	)	PUNCT
hassl-844	201	23	.	.	PUNCT
hassl-844	202	1	being	be	AUX
hassl-844	202	2	the	the	DET
hassl-844	202	3	emerging	emerge	VERB
hassl-844	202	4	economy	economy	NOUN
hassl-844	202	5	,	,	PUNCT
hassl-844	202	6	many	many	ADJ
hassl-844	202	7	companies	company	NOUN
hassl-844	202	8	are	be	AUX
hassl-844	202	9	only	only	ADV
hassl-844	202	10	willing	willing	ADJ
hassl-844	202	11	to	to	PART
hassl-844	202	12	produce	produce	VERB
hassl-844	202	13	if	if	SCONJ
hassl-844	202	14	it	it	PRON
hassl-844	202	15	is	be	AUX
hassl-844	202	16	required	require	VERB
hassl-844	202	17	mandatorily	mandatorily	ADV
hassl-844	202	18	.	.	PUNCT
hassl-844	203	1	however	however	ADV
hassl-844	203	2	,	,	PUNCT
hassl-844	203	3	steyn	steyn	PROPN
hassl-844	203	4	(	(	PUNCT
hassl-844	203	5	2014	2014	NUM
hassl-844	203	6	)	)	PUNCT
hassl-844	203	7	found	find	VERB
hassl-844	203	8	that	that	SCONJ
hassl-844	203	9	there	there	PRON
hassl-844	203	10	is	be	VERB
hassl-844	203	11	still	still	ADV
hassl-844	203	12	lack	lack	NOUN
hassl-844	203	13	of	of	ADP
hassl-844	203	14	evidence	evidence	NOUN
hassl-844	203	15	of	of	ADP
hassl-844	203	16	short	short	ADJ
hassl-844	203	17	term	term	NOUN
hassl-844	203	18	benefits	benefit	NOUN
hassl-844	203	19	associated	associate	VERB
hassl-844	203	20	with	with	ADP
hassl-844	203	21	mandatory	mandatory	ADJ
hassl-844	203	22	integrated	integrated	ADJ
hassl-844	203	23	reporting	reporting	NOUN
hassl-844	203	24	.	.	PUNCT
hassl-844	204	1	from	from	ADP
hassl-844	204	2	this	this	DET
hassl-844	204	3	current	current	ADJ
hassl-844	204	4	study	study	NOUN
hassl-844	204	5	,	,	PUNCT
hassl-844	204	6	the	the	DET
hassl-844	204	7	respondents	respondent	NOUN
hassl-844	204	8	also	also	ADV
hassl-844	204	9	believe	believe	VERB
hassl-844	204	10	that	that	SCONJ
hassl-844	204	11	integrated	integrated	ADJ
hassl-844	204	12	reporting	reporting	NOUN
hassl-844	204	13	provides	provide	VERB
hassl-844	204	14	value	value	NOUN
hassl-844	204	15	to	to	ADP
hassl-844	204	16	the	the	DET
hassl-844	204	17	stakeholders	stakeholder	NOUN
hassl-844	204	18	and	and	CCONJ
hassl-844	204	19	agree	agree	VERB
hassl-844	204	20	that	that	SCONJ
hassl-844	204	21	integrated	integrated	ADJ
hassl-844	204	22	reporting	reporting	NOUN
hassl-844	204	23	will	will	AUX
hassl-844	204	24	help	help	VERB
hassl-844	204	25	to	to	PART
hassl-844	204	26	improve	improve	VERB
hassl-844	204	27	the	the	DET
hassl-844	204	28	transparency	transparency	NOUN
hassl-844	204	29	of	of	ADP
hassl-844	204	30	companies	company	NOUN
hassl-844	204	31	,	,	PUNCT
hassl-844	204	32	thus	thus	ADV
hassl-844	204	33	creating	create	VERB
hassl-844	204	34	value	value	NOUN
hassl-844	204	35	for	for	ADP
hassl-844	204	36	the	the	DET
hassl-844	204	37	company	company	NOUN
hassl-844	204	38	.	.	PUNCT
hassl-844	205	1	this	this	PRON
hassl-844	205	2	is	be	AUX
hassl-844	205	3	evidenced	evidence	VERB
hassl-844	205	4	by	by	ADP
hassl-844	205	5	the	the	DET
hassl-844	205	6	mean	mean	NOUN
hassl-844	205	7	of	of	ADP
hassl-844	205	8	less	less	ADJ
hassl-844	205	9	than	than	ADP
hassl-844	205	10	2	2	NUM
hassl-844	205	11	and	and	CCONJ
hassl-844	205	12	less	less	ADJ
hassl-844	205	13	than	than	ADP
hassl-844	205	14	1	1	NUM
hassl-844	205	15	standard	standard	ADJ
hassl-844	205	16	deviation	deviation	NOUN
hassl-844	205	17	.	.	PUNCT
hassl-844	206	1	this	this	DET
hassl-844	206	2	finding	finding	NOUN
hassl-844	206	3	is	be	AUX
hassl-844	206	4	consistent	consistent	ADJ
hassl-844	206	5	with	with	ADP
hassl-844	206	6	lee	lee	PROPN
hassl-844	206	7	(	(	PUNCT
hassl-844	206	8	2016	2016	NUM
hassl-844	206	9	)	)	PUNCT
hassl-844	206	10	who	who	PRON
hassl-844	206	11	found	find	VERB
hassl-844	206	12	a	a	DET
hassl-844	206	13	positive	positive	ADJ
hassl-844	206	14	association	association	NOUN
hassl-844	206	15	between	between	ADP
hassl-844	206	16	integrated	integrate	VERB
hassl-844	206	17	reporting	reporting	NOUN
hassl-844	206	18	and	and	CCONJ
hassl-844	206	19	form	form	NOUN
hassl-844	206	20	valuation	valuation	NOUN
hassl-844	206	21	of	of	ADP
hassl-844	206	22	listed	list	VERB
hassl-844	206	23	firms	firm	NOUN
hassl-844	206	24	in	in	ADP
hassl-844	206	25	south	south	PROPN
hassl-844	206	26	africa	africa	PROPN
hassl-844	206	27	.	.	PUNCT
hassl-844	207	1	4	4	X
hassl-844	207	2	.	.	X
hassl-844	207	3	conclusion	conclusion	NOUN
hassl-844	207	4	the	the	DET
hassl-844	207	5	literature	literature	NOUN
hassl-844	207	6	review	review	NOUN
hassl-844	207	7	shows	show	VERB
hassl-844	207	8	that	that	SCONJ
hassl-844	207	9	integrated	integrated	ADJ
hassl-844	207	10	reporting	reporting	NOUN
hassl-844	207	11	is	be	AUX
hassl-844	207	12	an	an	DET
hassl-844	207	13	innovative	innovative	ADJ
hassl-844	207	14	piece	piece	NOUN
hassl-844	207	15	of	of	ADP
hassl-844	207	16	reporting	reporting	NOUN
hassl-844	207	17	because	because	SCONJ
hassl-844	207	18	it	it	PRON
hassl-844	207	19	integrates	integrate	VERB
hassl-844	207	20	elements	element	NOUN
hassl-844	207	21	of	of	ADP
hassl-844	207	22	financial	financial	ADJ
hassl-844	207	23	,	,	PUNCT
hassl-844	207	24	social	social	ADJ
hassl-844	207	25	,	,	PUNCT
hassl-844	207	26	environmental	environmental	ADJ
hassl-844	207	27	and	and	CCONJ
hassl-844	207	28	governance	governance	NOUN
hassl-844	207	29	in	in	ADP
hassl-844	207	30	communicating	communicate	VERB
hassl-844	207	31	clearly	clearly	ADV
hassl-844	207	32	of	of	ADP
hassl-844	207	33	how	how	SCONJ
hassl-844	207	34	an	an	DET
hassl-844	207	35	organization	organization	NOUN
hassl-844	207	36	creates	create	VERB
hassl-844	207	37	value	value	NOUN
hassl-844	207	38	over	over	ADP
hassl-844	207	39	time	time	NOUN
hassl-844	207	40	.	.	PUNCT
hassl-844	208	1	the	the	DET
hassl-844	208	2	aim	aim	NOUN
hassl-844	208	3	is	be	AUX
hassl-844	208	4	to	to	PART
hassl-844	208	5	enhance	enhance	VERB
hassl-844	208	6	business	business	NOUN
hassl-844	208	7	accountability	accountability	NOUN
hassl-844	208	8	and	and	CCONJ
hassl-844	208	9	stewardship	stewardship	NOUN
hassl-844	208	10	,	,	PUNCT
hassl-844	208	11	and	and	CCONJ
hassl-844	208	12	support	support	VERB
hassl-844	208	13	integrated	integrate	VERB
hassl-844	208	14	thinking	thinking	NOUN
hassl-844	208	15	and	and	CCONJ
hassl-844	208	16	decision	decision	NOUN
hassl-844	208	17	-	-	PUNCT
hassl-844	208	18	making	making	NOUN
hassl-844	208	19	.	.	PUNCT
hassl-844	209	1	parallel	parallel	ADJ
hassl-844	209	2	to	to	ADP
hassl-844	209	3	the	the	DET
hassl-844	209	4	development	development	NOUN
hassl-844	209	5	of	of	ADP
hassl-844	209	6	integrated	integrated	ADJ
hassl-844	209	7	reporting	reporting	NOUN
hassl-844	209	8	globally	globally	ADV
hassl-844	209	9	,	,	PUNCT
hassl-844	209	10	the	the	DET
hassl-844	209	11	mia	mia	NOUN
hassl-844	209	12	as	as	ADP
hassl-844	209	13	a	a	DET
hassl-844	209	14	regulator	regulator	NOUN
hassl-844	209	15	in	in	ADP
hassl-844	209	16	malaysia	malaysia	PROPN
hassl-844	209	17	is	be	AUX
hassl-844	209	18	actively	actively	ADV
hassl-844	209	19	enhancing	enhance	VERB
hassl-844	209	20	the	the	DET
hassl-844	209	21	quality	quality	NOUN
hassl-844	209	22	of	of	ADP
hassl-844	209	23	reporting	reporting	NOUN
hassl-844	209	24	and	and	CCONJ
hassl-844	209	25	the	the	DET
hassl-844	209	26	movement	movement	NOUN
hassl-844	209	27	towards	towards	ADP
hassl-844	209	28	integrated	integrated	ADJ
hassl-844	209	29	reporting	reporting	NOUN
hassl-844	209	30	as	as	ADP
hassl-844	209	31	part	part	NOUN
hassl-844	209	32	of	of	ADP
hassl-844	209	33	a	a	DET
hassl-844	209	34	strategy	strategy	NOUN
hassl-844	209	35	to	to	PART
hassl-844	209	36	boost	boost	VERB
hassl-844	209	37	the	the	DET
hassl-844	209	38	malaysian	malaysian	ADJ
hassl-844	209	39	capital	capital	NOUN
hassl-844	209	40	market	market	NOUN
hassl-844	209	41	.	.	PUNCT
hassl-844	210	1	the	the	DET
hassl-844	210	2	theories	theory	NOUN
hassl-844	210	3	that	that	PRON
hassl-844	210	4	are	be	AUX
hassl-844	210	5	likely	likely	ADJ
hassl-844	210	6	to	to	PART
hassl-844	210	7	explain	explain	VERB
hassl-844	210	8	the	the	DET
hassl-844	210	9	move	move	NOUN
hassl-844	210	10	towards	towards	ADP
hassl-844	210	11	integrated	integrate	VERB
hassl-844	210	12	reporting	reporting	NOUN
hassl-844	210	13	are	be	AUX
hassl-844	210	14	the	the	DET
hassl-844	210	15	stakeholder	stakeholder	NOUN
hassl-844	210	16	theory	theory	NOUN
hassl-844	210	17	and	and	CCONJ
hassl-844	210	18	the	the	DET
hassl-844	210	19	stewardship	stewardship	NOUN
hassl-844	210	20	theory	theory	NOUN
hassl-844	210	21	.	.	PUNCT
hassl-844	211	1	however	however	ADV
hassl-844	211	2	,	,	PUNCT
hassl-844	211	3	the	the	DET
hassl-844	211	4	implementation	implementation	NOUN
hassl-844	211	5	of	of	ADP
hassl-844	211	6	integrated	integrated	ADJ
hassl-844	211	7	reporting	reporting	NOUN
hassl-844	211	8	is	be	AUX
hassl-844	211	9	not	not	PART
hassl-844	211	10	without	without	ADP
hassl-844	211	11	its	its	PRON
hassl-844	211	12	challenges	challenge	NOUN
hassl-844	211	13	.	.	PUNCT
hassl-844	212	1	among	among	ADP
hassl-844	212	2	its	its	PRON
hassl-844	212	3	challenges	challenge	NOUN
hassl-844	212	4	is	be	AUX
hassl-844	212	5	the	the	DET
hassl-844	212	6	lack	lack	NOUN
hassl-844	212	7	of	of	ADP
hassl-844	212	8	understanding	understanding	NOUN
hassl-844	212	9	on	on	ADP
hassl-844	212	10	how	how	SCONJ
hassl-844	212	11	to	to	PART
hassl-844	212	12	prepare	prepare	VERB
hassl-844	212	13	the	the	DET
hassl-844	212	14	integrated	integrate	VERB
hassl-844	212	15	reporting	reporting	NOUN
hassl-844	212	16	in	in	ADP
hassl-844	212	17	tying	tie	VERB
hassl-844	212	18	up	up	ADP
hassl-844	212	19	many	many	ADJ
hassl-844	212	20	factors	factor	NOUN
hassl-844	212	21	that	that	PRON
hassl-844	212	22	can	can	AUX
hassl-844	212	23	meet	meet	VERB
hassl-844	212	24	the	the	DET
hassl-844	212	25	expectation	expectation	NOUN
hassl-844	212	26	of	of	ADP
hassl-844	212	27	usefulness	usefulness	NOUN
hassl-844	212	28	of	of	ADP
hassl-844	212	29	information	information	NOUN
hassl-844	212	30	to	to	ADP
hassl-844	212	31	the	the	DET
hassl-844	212	32	stakeholders	stakeholder	NOUN
hassl-844	212	33	.	.	PUNCT
hassl-844	213	1	this	this	PRON
hassl-844	213	2	is	be	AUX
hassl-844	213	3	also	also	ADV
hassl-844	213	4	due	due	ADJ
hassl-844	213	5	to	to	ADP
hassl-844	213	6	the	the	DET
hassl-844	213	7	lack	lack	NOUN
hassl-844	213	8	of	of	ADP
hassl-844	213	9	guidance	guidance	NOUN
hassl-844	213	10	to	to	ADP
hassl-844	213	11	the	the	DET
hassl-844	213	12	preparers	preparer	NOUN
hassl-844	213	13	on	on	ADP
hassl-844	213	14	practical	practical	ADJ
hassl-844	213	15	ways	way	NOUN
hassl-844	213	16	to	to	PART
hassl-844	213	17	produce	produce	VERB
hassl-844	213	18	integrated	integrated	ADJ
hassl-844	213	19	reporting	reporting	NOUN
hassl-844	213	20	.	.	PUNCT
hassl-844	214	1	additionally	additionally	ADV
hassl-844	214	2	,	,	PUNCT
hassl-844	214	3	the	the	DET
hassl-844	214	4	system	system	NOUN
hassl-844	214	5	of	of	ADP
hassl-844	214	6	technology	technology	NOUN
hassl-844	214	7	is	be	AUX
hassl-844	214	8	to	to	PART
hassl-844	214	9	be	be	AUX
hassl-844	214	10	upgraded	upgrade	VERB
hassl-844	214	11	to	to	PART
hassl-844	214	12	supply	supply	VERB
hassl-844	214	13	the	the	DET
hassl-844	214	14	integrated	integrate	VERB
hassl-844	214	15	thinking	thinking	NOUN
hassl-844	214	16	information	information	NOUN
hassl-844	214	17	.	.	PUNCT
hassl-844	215	1	from	from	ADP
hassl-844	215	2	the	the	DET
hassl-844	215	3	statistical	statistical	ADJ
hassl-844	215	4	findings	finding	NOUN
hassl-844	215	5	,	,	PUNCT
hassl-844	215	6	there	there	PRON
hassl-844	215	7	is	be	VERB
hassl-844	215	8	still	still	ADV
hassl-844	215	9	a	a	DET
hassl-844	215	10	lack	lack	NOUN
hassl-844	215	11	of	of	ADP
hassl-844	215	12	understanding	understanding	NOUN
hassl-844	215	13	and	and	CCONJ
hassl-844	215	14	awareness	awareness	NOUN
hassl-844	215	15	among	among	ADP
hassl-844	215	16	the	the	DET
hassl-844	215	17	respondents	respondent	NOUN
hassl-844	215	18	,	,	PUNCT
hassl-844	215	19	although	although	SCONJ
hassl-844	215	20	they	they	PRON
hassl-844	215	21	agree	agree	VERB
hassl-844	215	22	to	to	ADP
hassl-844	215	23	the	the	DET
hassl-844	215	24	move	move	NOUN
hassl-844	215	25	of	of	ADP
hassl-844	215	26	enforcement	enforcement	NOUN
hassl-844	215	27	of	of	ADP
hassl-844	215	28	integrated	integrated	ADJ
hassl-844	215	29	reporting	reporting	NOUN
hassl-844	215	30	and	and	CCONJ
hassl-844	215	31	perceived	perceive	VERB
hassl-844	215	32	benefits	benefit	NOUN
hassl-844	215	33	of	of	ADP
hassl-844	215	34	integrated	integrated	ADJ
hassl-844	215	35	reporting	reporting	NOUN
hassl-844	215	36	to	to	ADP
hassl-844	215	37	the	the	DET
hassl-844	215	38	stakeholders	stakeholder	NOUN
hassl-844	215	39	.	.	PUNCT
hassl-844	216	1	despite	despite	SCONJ
hassl-844	216	2	that	that	PRON
hassl-844	216	3	,	,	PUNCT
hassl-844	216	4	the	the	DET
hassl-844	216	5	question	question	NOUN
hassl-844	216	6	still	still	ADV
hassl-844	216	7	remains	remain	VERB
hassl-844	216	8	as	as	ADP
hassl-844	216	9	to	to	ADP
hassl-844	216	10	whether	whether	SCONJ
hassl-844	216	11	indeed	indeed	ADV
hassl-844	216	12	integrated	integrate	VERB
hassl-844	216	13	reporting	reporting	NOUN
hassl-844	216	14	drives	drive	NOUN
hassl-844	216	15	towards	towards	ADP
hassl-844	216	16	organizational	organizational	ADJ
hassl-844	216	17	change	change	NOUN
hassl-844	216	18	.	.	PUNCT
hassl-844	217	1	this	this	DET
hassl-844	217	2	study	study	NOUN
hassl-844	217	3	contributes	contribute	VERB
hassl-844	217	4	in	in	ADP
hassl-844	217	5	the	the	DET
hassl-844	217	6	existing	exist	VERB
hassl-844	217	7	literature	literature	NOUN
hassl-844	217	8	by	by	ADP
hassl-844	217	9	clarifying	clarify	VERB
hassl-844	217	10	the	the	DET
hassl-844	217	11	concept	concept	NOUN
hassl-844	217	12	of	of	ADP
hassl-844	217	13	integrated	integrated	ADJ
hassl-844	217	14	reporting	reporting	NOUN
hassl-844	217	15	and	and	CCONJ
hassl-844	217	16	giving	give	VERB
hassl-844	217	17	insights	insight	NOUN
hassl-844	217	18	on	on	ADP
hassl-844	217	19	the	the	DET
hassl-844	217	20	state	state	NOUN
hassl-844	217	21	of	of	ADP
hassl-844	217	22	readiness	readiness	NOUN
hassl-844	217	23	and	and	CCONJ
hassl-844	217	24	understanding	understanding	NOUN
hassl-844	217	25	of	of	ADP
hassl-844	217	26	integrated	integrated	ADJ
hassl-844	217	27	reporting	reporting	NOUN
hassl-844	217	28	in	in	ADP
hassl-844	217	29	an	an	DET
hassl-844	217	30	emergence	emergence	NOUN
hassl-844	217	31	country	country	NOUN
hassl-844	217	32	.	.	PUNCT
hassl-844	218	1	in	in	ADP
hassl-844	218	2	addition	addition	NOUN
hassl-844	218	3	,	,	PUNCT
hassl-844	218	4	the	the	DET
hassl-844	218	5	findings	finding	NOUN
hassl-844	218	6	from	from	ADP
hassl-844	218	7	this	this	DET
hassl-844	218	8	research	research	NOUN
hassl-844	218	9	open	open	VERB
hassl-844	218	10	up	up	ADP
hassl-844	218	11	avenues	avenue	NOUN
hassl-844	218	12	for	for	ADP
hassl-844	218	13	the	the	DET
hassl-844	218	14	exploration	exploration	NOUN
hassl-844	218	15	of	of	ADP
hassl-844	218	16	future	future	ADJ
hassl-844	218	17	research	research	NOUN
hassl-844	218	18	on	on	ADP
hassl-844	218	19	integrated	integrated	ADJ
hassl-844	218	20	reporting	reporting	NOUN
hassl-844	218	21	,	,	PUNCT
hassl-844	218	22	particularly	particularly	ADV
hassl-844	218	23	in	in	ADP
hassl-844	218	24	the	the	DET
hassl-844	218	25	environment	environment	NOUN
hassl-844	218	26	like	like	ADP
hassl-844	218	27	malaysia	malaysia	PROPN
hassl-844	218	28	.	.	PUNCT
hassl-844	219	1	future	future	ADJ
hassl-844	219	2	research	research	NOUN
hassl-844	219	3	can	can	AUX
hassl-844	219	4	be	be	AUX
hassl-844	219	5	done	do	VERB
hassl-844	219	6	on	on	ADP
hassl-844	219	7	the	the	DET
hassl-844	219	8	relationships	relationship	NOUN
hassl-844	219	9	between	between	ADP
hassl-844	219	10	integrated	integrate	VERB
hassl-844	219	11	thinking	thinking	NOUN
hassl-844	219	12	and	and	CCONJ
hassl-844	219	13	value	value	NOUN
hassl-844	219	14	creation	creation	NOUN
hassl-844	219	15	.	.	PUNCT
hassl-844	220	1	further	far	ADV
hassl-844	220	2	,	,	PUNCT
hassl-844	220	3	due	due	ADP
hassl-844	220	4	to	to	ADP
hassl-844	220	5	the	the	DET
hassl-844	220	6	lack	lack	NOUN
hassl-844	220	7	of	of	ADP
hassl-844	220	8	awareness	awareness	NOUN
hassl-844	220	9	,	,	PUNCT
hassl-844	220	10	the	the	DET
hassl-844	220	11	way	way	NOUN
hassl-844	220	12	humanities	humanity	NOUN
hassl-844	220	13	and	and	CCONJ
hassl-844	220	14	social	social	ADJ
hassl-844	220	15	sciences	science	NOUN
hassl-844	220	16	letters	letter	NOUN
hassl-844	220	17	,	,	PUNCT
hassl-844	220	18	2020	2020	NUM
hassl-844	220	19	,	,	PUNCT
hassl-844	220	20	8(1	8(1	NOUN
hassl-844	220	21	):	):	PUNCT
hassl-844	220	22	123	123	NUM
hassl-844	220	23	-	-	SYM
hassl-844	220	24	132	132	NUM
hassl-844	220	25	131	131	NUM
hassl-844	220	26	©	©	PROPN
hassl-844	220	27	2020	2020	NUM
hassl-844	220	28	conscientia	conscientia	PROPN
hassl-844	220	29	beam	beam	PROPN
hassl-844	220	30	.	.	PUNCT
hassl-844	221	1	all	all	DET
hassl-844	221	2	rights	right	NOUN
hassl-844	221	3	reserved	reserve	VERB
hassl-844	221	4	.	.	PUNCT
hassl-844	222	1	forward	forward	ADV
hassl-844	222	2	for	for	ADP
hassl-844	222	3	malaysia	malaysia	PROPN
hassl-844	222	4	is	be	AUX
hassl-844	222	5	to	to	PART
hassl-844	222	6	find	find	VERB
hassl-844	222	7	effective	effective	ADJ
hassl-844	222	8	ways	way	NOUN
hassl-844	222	9	about	about	ADP
hassl-844	222	10	educating	educate	VERB
hassl-844	222	11	on	on	ADP
hassl-844	222	12	integrated	integrate	VERB
hassl-844	222	13	reporting	reporting	NOUN
hassl-844	222	14	.	.	PUNCT
hassl-844	223	1	more	more	ADJ
hassl-844	223	2	research	research	NOUN
hassl-844	223	3	is	be	AUX
hassl-844	223	4	to	to	PART
hassl-844	223	5	be	be	AUX
hassl-844	223	6	done	do	VERB
hassl-844	223	7	on	on	ADP
hassl-844	223	8	discovering	discover	VERB
hassl-844	223	9	the	the	DET
hassl-844	223	10	practical	practical	ADJ
hassl-844	223	11	framework	framework	NOUN
hassl-844	223	12	to	to	PART
hassl-844	223	13	produce	produce	VERB
hassl-844	223	14	integrated	integrated	ADJ
hassl-844	223	15	reporting	reporting	NOUN
hassl-844	223	16	and	and	CCONJ
hassl-844	223	17	how	how	SCONJ
hassl-844	223	18	it	it	PRON
hassl-844	223	19	impacts	impact	VERB
hassl-844	223	20	the	the	DET
hassl-844	223	21	curriculum	curriculum	NOUN
hassl-844	223	22	for	for	ADP
hassl-844	223	23	continuous	continuous	ADJ
hassl-844	223	24	personal	personal	ADJ
hassl-844	223	25	development	development	NOUN
hassl-844	223	26	and	and	CCONJ
hassl-844	223	27	tertiary	tertiary	ADJ
hassl-844	223	28	education	education	NOUN
hassl-844	223	29	.	.	PUNCT
hassl-844	224	1	funding	funding	NOUN
hassl-844	224	2	:	:	PUNCT
hassl-844	224	3	authors	author	NOUN
hassl-844	224	4	acknowledge	acknowledge	VERB
hassl-844	224	5	financial	financial	ADJ
hassl-844	224	6	assistance	assistance	NOUN
hassl-844	224	7	from	from	ADP
hassl-844	224	8	the	the	DET
hassl-844	224	9	accounting	accounting	NOUN
hassl-844	224	10	research	research	PROPN
hassl-844	224	11	institute	institute	PROPN
hassl-844	224	12	,	,	PUNCT
hassl-844	224	13	universiti	universiti	PROPN
hassl-844	224	14	teknologi	teknologi	PROPN
hassl-844	224	15	mara	mara	PROPN
hassl-844	224	16	,	,	PUNCT
hassl-844	224	17	malaysia	malaysia	PROPN
hassl-844	224	18	.	.	PUNCT
hassl-844	225	1	competing	compete	VERB
hassl-844	225	2	interests	interest	NOUN
hassl-844	225	3	:	:	PUNCT
hassl-844	225	4	the	the	DET
hassl-844	225	5	authors	author	NOUN
hassl-844	225	6	declare	declare	VERB
hassl-844	225	7	that	that	SCONJ
hassl-844	225	8	they	they	PRON
hassl-844	225	9	have	have	VERB
hassl-844	225	10	no	no	DET
hassl-844	225	11	competing	compete	VERB
hassl-844	225	12	interests	interest	NOUN
hassl-844	225	13	.	.	PUNCT
hassl-844	226	1	acknowledgement	acknowledgement	NOUN
hassl-844	226	2	:	:	PUNCT
hassl-844	226	3	all	all	DET
hassl-844	226	4	authors	author	NOUN
hassl-844	226	5	contributed	contribute	VERB
hassl-844	226	6	equally	equally	ADV
hassl-844	226	7	to	to	ADP
hassl-844	226	8	the	the	DET
hassl-844	226	9	conception	conception	NOUN
hassl-844	226	10	and	and	CCONJ
hassl-844	226	11	design	design	NOUN
hassl-844	226	12	of	of	ADP
hassl-844	226	13	the	the	DET
hassl-844	226	14	study	study	NOUN
hassl-844	226	15	.	.	PUNCT
hassl-844	227	1	references	reference	NOUN
hassl-844	227	2	adams	adams	PROPN
hassl-844	227	3	,	,	PUNCT
hassl-844	227	4	c.	c.	PROPN
hassl-844	227	5	(	(	PUNCT
hassl-844	227	6	2017	2017	NUM
hassl-844	227	7	)	)	PUNCT
hassl-844	227	8	.	.	PUNCT
hassl-844	228	1	conceptualising	conceptualise	VERB
hassl-844	228	2	the	the	DET
hassl-844	228	3	contemporary	contemporary	ADJ
hassl-844	228	4	corporate	corporate	ADJ
hassl-844	228	5	value	value	NOUN
hassl-844	228	6	creation	creation	NOUN
hassl-844	228	7	processes	process	NOUN
hassl-844	228	8	.	.	PUNCT
hassl-844	229	1	accounting	accounting	NOUN
hassl-844	229	2	,	,	PUNCT
hassl-844	229	3	auditing	auditing	NOUN
hassl-844	229	4	and	and	CCONJ
hassl-844	229	5	accountability	accountability	NOUN
hassl-844	229	6	journal	journal	NOUN
hassl-844	229	7	,	,	PUNCT
hassl-844	229	8	30(4	30(4	NUM
hassl-844	229	9	)	)	PUNCT
hassl-844	229	10	,	,	PUNCT
hassl-844	229	11	906	906	NUM
hassl-844	229	12	-	-	SYM
hassl-844	229	13	931	931	NUM
hassl-844	229	14	.	.	PUNCT
hassl-844	230	1	available	available	ADJ
hassl-844	230	2	at	at	ADP
hassl-844	230	3	:	:	PUNCT
hassl-844	230	4	https://doi.org/10.1108/aaaj-04-2016-2529	https://doi.org/10.1108/aaaj-04-2016-2529	ADV
hassl-844	230	5	.	.	PUNCT
hassl-844	231	1	adhariani	adhariani	PROPN
hassl-844	231	2	,	,	PUNCT
hassl-844	231	3	d.	d.	PROPN
hassl-844	231	4	,	,	PUNCT
hassl-844	231	5	&	&	CCONJ
hassl-844	231	6	de	de	X
hassl-844	231	7	villiers	villiers	PROPN
hassl-844	231	8	,	,	PUNCT
hassl-844	231	9	c.	c.	NOUN
hassl-844	231	10	(	(	PUNCT
hassl-844	231	11	2019	2019	NUM
hassl-844	231	12	)	)	PUNCT
hassl-844	231	13	.	.	PUNCT
hassl-844	232	1	integrated	integrate	VERB
hassl-844	232	2	reporting	reporting	NOUN
hassl-844	232	3	:	:	PUNCT
hassl-844	232	4	perspectives	perspective	NOUN
hassl-844	232	5	of	of	ADP
hassl-844	232	6	corporate	corporate	ADJ
hassl-844	232	7	report	report	NOUN
hassl-844	232	8	preparers	preparer	NOUN
hassl-844	232	9	and	and	CCONJ
hassl-844	232	10	other	other	ADJ
hassl-844	232	11	stakeholders	stakeholder	NOUN
hassl-844	232	12	.	.	PUNCT
hassl-844	233	1	sustainability	sustainability	NOUN
hassl-844	233	2	accounting	accounting	NOUN
hassl-844	233	3	,	,	PUNCT
hassl-844	233	4	management	management	NOUN
hassl-844	233	5	and	and	CCONJ
hassl-844	233	6	policy	policy	NOUN
hassl-844	233	7	journal	journal	NOUN
hassl-844	233	8	,	,	PUNCT
hassl-844	233	9	10(1	10(1	NUM
hassl-844	233	10	)	)	PUNCT
hassl-844	233	11	,	,	PUNCT
hassl-844	233	12	126–156	126–156	NUM
hassl-844	233	13	.	.	PUNCT
hassl-844	234	1	al	al	PROPN
hassl-844	234	2	-	-	PUNCT
hassl-844	234	3	htaybat	htaybat	PROPN
hassl-844	234	4	,	,	PUNCT
hassl-844	234	5	k.	k.	PROPN
hassl-844	234	6	,	,	PUNCT
hassl-844	234	7	&	&	CCONJ
hassl-844	234	8	alberti	alberti	PROPN
hassl-844	234	9	-	-	PUNCT
hassl-844	234	10	alhtaybat	alhtaybat	PROPN
hassl-844	234	11	,	,	PUNCT
hassl-844	234	12	l.	l.	PROPN
hassl-844	234	13	(	(	PUNCT
hassl-844	234	14	2018	2018	NUM
hassl-844	234	15	)	)	PUNCT
hassl-844	234	16	.	.	PUNCT
hassl-844	235	1	integrated	integrate	VERB
hassl-844	235	2	thinking	thinking	NOUN
hassl-844	235	3	leading	lead	VERB
hassl-844	235	4	to	to	ADP
hassl-844	235	5	integrated	integrated	ADJ
hassl-844	235	6	reporting	reporting	NOUN
hassl-844	235	7	:	:	PUNCT
hassl-844	235	8	case	case	NOUN
hassl-844	235	9	study	study	NOUN
hassl-844	235	10	insights	insight	NOUN
hassl-844	235	11	from	from	ADP
hassl-844	235	12	a	a	DET
hassl-844	235	13	global	global	ADJ
hassl-844	235	14	player	player	NOUN
hassl-844	235	15	.	.	PUNCT
hassl-844	236	1	accounting	accounting	NOUN
hassl-844	236	2	,	,	PUNCT
hassl-844	236	3	auditing	auditing	NOUN
hassl-844	236	4	&	&	CCONJ
hassl-844	236	5	accountability	accountability	NOUN
hassl-844	236	6	journal	journal	NOUN
hassl-844	236	7	,	,	PUNCT
hassl-844	236	8	31(5	31(5	NUM
hassl-844	236	9	)	)	PUNCT
hassl-844	236	10	,	,	PUNCT
hassl-844	236	11	1435	1435	NUM
hassl-844	236	12	-	-	SYM
hassl-844	236	13	1460	1460	NUM
hassl-844	236	14	.	.	PUNCT
hassl-844	237	1	available	available	ADJ
hassl-844	237	2	at	at	ADP
hassl-844	237	3	:	:	PUNCT
hassl-844	237	4	https://doi.org/10.1108/aaaj-08-2016-2680	https://doi.org/10.1108/aaaj-08-2016-2680	PROPN
hassl-844	237	5	.	.	PUNCT
hassl-844	238	1	aluchna	aluchna	PROPN
hassl-844	238	2	,	,	PUNCT
hassl-844	238	3	m.	m.	NOUN
hassl-844	238	4	,	,	PUNCT
hassl-844	238	5	hussain	hussain	PROPN
hassl-844	238	6	,	,	PUNCT
hassl-844	238	7	n.	n.	NOUN
hassl-844	238	8	,	,	PUNCT
hassl-844	238	9	&	&	CCONJ
hassl-844	238	10	roszkowska	roszkowska	PROPN
hassl-844	238	11	-	-	PUNCT
hassl-844	238	12	menkes	menke	NOUN
hassl-844	238	13	,	,	PUNCT
hassl-844	238	14	m.	m.	NOUN
hassl-844	238	15	(	(	PUNCT
hassl-844	238	16	2019	2019	NUM
hassl-844	238	17	)	)	PUNCT
hassl-844	238	18	.	.	PUNCT
hassl-844	239	1	integrated	integrate	VERB
hassl-844	239	2	reporting	reporting	NOUN
hassl-844	239	3	narratives	narrative	NOUN
hassl-844	239	4	:	:	PUNCT
hassl-844	239	5	the	the	DET
hassl-844	239	6	case	case	NOUN
hassl-844	239	7	of	of	ADP
hassl-844	239	8	an	an	DET
hassl-844	239	9	industry	industry	NOUN
hassl-844	239	10	leader	leader	NOUN
hassl-844	239	11	.	.	PUNCT
hassl-844	240	1	sustainability	sustainability	NOUN
hassl-844	240	2	(	(	PUNCT
hassl-844	240	3	switzerland	switzerland	PROPN
hassl-844	240	4	)	)	PUNCT
hassl-844	240	5	,	,	PUNCT
hassl-844	240	6	11(4	11(4	NUM
hassl-844	240	7	)	)	PUNCT
hassl-844	240	8	,	,	PUNCT
hassl-844	240	9	1–16	1–16	PROPN
hassl-844	240	10	.	.	PUNCT
hassl-844	241	1	amirrudin	amirrudin	PROPN
hassl-844	241	2	,	,	PUNCT
hassl-844	241	3	m.	m.	PROPN
hassl-844	241	4	s.	s.	PROPN
hassl-844	241	5	,	,	PUNCT
hassl-844	241	6	abdullah	abdullah	PROPN
hassl-844	241	7	,	,	PUNCT
hassl-844	241	8	m.	m.	NOUN
hassl-844	241	9	,	,	PUNCT
hassl-844	241	10	&	&	CCONJ
hassl-844	241	11	salleh	salleh	PROPN
hassl-844	241	12	,	,	PUNCT
hassl-844	241	13	z.	z.	PROPN
hassl-844	241	14	(	(	PUNCT
hassl-844	241	15	2017	2017	NUM
hassl-844	241	16	)	)	PUNCT
hassl-844	241	17	.	.	PUNCT
hassl-844	242	1	integrated	integrate	VERB
hassl-844	242	2	reporting	reporting	NOUN
hassl-844	242	3	disclosure	disclosure	NOUN
hassl-844	242	4	quality	quality	NOUN
hassl-844	242	5	(	(	PUNCT
hassl-844	242	6	irdq	irdq	NOUN
hassl-844	242	7	)	)	PUNCT
hassl-844	242	8	index	index	NOUN
hassl-844	242	9	.	.	PUNCT
hassl-844	243	1	symposium	symposium	NOUN
hassl-844	243	2	on	on	ADP
hassl-844	243	3	innovation	innovation	NOUN
hassl-844	243	4	and	and	CCONJ
hassl-844	243	5	creativity	creativity	NOUN
hassl-844	243	6	(	(	PUNCT
hassl-844	243	7	imit	imit	NOUN
hassl-844	243	8	-	-	PUNCT
hassl-844	243	9	sic	sic	NOUN
hassl-844	243	10	)	)	PUNCT
hassl-844	243	11	,	,	PUNCT
hassl-844	243	12	2	2	NUM
hassl-844	243	13	,	,	PUNCT
hassl-844	243	14	275	275	NUM
hassl-844	243	15	-	-	SYM
hassl-844	243	16	281	281	NUM
hassl-844	243	17	.	.	PUNCT
hassl-844	244	1	amirrudin	amirrudin	VERB
hassl-844	244	2	.	.	PUNCT
hassl-844	244	3	,	,	PUNCT
hassl-844	244	4	m.	m.	PROPN
hassl-844	244	5	s.	s.	PROPN
hassl-844	244	6	,	,	PUNCT
hassl-844	244	7	abdullah	abdullah	PROPN
hassl-844	244	8	,	,	PUNCT
hassl-844	244	9	m.	m.	NOUN
hassl-844	244	10	,	,	PUNCT
hassl-844	244	11	aris	aris	PROPN
hassl-844	244	12	,	,	PUNCT
hassl-844	244	13	n.	n.	PROPN
hassl-844	244	14	a.	a.	PROPN
hassl-844	244	15	,	,	PUNCT
hassl-844	244	16	&	&	CCONJ
hassl-844	244	17	mohammed	mohammed	PROPN
hassl-844	244	18	,	,	PUNCT
hassl-844	244	19	n.	n.	PROPN
hassl-844	244	20	f.	f.	PROPN
hassl-844	244	21	(	(	PUNCT
hassl-844	244	22	2019	2019	NUM
hassl-844	244	23	)	)	PUNCT
hassl-844	244	24	.	.	PUNCT
hassl-844	245	1	are	be	AUX
hassl-844	245	2	smes	sme	NOUN
hassl-844	245	3	ready	ready	ADJ
hassl-844	245	4	for	for	ADP
hassl-844	245	5	integrated	integrated	ADJ
hassl-844	245	6	reporting	reporting	NOUN
hassl-844	245	7	?	?	PUNCT
hassl-844	246	1	the	the	DET
hassl-844	246	2	malaysian	malaysian	ADJ
hassl-844	246	3	experience	experience	NOUN
hassl-844	246	4	of	of	ADP
hassl-844	246	5	accountability	accountability	NOUN
hassl-844	246	6	.	.	PUNCT
hassl-844	247	1	international	international	ADJ
hassl-844	247	2	journal	journal	PROPN
hassl-844	247	3	of	of	ADP
hassl-844	247	4	financial	financial	ADJ
hassl-844	247	5	research	research	NOUN
hassl-844	247	6	,	,	PUNCT
hassl-844	247	7	10(5	10(5	NUM
hassl-844	247	8	)	)	PUNCT
hassl-844	247	9	,	,	PUNCT
hassl-844	247	10	301	301	NUM
hassl-844	247	11	-	-	SYM
hassl-844	247	12	312	312	NUM
hassl-844	247	13	.	.	PUNCT
hassl-844	247	14	brown	brown	PROPN
hassl-844	247	15	,	,	PUNCT
hassl-844	247	16	h.	h.	PROPN
hassl-844	247	17	s.	s.	PROPN
hassl-844	247	18	,	,	PUNCT
hassl-844	247	19	de	de	PROPN
hassl-844	247	20	jong	jong	PROPN
hassl-844	247	21	,	,	PUNCT
hassl-844	247	22	m.	m.	NOUN
hassl-844	247	23	,	,	PUNCT
hassl-844	247	24	&	&	CCONJ
hassl-844	247	25	levy	levy	PROPN
hassl-844	247	26	,	,	PUNCT
hassl-844	247	27	d.	d.	PROPN
hassl-844	247	28	l.	l.	PROPN
hassl-844	247	29	(	(	PUNCT
hassl-844	247	30	2009	2009	NUM
hassl-844	247	31	)	)	PUNCT
hassl-844	247	32	.	.	PUNCT
hassl-844	248	1	building	build	VERB
hassl-844	248	2	institutions	institution	NOUN
hassl-844	248	3	based	base	VERB
hassl-844	248	4	on	on	ADP
hassl-844	248	5	information	information	NOUN
hassl-844	248	6	disclosure	disclosure	NOUN
hassl-844	248	7	:	:	PUNCT
hassl-844	248	8	lessons	lesson	NOUN
hassl-844	248	9	from	from	ADP
hassl-844	248	10	gri	gri	PROPN
hassl-844	248	11	's	's	PART
hassl-844	248	12	sustainability	sustainability	NOUN
hassl-844	248	13	reporting	reporting	NOUN
hassl-844	248	14	.	.	PUNCT
hassl-844	249	1	journal	journal	NOUN
hassl-844	249	2	of	of	ADP
hassl-844	249	3	cleaner	clean	ADJ
hassl-844	249	4	production	production	NOUN
hassl-844	249	5	,	,	PUNCT
hassl-844	249	6	17(6	17(6	NUM
hassl-844	249	7	)	)	PUNCT
hassl-844	249	8	,	,	PUNCT
hassl-844	249	9	571	571	NUM
hassl-844	249	10	-	-	SYM
hassl-844	249	11	580	580	NUM
hassl-844	249	12	.	.	PUNCT
hassl-844	249	13	available	available	ADJ
hassl-844	249	14	at	at	ADP
hassl-844	249	15	:	:	PUNCT
hassl-844	249	16	https://doi.org/10.1016/j.jclepro.2008.12.009	https://doi.org/10.1016/j.jclepro.2008.12.009	NOUN
hassl-844	249	17	.	.	PUNCT
hassl-844	250	1	buhr	buhr	PROPN
hassl-844	250	2	,	,	PUNCT
hassl-844	250	3	n.	n.	NOUN
hassl-844	250	4	,	,	PUNCT
hassl-844	250	5	gray	gray	ADJ
hassl-844	250	6	,	,	PUNCT
hassl-844	250	7	r.	r.	PROPN
hassl-844	250	8	,	,	PUNCT
hassl-844	250	9	&	&	CCONJ
hassl-844	250	10	milne	milne	PROPN
hassl-844	250	11	,	,	PUNCT
hassl-844	250	12	m.	m.	NOUN
hassl-844	250	13	j.	j.	PROPN
hassl-844	250	14	(	(	PUNCT
hassl-844	250	15	2014	2014	NUM
hassl-844	250	16	)	)	PUNCT
hassl-844	250	17	.	.	PUNCT
hassl-844	251	1	histories	history	NOUN
hassl-844	251	2	,	,	PUNCT
hassl-844	251	3	rationales	rationale	NOUN
hassl-844	251	4	,	,	PUNCT
hassl-844	251	5	voluntary	voluntary	ADJ
hassl-844	251	6	standards	standard	NOUN
hassl-844	251	7	and	and	CCONJ
hassl-844	251	8	future	future	ADJ
hassl-844	251	9	prospects	prospect	NOUN
hassl-844	251	10	for	for	ADP
hassl-844	251	11	sustainability	sustainability	NOUN
hassl-844	251	12	reporting	reporting	NOUN
hassl-844	251	13	:	:	PUNCT
hassl-844	251	14	csr	csr	NOUN
hassl-844	251	15	,	,	PUNCT
hassl-844	251	16	gri	gri	NOUN
hassl-844	251	17	,	,	PUNCT
hassl-844	251	18	iirc	iirc	ADV
hassl-844	251	19	and	and	CCONJ
hassl-844	251	20	beyond	beyond	ADV
hassl-844	251	21	,	,	PUNCT
hassl-844	251	22	in	in	ADP
hassl-844	251	23	bebbington	bebbington	PROPN
hassl-844	251	24	,	,	PUNCT
hassl-844	251	25	j.	j.	PROPN
hassl-844	251	26	,	,	PUNCT
hassl-844	251	27	unerman	unerman	PROPN
hassl-844	251	28	,	,	PUNCT
hassl-844	251	29	j.	j.	PROPN
hassl-844	251	30	and	and	CCONJ
hassl-844	251	31	o‟dwyer	o‟dwyer	PROPN
hassl-844	251	32	,	,	PUNCT
hassl-844	251	33	b.	b.	PROPN
hassl-844	251	34	(	(	PUNCT
hassl-844	251	35	eds	eds	PROPN
hassl-844	251	36	)	)	PUNCT
hassl-844	251	37	,	,	PUNCT
hassl-844	251	38	sustainability	sustainability	NOUN
hassl-844	251	39	accounting	accounting	NOUN
hassl-844	251	40	and	and	CCONJ
hassl-844	251	41	accountability	accountability	NOUN
hassl-844	251	42	(	(	PUNCT
hassl-844	251	43	2nd	2nd	ADJ
hassl-844	251	44	ed	ed	NOUN
hassl-844	251	45	.	.	PROPN
hassl-844	251	46	,	,	PUNCT
hassl-844	251	47	pp	pp	ADJ
hassl-844	251	48	.	.	PUNCT
hassl-844	252	1	51	51	NUM
hassl-844	252	2	-	-	SYM
hassl-844	252	3	71	71	NUM
hassl-844	252	4	)	)	PUNCT
hassl-844	252	5	.	.	PUNCT
hassl-844	253	1	london	london	PROPN
hassl-844	253	2	:	:	PUNCT
hassl-844	253	3	routledge	routledge	PROPN
hassl-844	253	4	.	.	PUNCT
hassl-844	254	1	del	del	PROPN
hassl-844	254	2	baldo	baldo	PROPN
hassl-844	254	3	,	,	PUNCT
hassl-844	254	4	m.	m.	NOUN
hassl-844	254	5	(	(	PUNCT
hassl-844	254	6	2017	2017	NUM
hassl-844	254	7	)	)	PUNCT
hassl-844	254	8	.	.	PUNCT
hassl-844	255	1	the	the	DET
hassl-844	255	2	implementation	implementation	NOUN
hassl-844	255	3	of	of	ADP
hassl-844	255	4	integrating	integrate	VERB
hassl-844	255	5	reporting	report	VERB
hassl-844	255	6	<	<	X
hassl-844	255	7	ir	ir	X
hassl-844	255	8	>	>	X
hassl-844	255	9	in	in	ADP
hassl-844	255	10	smes	sme	NOUN
hassl-844	255	11	:	:	PUNCT
hassl-844	255	12	insights	insight	NOUN
hassl-844	255	13	from	from	ADP
hassl-844	255	14	a	a	DET
hassl-844	255	15	pioneering	pioneer	VERB
hassl-844	255	16	experience	experience	NOUN
hassl-844	255	17	in	in	ADP
hassl-844	255	18	italy	italy	PROPN
hassl-844	255	19	.	.	PUNCT
hassl-844	256	1	meditari	meditari	ADJ
hassl-844	256	2	accountancy	accountancy	NOUN
hassl-844	256	3	research	research	NOUN
hassl-844	256	4	,	,	PUNCT
hassl-844	256	5	25(4	25(4	NOUN
hassl-844	256	6	)	)	PUNCT
hassl-844	256	7	,	,	PUNCT
hassl-844	256	8	505–532	505–532	NUM
hassl-844	256	9	.	.	PUNCT
hassl-844	256	10	demirel	demirel	NOUN
hassl-844	256	11	,	,	PUNCT
hassl-844	256	12	b.	b.	PROPN
hassl-844	256	13	,	,	PUNCT
hassl-844	256	14	&	&	CCONJ
hassl-844	256	15	erol	erol	PROPN
hassl-844	256	16	,	,	PUNCT
hassl-844	256	17	i.	i.	PROPN
hassl-844	256	18	(	(	PUNCT
hassl-844	256	19	2016	2016	NUM
hassl-844	256	20	)	)	PUNCT
hassl-844	256	21	.	.	PUNCT
hassl-844	257	1	investigation	investigation	NOUN
hassl-844	257	2	of	of	ADP
hassl-844	257	3	integrated	integrated	ADJ
hassl-844	257	4	reporting	reporting	NOUN
hassl-844	257	5	as	as	ADP
hassl-844	257	6	a	a	DET
hassl-844	257	7	new	new	ADJ
hassl-844	257	8	approach	approach	NOUN
hassl-844	257	9	of	of	ADP
hassl-844	257	10	corporate	corporate	ADJ
hassl-844	257	11	reporting	reporting	NOUN
hassl-844	257	12	.	.	PUNCT
hassl-844	258	1	international	international	ADJ
hassl-844	258	2	journal	journal	PROPN
hassl-844	258	3	of	of	ADP
hassl-844	258	4	business	business	NOUN
hassl-844	258	5	and	and	CCONJ
hassl-844	258	6	social	social	ADJ
hassl-844	258	7	research	research	NOUN
hassl-844	258	8	,	,	PUNCT
hassl-844	258	9	6(10	6(10	NUM
hassl-844	258	10	)	)	PUNCT
hassl-844	258	11	,	,	PUNCT
hassl-844	258	12	32	32	NUM
hassl-844	258	13	-	-	SYM
hassl-844	258	14	46	46	NUM
hassl-844	258	15	.	.	PUNCT
hassl-844	258	16	available	available	ADJ
hassl-844	258	17	at	at	ADP
hassl-844	258	18	:	:	PUNCT
hassl-844	258	19	https://doi.org/10.18533/ijbsr.v6i10.1002	https://doi.org/10.18533/ijbsr.v6i10.1002	NOUN
hassl-844	258	20	.	.	PUNCT
hassl-844	259	1	dumay	dumay	PROPN
hassl-844	259	2	,	,	PUNCT
hassl-844	259	3	j.	j.	PROPN
hassl-844	259	4	,	,	PUNCT
hassl-844	259	5	bernardi	bernardi	PROPN
hassl-844	259	6	,	,	PUNCT
hassl-844	259	7	c.	c.	PROPN
hassl-844	259	8	,	,	PUNCT
hassl-844	259	9	guthrie	guthrie	PROPN
hassl-844	259	10	,	,	PUNCT
hassl-844	259	11	j.	j.	PROPN
hassl-844	259	12	,	,	PUNCT
hassl-844	259	13	&	&	CCONJ
hassl-844	259	14	demartini	demartini	PROPN
hassl-844	259	15	,	,	PUNCT
hassl-844	259	16	p.	p.	NOUN
hassl-844	259	17	(	(	PUNCT
hassl-844	259	18	2016	2016	NUM
hassl-844	259	19	)	)	PUNCT
hassl-844	259	20	.	.	PUNCT
hassl-844	260	1	integrated	integrate	VERB
hassl-844	260	2	reporting	reporting	NOUN
hassl-844	260	3	:	:	PUNCT
hassl-844	260	4	a	a	DET
hassl-844	260	5	structured	structured	ADJ
hassl-844	260	6	literature	literature	NOUN
hassl-844	260	7	review	review	NOUN
hassl-844	260	8	.	.	PUNCT
hassl-844	261	1	accounting	accounting	PROPN
hassl-844	261	2	forum	forum	PROPN
hassl-844	261	3	,	,	PUNCT
hassl-844	261	4	40(3	40(3	NOUN
hassl-844	261	5	)	)	PUNCT
hassl-844	261	6	,	,	PUNCT
hassl-844	261	7	166	166	NUM
hassl-844	261	8	-	-	SYM
hassl-844	261	9	185	185	NUM
hassl-844	261	10	.	.	PUNCT
hassl-844	262	1	dumitru	dumitru	NOUN
hassl-844	262	2	,	,	PUNCT
hassl-844	262	3	m.	m.	NOUN
hassl-844	262	4	,	,	PUNCT
hassl-844	262	5	gușe	gușe	NOUN
hassl-844	262	6	,	,	PUNCT
hassl-844	262	7	r.	r.	PROPN
hassl-844	262	8	g.	g.	PROPN
hassl-844	262	9	,	,	PUNCT
hassl-844	262	10	feleagă	feleagă	PROPN
hassl-844	262	11	,	,	PUNCT
hassl-844	262	12	l.	l.	PROPN
hassl-844	262	13	,	,	PUNCT
hassl-844	262	14	mangiuc	mangiuc	PROPN
hassl-844	262	15	,	,	PUNCT
hassl-844	262	16	d.	d.	PROPN
hassl-844	262	17	m.	m.	PROPN
hassl-844	262	18	,	,	PUNCT
hassl-844	262	19	&	&	CCONJ
hassl-844	262	20	feldioreanu	feldioreanu	PROPN
hassl-844	262	21	,	,	PUNCT
hassl-844	262	22	a.	a.	NOUN
hassl-844	262	23	i.	i.	PROPN
hassl-844	262	24	(	(	PUNCT
hassl-844	262	25	2015	2015	NUM
hassl-844	262	26	)	)	PUNCT
hassl-844	262	27	.	.	PUNCT
hassl-844	263	1	marketing	marketing	NOUN
hassl-844	263	2	communications	communication	NOUN
hassl-844	263	3	of	of	ADP
hassl-844	263	4	value	value	NOUN
hassl-844	263	5	creation	creation	NOUN
hassl-844	263	6	in	in	ADP
hassl-844	263	7	sustainable	sustainable	ADJ
hassl-844	263	8	organizations	organization	NOUN
hassl-844	263	9	.	.	PUNCT
hassl-844	264	1	the	the	DET
hassl-844	264	2	practice	practice	NOUN
hassl-844	264	3	of	of	ADP
hassl-844	264	4	integrated	integrated	ADJ
hassl-844	264	5	reports	report	NOUN
hassl-844	264	6	.	.	PUNCT
hassl-844	265	1	amfiteatru	amfiteatru	PROPN
hassl-844	265	2	economic	economic	PROPN
hassl-844	265	3	journal	journal	PROPN
hassl-844	265	4	,	,	PUNCT
hassl-844	265	5	17(40	17(40	NUM
hassl-844	265	6	)	)	PUNCT
hassl-844	265	7	,	,	PUNCT
hassl-844	265	8	955	955	NUM
hassl-844	265	9	-	-	SYM
hassl-844	265	10	976	976	NUM
hassl-844	265	11	.	.	PUNCT
hassl-844	266	1	eccles	eccles	PROPN
hassl-844	266	2	,	,	PUNCT
hassl-844	266	3	r.	r.	PROPN
hassl-844	266	4	g.	g.	PROPN
hassl-844	266	5	,	,	PUNCT
hassl-844	266	6	&	&	CCONJ
hassl-844	266	7	krzus	krzus	PROPN
hassl-844	266	8	,	,	PUNCT
hassl-844	266	9	m.	m.	NOUN
hassl-844	266	10	p.	p.	NOUN
hassl-844	266	11	(	(	PUNCT
hassl-844	266	12	2010	2010	NUM
hassl-844	266	13	)	)	PUNCT
hassl-844	266	14	.	.	PUNCT
hassl-844	267	1	integrated	integrate	VERB
hassl-844	267	2	reporting	reporting	NOUN
hassl-844	267	3	for	for	ADP
hassl-844	267	4	a	a	DET
hassl-844	267	5	sustainable	sustainable	ADJ
hassl-844	267	6	strategy	strategy	NOUN
hassl-844	267	7	:	:	PUNCT
hassl-844	267	8	one	one	NUM
hassl-844	267	9	report	report	NOUN
hassl-844	267	10	has	have	VERB
hassl-844	267	11	the	the	DET
hassl-844	267	12	potential	potential	NOUN
hassl-844	267	13	to	to	PART
hassl-844	267	14	significantly	significantly	ADV
hassl-844	267	15	change	change	VERB
hassl-844	267	16	how	how	SCONJ
hassl-844	267	17	companies	company	NOUN
hassl-844	267	18	operate	operate	VERB
hassl-844	267	19	and	and	CCONJ
hassl-844	267	20	investors	investor	NOUN
hassl-844	267	21	think	think	VERB
hassl-844	267	22	,	,	PUNCT
hassl-844	267	23	shifting	shift	VERB
hassl-844	267	24	the	the	DET
hassl-844	267	25	focus	focus	NOUN
hassl-844	267	26	from	from	ADP
hassl-844	267	27	that	that	PRON
hassl-844	267	28	of	of	ADP
hassl-844	267	29	meeting	meet	VERB
hassl-844	267	30	short	short	ADJ
hassl-844	267	31	-	-	PUNCT
hassl-844	267	32	term	term	NOUN
hassl-844	267	33	financial	financial	ADJ
hassl-844	267	34	goals	goal	NOUN
hassl-844	267	35	to	to	ADP
hassl-844	267	36	developing	develop	VERB
hassl-844	267	37	a	a	DET
hassl-844	267	38	long	long	ADJ
hassl-844	267	39	-	-	PUNCT
hassl-844	267	40	term	term	NOUN
hassl-844	267	41	business	business	NOUN
hassl-844	267	42	strategy	strategy	NOUN
hassl-844	267	43	that	that	PRON
hassl-844	267	44	not	not	PART
hassl-844	267	45	only	only	ADV
hassl-844	267	46	makes	make	VERB
hassl-844	267	47	a	a	DET
hassl-844	267	48	commitment	commitment	NOUN
hassl-844	267	49	to	to	ADP
hassl-844	267	50	corporate	corporate	ADJ
hassl-844	267	51	social	social	ADJ
hassl-844	267	52	responsibility	responsibility	NOUN
hassl-844	267	53	,	,	PUNCT
hassl-844	267	54	but	but	CCONJ
hassl-844	267	55	also	also	ADV
hassl-844	267	56	to	to	ADP
hassl-844	267	57	a	a	DET
hassl-844	267	58	sustainable	sustainable	ADJ
hassl-844	267	59	society	society	NOUN
hassl-844	267	60	.	.	PUNCT
hassl-844	268	1	financial	financial	ADJ
hassl-844	268	2	executive	executive	NOUN
hassl-844	268	3	,	,	PUNCT
hassl-844	268	4	26(2	26(2	NUM
hassl-844	268	5	)	)	PUNCT
hassl-844	268	6	,	,	PUNCT
hassl-844	268	7	28	28	NUM
hassl-844	268	8	-	-	SYM
hassl-844	268	9	33	33	NUM
hassl-844	268	10	.	.	PUNCT
hassl-844	269	1	edward	edward	PROPN
hassl-844	269	2	.	.	PROPN
hassl-844	269	3	,	,	PUNCT
hassl-844	269	4	f.	f.	PROPN
hassl-844	269	5	r.	r.	PROPN
hassl-844	269	6	(	(	PUNCT
hassl-844	269	7	1984	1984	NUM
hassl-844	269	8	)	)	PUNCT
hassl-844	269	9	.	.	PUNCT
hassl-844	270	1	strategic	strategic	ADJ
hassl-844	270	2	management	management	NOUN
hassl-844	270	3	:	:	PUNCT
hassl-844	270	4	a	a	DET
hassl-844	270	5	stakeholder	stakeholder	NOUN
hassl-844	270	6	approach	approach	NOUN
hassl-844	270	7	(	(	PUNCT
hassl-844	270	8	vol	vol	NOUN
hassl-844	270	9	.	.	PROPN
hassl-844	270	10	46	46	NUM
hassl-844	270	11	)	)	PUNCT
hassl-844	270	12	.	.	PUNCT
hassl-844	271	1	boston	boston	PROPN
hassl-844	271	2	:	:	PUNCT
hassl-844	271	3	pitman	pitman	PROPN
hassl-844	271	4	.	.	PUNCT
hassl-844	272	1	elkington	elkington	PROPN
hassl-844	272	2	,	,	PUNCT
hassl-844	272	3	j.	j.	PROPN
hassl-844	272	4	(	(	PUNCT
hassl-844	272	5	2004	2004	NUM
hassl-844	272	6	)	)	PUNCT
hassl-844	272	7	.	.	PUNCT
hassl-844	272	8	enter	enter	VERB
hassl-844	272	9	the	the	DET
hassl-844	272	10	triple	triple	ADJ
hassl-844	272	11	bottom	bottom	ADJ
hassl-844	272	12	line	line	NOUN
hassl-844	272	13	.	.	PUNCT
hassl-844	273	1	in	in	ADP
hassl-844	273	2	henriques	henrique	NOUN
hassl-844	273	3	,	,	PUNCT
hassl-844	273	4	a.	a.	NOUN
hassl-844	273	5	and	and	CCONJ
hassl-844	273	6	richardson	richardson	PROPN
hassl-844	273	7	,	,	PUNCT
hassl-844	273	8	j.	j.	PROPN
hassl-844	273	9	(	(	PUNCT
hassl-844	273	10	eds	eds	PROPN
hassl-844	273	11	.	.	PUNCT
hassl-844	273	12	)	)	PUNCT
hassl-844	273	13	,	,	PUNCT
hassl-844	273	14	the	the	DET
hassl-844	273	15	triple	triple	ADJ
hassl-844	273	16	bottom	bottom	ADJ
hassl-844	273	17	line	line	NOUN
hassl-844	273	18	,	,	PUNCT
hassl-844	273	19	does	do	AUX
hassl-844	273	20	it	it	PRON
hassl-844	273	21	all	all	PRON
hassl-844	273	22	add	add	VERB
hassl-844	273	23	up	up	ADP
hassl-844	273	24	?	?	PUNCT
hassl-844	274	1	assessing	assess	VERB
hassl-844	274	2	the	the	DET
hassl-844	274	3	sustainability	sustainability	NOUN
hassl-844	274	4	of	of	ADP
hassl-844	274	5	business	business	NOUN
hassl-844	274	6	and	and	CCONJ
hassl-844	274	7	csr	csr	NOUN
hassl-844	274	8	(	(	PUNCT
hassl-844	274	9	pp	pp	ADJ
hassl-844	274	10	.	.	PUNCT
hassl-844	274	11	116	116	NUM
hassl-844	274	12	)	)	PUNCT
hassl-844	274	13	.	.	PUNCT
hassl-844	275	1	london	london	PROPN
hassl-844	275	2	:	:	PUNCT
hassl-844	275	3	earthscan	earthscan	PROPN
hassl-844	275	4	.	.	PUNCT
hassl-844	276	1	farneti	farneti	PROPN
hassl-844	276	2	,	,	PUNCT
hassl-844	276	3	f.	f.	PROPN
hassl-844	276	4	,	,	PUNCT
hassl-844	276	5	casonato	casonato	PROPN
hassl-844	276	6	,	,	PUNCT
hassl-844	276	7	f.	f.	PROPN
hassl-844	276	8	,	,	PUNCT
hassl-844	276	9	montecalvo	montecalvo	PROPN
hassl-844	276	10	,	,	PUNCT
hassl-844	276	11	m.	m.	NOUN
hassl-844	276	12	,	,	PUNCT
hassl-844	276	13	&	&	CCONJ
hassl-844	276	14	de	de	X
hassl-844	276	15	villiers	villier	NOUN
hassl-844	276	16	,	,	PUNCT
hassl-844	276	17	c.	c.	PROPN
hassl-844	276	18	j.	j.	PROPN
hassl-844	276	19	(	(	PUNCT
hassl-844	276	20	2019	2019	NUM
hassl-844	276	21	)	)	PUNCT
hassl-844	276	22	.	.	PUNCT
hassl-844	277	1	the	the	DET
hassl-844	277	2	influence	influence	NOUN
hassl-844	277	3	of	of	ADP
hassl-844	277	4	integrated	integrated	ADJ
hassl-844	277	5	reporting	reporting	NOUN
hassl-844	277	6	and	and	CCONJ
hassl-844	277	7	stakeholder	stakeholder	NOUN
hassl-844	277	8	information	information	NOUN
hassl-844	277	9	needs	need	VERB
hassl-844	277	10	on	on	ADP
hassl-844	277	11	the	the	DET
hassl-844	277	12	disclosure	disclosure	NOUN
hassl-844	277	13	of	of	ADP
hassl-844	277	14	social	social	ADJ
hassl-844	277	15	information	information	NOUN
hassl-844	277	16	in	in	ADP
hassl-844	277	17	a	a	DET
hassl-844	277	18	state	state	NOUN
hassl-844	277	19	-	-	PUNCT
hassl-844	277	20	owned	own	VERB
hassl-844	277	21	enterprise	enterprise	NOUN
hassl-844	277	22	.	.	PUNCT
hassl-844	278	1	meditari	meditari	ADJ
hassl-844	278	2	accountancy	accountancy	NOUN
hassl-844	278	3	research	research	NOUN
hassl-844	278	4	.	.	PUNCT
hassl-844	279	1	humanities	humanity	NOUN
hassl-844	279	2	and	and	CCONJ
hassl-844	279	3	social	social	ADJ
hassl-844	279	4	sciences	science	NOUN
hassl-844	279	5	letters	letter	NOUN
hassl-844	279	6	,	,	PUNCT
hassl-844	279	7	2020	2020	NUM
hassl-844	279	8	,	,	PUNCT
hassl-844	279	9	8(1	8(1	NOUN
hassl-844	279	10	):	):	PUNCT
hassl-844	279	11	123	123	NUM
hassl-844	279	12	-	-	SYM
hassl-844	279	13	132	132	NUM
hassl-844	279	14	132	132	NUM
hassl-844	279	15	©	©	PROPN
hassl-844	279	16	2020	2020	NUM
hassl-844	279	17	conscientia	conscientia	PROPN
hassl-844	279	18	beam	beam	PROPN
hassl-844	279	19	.	.	PUNCT
hassl-844	280	1	all	all	DET
hassl-844	280	2	rights	right	NOUN
hassl-844	280	3	reserved	reserve	VERB
hassl-844	280	4	.	.	PUNCT
hassl-844	281	1	gelmini	gelmini	PROPN
hassl-844	281	2	,	,	PUNCT
hassl-844	281	3	l.	l.	PROPN
hassl-844	281	4	(	(	PUNCT
hassl-844	281	5	2018	2018	NUM
hassl-844	281	6	)	)	PUNCT
hassl-844	281	7	.	.	PUNCT
hassl-844	282	1	does	do	AUX
hassl-844	282	2	the	the	DET
hassl-844	282	3	cultural	cultural	ADJ
hassl-844	282	4	environment	environment	NOUN
hassl-844	282	5	matter	matter	NOUN
hassl-844	282	6	?	?	PUNCT
hassl-844	283	1	the	the	DET
hassl-844	283	2	case	case	NOUN
hassl-844	283	3	of	of	ADP
hassl-844	283	4	integrated	integrated	ADJ
hassl-844	283	5	reporting	reporting	NOUN
hassl-844	283	6	and	and	CCONJ
hassl-844	283	7	islam	islam	PROPN
hassl-844	283	8	.	.	PROPN
hassl-844	283	9	world	world	PROPN
hassl-844	283	10	journal	journal	PROPN
hassl-844	283	11	of	of	ADP
hassl-844	283	12	social	social	ADJ
hassl-844	283	13	sciences	science	NOUN
hassl-844	283	14	,	,	PUNCT
hassl-844	283	15	8(1	8(1	NOUN
hassl-844	283	16	)	)	PUNCT
hassl-844	283	17	,	,	PUNCT
hassl-844	283	18	73	73	NUM
hassl-844	283	19	–	–	SYM
hassl-844	283	20	86	86	NUM
hassl-844	283	21	.	.	PUNCT
hassl-844	284	1	hernandez	hernandez	PROPN
hassl-844	284	2	,	,	PUNCT
hassl-844	284	3	m.	m.	NOUN
hassl-844	284	4	(	(	PUNCT
hassl-844	284	5	2012	2012	NUM
hassl-844	284	6	)	)	PUNCT
hassl-844	284	7	.	.	PUNCT
hassl-844	285	1	toward	toward	ADP
hassl-844	285	2	an	an	DET
hassl-844	285	3	understanding	understanding	NOUN
hassl-844	285	4	of	of	ADP
hassl-844	285	5	the	the	DET
hassl-844	285	6	psychology	psychology	NOUN
hassl-844	285	7	of	of	ADP
hassl-844	285	8	stewardship	stewardship	NOUN
hassl-844	285	9	.	.	PUNCT
hassl-844	286	1	academy	academy	PROPN
hassl-844	286	2	of	of	ADP
hassl-844	286	3	management	management	PROPN
hassl-844	286	4	review	review	PROPN
hassl-844	286	5	,	,	PUNCT
hassl-844	286	6	37(2	37(2	PROPN
hassl-844	286	7	)	)	PUNCT
hassl-844	286	8	,	,	PUNCT
hassl-844	286	9	172193	172193	NUM
hassl-844	286	10	.	.	PUNCT
hassl-844	287	1	available	available	ADJ
hassl-844	287	2	at	at	ADP
hassl-844	287	3	:	:	PUNCT
hassl-844	287	4	https://doi.org/10.5465/amr.2010.0363	https://doi.org/10.5465/amr.2010.0363	ADJ
hassl-844	287	5	.	.	PUNCT
hassl-844	288	1	hopwood	hopwood	PROPN
hassl-844	288	2	,	,	PUNCT
hassl-844	288	3	a.	a.	NOUN
hassl-844	288	4	g.	g.	PROPN
hassl-844	288	5	,	,	PUNCT
hassl-844	288	6	unerman	unerman	PROPN
hassl-844	288	7	,	,	PUNCT
hassl-844	288	8	j.	j.	PROPN
hassl-844	288	9	,	,	PUNCT
hassl-844	288	10	&	&	CCONJ
hassl-844	288	11	fries	fry	NOUN
hassl-844	288	12	,	,	PUNCT
hassl-844	288	13	j.	j.	PROPN
hassl-844	288	14	(	(	PUNCT
hassl-844	288	15	2010	2010	NUM
hassl-844	288	16	)	)	PUNCT
hassl-844	288	17	.	.	PUNCT
hassl-844	289	1	accounting	account	VERB
hassl-844	289	2	for	for	ADP
hassl-844	289	3	sustainability	sustainability	NOUN
hassl-844	289	4	.	.	PUNCT
hassl-844	290	1	earthscan	earthscan	PROPN
hassl-844	290	2	,	,	PUNCT
hassl-844	290	3	london	london	PROPN
hassl-844	290	4	:	:	PUNCT
hassl-844	290	5	practical	practical	ADJ
hassl-844	290	6	insights	insight	NOUN
hassl-844	290	7	.	.	PUNCT
hassl-844	291	1	iirc	iirc	ADJ
hassl-844	291	2	.	.	PUNCT
hassl-844	292	1	(	(	PUNCT
hassl-844	292	2	2013a	2013a	NUM
hassl-844	292	3	)	)	PUNCT
hassl-844	292	4	.	.	PUNCT
hassl-844	293	1	integrated	integrate	VERB
hassl-844	293	2	reporting	reporting	NOUN
hassl-844	293	3	framework	framework	NOUN
hassl-844	293	4	.	.	PUNCT
hassl-844	294	1	international	international	ADJ
hassl-844	294	2	journal	journal	PROPN
hassl-844	294	3	of	of	ADP
hassl-844	294	4	financial	financial	ADJ
hassl-844	294	5	research	research	NOUN
hassl-844	294	6	,	,	PUNCT
hassl-844	294	7	10(5	10(5	NUM
hassl-844	294	8	)	)	PUNCT
hassl-844	294	9	,	,	PUNCT
hassl-844	294	10	301	301	NUM
hassl-844	294	11	-	-	SYM
hassl-844	294	12	312	312	NUM
hassl-844	294	13	.	.	PUNCT
hassl-844	294	14	iodsa	iodsa	NOUN
hassl-844	294	15	.	.	PUNCT
hassl-844	295	1	(	(	PUNCT
hassl-844	295	2	2016	2016	NUM
hassl-844	295	3	)	)	PUNCT
hassl-844	295	4	.	.	PUNCT
hassl-844	296	1	king	king	NOUN
hassl-844	296	2	iv	iv	NUM
hassl-844	296	3	report	report	NOUN
hassl-844	296	4	on	on	ADP
hassl-844	296	5	corporate	corporate	ADJ
hassl-844	296	6	governance	governance	NOUN
hassl-844	296	7	for	for	ADP
hassl-844	296	8	south	south	PROPN
hassl-844	296	9	africa	africa	PROPN
hassl-844	296	10	,	,	PUNCT
hassl-844	296	11	institute	institute	PROPN
hassl-844	296	12	of	of	ADP
hassl-844	296	13	directors	director	NOUN
hassl-844	296	14	,	,	PUNCT
hassl-844	296	15	johannesburg	johannesburg	PROPN
hassl-844	296	16	.	.	PUNCT
hassl-844	296	17	retrieved	retrieve	VERB
hassl-844	296	18	from	from	ADP
hassl-844	296	19	:	:	PUNCT
hassl-844	296	20	https://c.ymcdn.com/sites/iodsa.site-ym.com/resource/collection/684b68a7-b768-465c-8214e3a007f15a5a/iodsa_king_iv_report_-_webversion.pdf	https://c.ymcdn.com/sites/iodsa.site-ym.com/resource/collection/684b68a7-b768-465c-8214e3a007f15a5a/iodsa_king_iv_report_-_webversion.pdf	NOUN
hassl-844	296	21	iodsa	iodsa	NOUN
hassl-844	296	22	.	.	PUNCT
hassl-844	297	1	(	(	PUNCT
hassl-844	297	2	2009	2009	NUM
hassl-844	297	3	)	)	PUNCT
hassl-844	297	4	.	.	PUNCT
hassl-844	298	1	king	king	PROPN
hassl-844	298	2	report	report	NOUN
hassl-844	298	3	on	on	ADP
hassl-844	298	4	corporate	corporate	ADJ
hassl-844	298	5	governance	governance	NOUN
hassl-844	298	6	for	for	ADP
hassl-844	298	7	south	south	PROPN
hassl-844	298	8	africa	africa	PROPN
hassl-844	298	9	(	(	PUNCT
hassl-844	298	10	king	king	PROPN
hassl-844	298	11	iii	iii	PROPN
hassl-844	298	12	)	)	PUNCT
hassl-844	298	13	.	.	PUNCT
hassl-844	299	1	johannesburg	johannesburg	PROPN
hassl-844	299	2	:	:	PUNCT
hassl-844	299	3	institute	institute	PROPN
hassl-844	299	4	of	of	ADP
hassl-844	299	5	directors	director	NOUN
hassl-844	299	6	.	.	PUNCT
hassl-844	300	1	jhunjhunwala	jhunjhunwala	PROPN
hassl-844	300	2	,	,	PUNCT
hassl-844	300	3	s.	s.	PROPN
hassl-844	300	4	(	(	PUNCT
hassl-844	300	5	2014	2014	NUM
hassl-844	300	6	)	)	PUNCT
hassl-844	300	7	.	.	PUNCT
hassl-844	301	1	integrated	integrate	VERB
hassl-844	301	2	reporting	reporting	NOUN
hassl-844	301	3	:	:	PUNCT
hassl-844	301	4	need	need	NOUN
hassl-844	301	5	of	of	ADP
hassl-844	301	6	the	the	DET
hassl-844	301	7	day	day	NOUN
hassl-844	301	8	.	.	PUNCT
hassl-844	302	1	indian	indian	PROPN
hassl-844	302	2	journal	journal	PROPN
hassl-844	302	3	of	of	ADP
hassl-844	302	4	corporate	corporate	ADJ
hassl-844	302	5	governance	governance	NOUN
hassl-844	302	6	,	,	PUNCT
hassl-844	302	7	7(1	7(1	NUM
hassl-844	302	8	)	)	PUNCT
hassl-844	302	9	,	,	PUNCT
hassl-844	302	10	1	1	X
hassl-844	302	11	.	.	X
hassl-844	302	12	lee	lee	PROPN
hassl-844	302	13	,	,	PUNCT
hassl-844	302	14	k.	k.	PROPN
hassl-844	302	15	w.	w.	PROPN
hassl-844	302	16	(	(	PUNCT
hassl-844	302	17	2016	2016	NUM
hassl-844	302	18	)	)	PUNCT
hassl-844	302	19	.	.	PUNCT
hassl-844	303	1	the	the	DET
hassl-844	303	2	association	association	NOUN
hassl-844	303	3	between	between	ADP
hassl-844	303	4	integrated	integrate	VERB
hassl-844	303	5	reporting	reporting	NOUN
hassl-844	303	6	and	and	CCONJ
hassl-844	303	7	firm	firm	ADJ
hassl-844	303	8	valuation	valuation	NOUN
hassl-844	303	9	.	.	PUNCT
hassl-844	304	1	review	review	NOUN
hassl-844	304	2	of	of	ADP
hassl-844	304	3	quantitative	quantitative	ADJ
hassl-844	304	4	finance	finance	NOUN
hassl-844	304	5	and	and	CCONJ
hassl-844	304	6	accounting	accounting	NOUN
hassl-844	304	7	,	,	PUNCT
hassl-844	304	8	47(4	47(4	PROPN
hassl-844	304	9	)	)	PUNCT
hassl-844	304	10	,	,	PUNCT
hassl-844	304	11	1221	1221	NUM
hassl-844	304	12	-	-	SYM
hassl-844	304	13	1250	1250	NUM
hassl-844	304	14	.	.	PUNCT
hassl-844	305	1	lodhia	lodhia	PROPN
hassl-844	305	2	,	,	PUNCT
hassl-844	305	3	s.	s.	PROPN
hassl-844	305	4	,	,	PUNCT
hassl-844	305	5	&	&	CCONJ
hassl-844	305	6	stone	stone	PROPN
hassl-844	305	7	,	,	PUNCT
hassl-844	305	8	g.	g.	PROPN
hassl-844	305	9	(	(	PUNCT
hassl-844	305	10	2017	2017	NUM
hassl-844	305	11	)	)	PUNCT
hassl-844	305	12	.	.	PUNCT
hassl-844	306	1	integrated	integrate	VERB
hassl-844	306	2	reporting	reporting	NOUN
hassl-844	306	3	in	in	ADP
hassl-844	306	4	an	an	DET
hassl-844	306	5	internet	internet	NOUN
hassl-844	306	6	and	and	CCONJ
hassl-844	306	7	social	social	ADJ
hassl-844	306	8	media	medium	NOUN
hassl-844	306	9	communication	communication	NOUN
hassl-844	306	10	environment	environment	NOUN
hassl-844	306	11	:	:	PUNCT
hassl-844	306	12	conceptual	conceptual	ADJ
hassl-844	306	13	insights	insight	NOUN
hassl-844	306	14	.	.	PUNCT
hassl-844	307	1	australian	australian	ADJ
hassl-844	307	2	accounting	accounting	NOUN
hassl-844	307	3	review	review	NOUN
hassl-844	307	4	,	,	PUNCT
hassl-844	307	5	27(1	27(1	NUM
hassl-844	307	6	)	)	PUNCT
hassl-844	307	7	,	,	PUNCT
hassl-844	307	8	17	17	NUM
hassl-844	307	9	-	-	SYM
hassl-844	307	10	33	33	NUM
hassl-844	307	11	.	.	PUNCT
hassl-844	307	12	available	available	ADJ
hassl-844	307	13	at	at	ADP
hassl-844	307	14	:	:	PUNCT
hassl-844	307	15	https://doi.org/10.1111/auar.12143	https://doi.org/10.1111/auar.12143	PROPN
hassl-844	307	16	.	.	PUNCT
hassl-844	308	1	magnaghi	magnaghi	PROPN
hassl-844	308	2	,	,	PUNCT
hassl-844	308	3	e.	e.	PROPN
hassl-844	308	4	,	,	PUNCT
hassl-844	308	5	&	&	CCONJ
hassl-844	308	6	aprile	aprile	PROPN
hassl-844	308	7	,	,	PUNCT
hassl-844	308	8	r.	r.	PROPN
hassl-844	308	9	(	(	PUNCT
hassl-844	308	10	2014	2014	NUM
hassl-844	308	11	)	)	PUNCT
hassl-844	308	12	.	.	PUNCT
hassl-844	309	1	integrated	integrate	VERB
hassl-844	309	2	reporting	reporting	NOUN
hassl-844	309	3	:	:	PUNCT
hassl-844	309	4	a	a	DET
hassl-844	309	5	theoretical	theoretical	ADJ
hassl-844	309	6	perspective	perspective	NOUN
hassl-844	309	7	on	on	ADP
hassl-844	309	8	this	this	DET
hassl-844	309	9	critical	critical	ADJ
hassl-844	309	10	issue	issue	NOUN
hassl-844	309	11	.	.	PUNCT
hassl-844	310	1	journal	journal	NOUN
hassl-844	310	2	of	of	ADP
hassl-844	310	3	business	business	NOUN
hassl-844	310	4	and	and	CCONJ
hassl-844	310	5	economics	economic	NOUN
hassl-844	310	6	,	,	PUNCT
hassl-844	310	7	5(8	5(8	NUM
hassl-844	310	8	)	)	PUNCT
hassl-844	310	9	,	,	PUNCT
hassl-844	310	10	1320	1320	NUM
hassl-844	310	11	-	-	SYM
hassl-844	310	12	1337	1337	NUM
hassl-844	310	13	.	.	PUNCT
hassl-844	311	1	mia	mia	NOUN
hassl-844	311	2	-	-	PUNCT
hassl-844	311	3	acca	acca	NOUN
hassl-844	311	4	.	.	PUNCT
hassl-844	312	1	(	(	PUNCT
hassl-844	312	2	2016	2016	NUM
hassl-844	312	3	)	)	PUNCT
hassl-844	312	4	.	.	PUNCT
hassl-844	313	1	integrated	integrate	VERB
hassl-844	313	2	reporting	reporting	NOUN
hassl-844	313	3	survey	survey	NOUN
hassl-844	313	4	by	by	ADP
hassl-844	313	5	the	the	DET
hassl-844	313	6	malaysian	malaysian	PROPN
hassl-844	313	7	institute	institute	PROPN
hassl-844	313	8	of	of	ADP
hassl-844	313	9	accountants	accountant	NOUN
hassl-844	313	10	(	(	PUNCT
hassl-844	313	11	mia	mia	NOUN
hassl-844	313	12	)	)	PUNCT
hassl-844	313	13	and	and	CCONJ
hassl-844	313	14	the	the	DET
hassl-844	313	15	association	association	NOUN
hassl-844	313	16	of	of	ADP
hassl-844	313	17	chartered	chartered	ADJ
hassl-844	313	18	certified	certify	VERB
hassl-844	313	19	accountants	accountant	NOUN
hassl-844	313	20	(	(	PUNCT
hassl-844	313	21	acca	acca	NOUN
hassl-844	313	22	)	)	PUNCT
hassl-844	313	23	,	,	PUNCT
hassl-844	313	24	retrieved	retrieve	VERB
hassl-844	313	25	from	from	ADP
hassl-844	313	26	:	:	PUNCT
hassl-844	313	27	http://integratedreporting.org/wpcontent/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	http://integratedreporting.org/wpcontent/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	NOUN
hassl-844	313	28	.	.	PUNCT
hassl-844	314	1	nadeem	nadeem	PROPN
hassl-844	314	2	,	,	PUNCT
hassl-844	314	3	m.	m.	NOUN
hassl-844	314	4	,	,	PUNCT
hassl-844	314	5	zaman	zaman	PROPN
hassl-844	314	6	,	,	PUNCT
hassl-844	314	7	r.	r.	PROPN
hassl-844	314	8	,	,	PUNCT
hassl-844	314	9	&	&	CCONJ
hassl-844	314	10	saleem	saleem	PROPN
hassl-844	314	11	,	,	PUNCT
hassl-844	314	12	i.	i.	PROPN
hassl-844	314	13	(	(	PUNCT
hassl-844	314	14	2017	2017	NUM
hassl-844	314	15	)	)	PUNCT
hassl-844	314	16	.	.	PUNCT
hassl-844	315	1	boardroom	boardroom	NOUN
hassl-844	315	2	gender	gender	NOUN
hassl-844	315	3	diversity	diversity	NOUN
hassl-844	315	4	and	and	CCONJ
hassl-844	315	5	corporate	corporate	ADJ
hassl-844	315	6	sustainability	sustainability	NOUN
hassl-844	315	7	practices	practice	NOUN
hassl-844	315	8	:	:	PUNCT
hassl-844	315	9	evidence	evidence	NOUN
hassl-844	315	10	from	from	ADP
hassl-844	315	11	australian	australian	ADJ
hassl-844	315	12	securities	security	NOUN
hassl-844	315	13	exchange	exchange	NOUN
hassl-844	315	14	listed	list	VERB
hassl-844	315	15	firms	firm	NOUN
hassl-844	315	16	.	.	PUNCT
hassl-844	316	1	journal	journal	NOUN
hassl-844	316	2	of	of	ADP
hassl-844	316	3	cleaner	clean	ADJ
hassl-844	316	4	production	production	NOUN
hassl-844	316	5	,	,	PUNCT
hassl-844	316	6	149	149	NUM
hassl-844	316	7	,	,	PUNCT
hassl-844	316	8	874	874	NUM
hassl-844	316	9	-	-	SYM
hassl-844	316	10	885	885	NUM
hassl-844	316	11	.	.	PUNCT
hassl-844	316	12	pwc	pwc	PROPN
hassl-844	316	13	.	.	PUNCT
hassl-844	317	1	(	(	PUNCT
hassl-844	317	2	2014	2014	NUM
hassl-844	317	3	)	)	PUNCT
hassl-844	317	4	.	.	PUNCT
hassl-844	318	1	the	the	DET
hassl-844	318	2	state	state	NOUN
hassl-844	318	3	of	of	ADP
hassl-844	318	4	integrated	integrated	ADJ
hassl-844	318	5	reporting	reporting	NOUN
hassl-844	318	6	in	in	ADP
hassl-844	318	7	malaysia	malaysia	PROPN
hassl-844	318	8	:	:	PUNCT
hassl-844	318	9	an	an	DET
hassl-844	318	10	analysis	analysis	NOUN
hassl-844	318	11	of	of	ADP
hassl-844	318	12	the	the	DET
hassl-844	318	13	bursa	bursa	NOUN
hassl-844	318	14	malaysia‟s	malaysia‟s	NOUN
hassl-844	318	15	top	top	ADJ
hassl-844	318	16	30	30	NUM
hassl-844	318	17	companies‟	companies‟	NOUN
hassl-844	318	18	annual	annual	ADJ
hassl-844	318	19	reports	report	NOUN
hassl-844	318	20	.	.	PUNCT
hassl-844	319	1	retrieved	retrieve	VERB
hassl-844	319	2	from	from	ADP
hassl-844	319	3	:	:	PUNCT
hassl-844	319	4	https://www.pwc.com/my/en/publications/integrated-reporting-2014.html	https://www.pwc.com/my/en/publications/integrated-reporting-2014.html	PROPN
hassl-844	319	5	.	.	PUNCT
hassl-844	320	1	steyn	steyn	PROPN
hassl-844	320	2	,	,	PUNCT
hassl-844	320	3	m.	m.	NOUN
hassl-844	320	4	(	(	PUNCT
hassl-844	320	5	2014	2014	NUM
hassl-844	320	6	)	)	PUNCT
hassl-844	320	7	.	.	PUNCT
hassl-844	321	1	organisational	organisational	ADJ
hassl-844	321	2	benefits	benefit	NOUN
hassl-844	321	3	and	and	CCONJ
hassl-844	321	4	implementation	implementation	NOUN
hassl-844	321	5	challenges	challenge	NOUN
hassl-844	321	6	of	of	ADP
hassl-844	321	7	mandatory	mandatory	ADJ
hassl-844	321	8	integrated	integrated	ADJ
hassl-844	321	9	reporting	reporting	NOUN
hassl-844	321	10	:	:	PUNCT
hassl-844	321	11	perspectives	perspective	NOUN
hassl-844	321	12	of	of	ADP
hassl-844	321	13	senior	senior	ADJ
hassl-844	321	14	executives	executive	NOUN
hassl-844	321	15	at	at	ADP
hassl-844	321	16	south	south	ADJ
hassl-844	321	17	african	african	ADJ
hassl-844	321	18	listed	list	VERB
hassl-844	321	19	companies	company	NOUN
hassl-844	321	20	.	.	PUNCT
hassl-844	322	1	sustainability	sustainability	NOUN
hassl-844	322	2	accounting	accounting	NOUN
hassl-844	322	3	,	,	PUNCT
hassl-844	322	4	management	management	NOUN
hassl-844	322	5	and	and	CCONJ
hassl-844	322	6	policy	policy	NOUN
hassl-844	322	7	journal	journal	NOUN
hassl-844	322	8	,	,	PUNCT
hassl-844	322	9	5(4	5(4	NUM
hassl-844	322	10	)	)	PUNCT
hassl-844	322	11	,	,	PUNCT
hassl-844	322	12	476503	476503	NUM
hassl-844	322	13	.	.	PUNCT
hassl-844	323	1	available	available	ADJ
hassl-844	323	2	at	at	ADP
hassl-844	323	3	:	:	PUNCT
hassl-844	323	4	https://doi.org/10.1108/sampj-11-2013-0052	https://doi.org/10.1108/sampj-11-2013-0052	X
hassl-844	323	5	.	.	PUNCT
hassl-844	324	1	vidal	vidal	PROPN
hassl-844	324	2	,	,	PUNCT
hassl-844	324	3	n.	n.	PROPN
hassl-844	324	4	g.	g.	PROPN
hassl-844	324	5	,	,	PUNCT
hassl-844	324	6	berman	berman	PROPN
hassl-844	324	7	,	,	PUNCT
hassl-844	324	8	s.	s.	PROPN
hassl-844	324	9	,	,	PUNCT
hassl-844	324	10	&	&	CCONJ
hassl-844	324	11	buren	buren	PROPN
hassl-844	324	12	,	,	PUNCT
hassl-844	324	13	h.	h.	PROPN
hassl-844	324	14	v.	v.	PROPN
hassl-844	324	15	(	(	PUNCT
hassl-844	324	16	2015	2015	NUM
hassl-844	324	17	)	)	PUNCT
hassl-844	324	18	.	.	PUNCT
hassl-844	325	1	stakeholder	stakeholder	NOUN
hassl-844	325	2	theory	theory	NOUN
hassl-844	325	3	and	and	CCONJ
hassl-844	325	4	value	value	NOUN
hassl-844	325	5	creation	creation	NOUN
hassl-844	325	6	models	model	NOUN
hassl-844	325	7	in	in	ADP
hassl-844	325	8	brazilian	brazilian	ADJ
hassl-844	325	9	firms	firm	NOUN
hassl-844	325	10	.	.	PUNCT
hassl-844	326	1	brazilian	brazilian	ADJ
hassl-844	326	2	business	business	PROPN
hassl-844	326	3	management	management	PROPN
hassl-844	326	4	magazine	magazine	NOUN
hassl-844	326	5	,	,	PUNCT
hassl-844	326	6	17(55	17(55	NUM
hassl-844	326	7	)	)	PUNCT
hassl-844	326	8	,	,	PUNCT
hassl-844	326	9	911	911	NUM
hassl-844	326	10	-	-	SYM
hassl-844	326	11	931	931	NUM
hassl-844	326	12	.	.	PUNCT
hassl-844	327	1	available	available	ADJ
hassl-844	327	2	at	at	ADP
hassl-844	327	3	:	:	PUNCT
hassl-844	327	4	https://doi.org/10.7819/rbgn.v17i55.2070	https://doi.org/10.7819/rbgn.v17i55.2070	PROPN
hassl-844	327	5	.	.	PUNCT
hassl-844	328	1	villiers	villier	NOUN
hassl-844	328	2	,	,	PUNCT
hassl-844	328	3	c.	c.	PROPN
hassl-844	328	4	,	,	PUNCT
hassl-844	328	5	rinaldi	rinaldi	PROPN
hassl-844	328	6	,	,	PUNCT
hassl-844	328	7	l.	l.	PROPN
hassl-844	328	8	,	,	PUNCT
hassl-844	328	9	unerman	unerman	PROPN
hassl-844	328	10	,	,	PUNCT
hassl-844	328	11	j.	j.	PROPN
hassl-844	328	12	,	,	PUNCT
hassl-844	328	13	rinaldi	rinaldi	PROPN
hassl-844	328	14	,	,	PUNCT
hassl-844	328	15	l.	l.	PROPN
hassl-844	328	16	,	,	PUNCT
hassl-844	328	17	unerman	unerman	PROPN
hassl-844	328	18	,	,	PUNCT
hassl-844	328	19	j.	j.	PROPN
hassl-844	328	20	,	,	PUNCT
hassl-844	328	21	authors	authors	PROPN
hassl-844	328	22	,	,	PUNCT
hassl-844	328	23	f.	f.	PROPN
hassl-844	328	24	,	,	PUNCT
hassl-844	328	25	&	&	CCONJ
hassl-844	328	26	unerman	unerman	PROPN
hassl-844	328	27	,	,	PUNCT
hassl-844	328	28	j.	j.	PROPN
hassl-844	328	29	(	(	PUNCT
hassl-844	328	30	2014	2014	NUM
hassl-844	328	31	)	)	PUNCT
hassl-844	328	32	.	.	PUNCT
hassl-844	329	1	integrated	integrate	VERB
hassl-844	329	2	reporting	reporting	NOUN
hassl-844	329	3	:	:	PUNCT
hassl-844	329	4	insights	insight	NOUN
hassl-844	329	5	,	,	PUNCT
hassl-844	329	6	gaps	gap	NOUN
hassl-844	329	7	and	and	CCONJ
hassl-844	329	8	an	an	DET
hassl-844	329	9	agenda	agenda	NOUN
hassl-844	329	10	for	for	ADP
hassl-844	329	11	future	future	ADJ
hassl-844	329	12	research	research	NOUN
hassl-844	329	13	.	.	PUNCT
hassl-844	330	1	accounting	accounting	NOUN
hassl-844	330	2	,	,	PUNCT
hassl-844	330	3	auditing	auditing	NOUN
hassl-844	330	4	&	&	CCONJ
hassl-844	330	5	accountability	accountability	NOUN
hassl-844	330	6	journal	journal	NOUN
hassl-844	330	7	,	,	PUNCT
hassl-844	330	8	27(7	27(7	PROPN
hassl-844	330	9	)	)	PUNCT
hassl-844	330	10	,	,	PUNCT
hassl-844	330	11	1042–1067	1042–1067	NUM
hassl-844	330	12	.	.	PUNCT
hassl-844	331	1	vitolla	vitolla	PROPN
hassl-844	331	2	,	,	PUNCT
hassl-844	331	3	f.	f.	PROPN
hassl-844	331	4	,	,	PUNCT
hassl-844	331	5	raimo	raimo	VERB
hassl-844	331	6	,	,	PUNCT
hassl-844	331	7	n.	n.	NOUN
hassl-844	331	8	,	,	PUNCT
hassl-844	331	9	rubino	rubino	NOUN
hassl-844	331	10	,	,	PUNCT
hassl-844	331	11	m.	m.	NOUN
hassl-844	331	12	,	,	PUNCT
hassl-844	331	13	&	&	CCONJ
hassl-844	331	14	garzoni	garzoni	PROPN
hassl-844	331	15	,	,	PUNCT
hassl-844	331	16	a.	a.	NOUN
hassl-844	331	17	(	(	PUNCT
hassl-844	331	18	2019	2019	NUM
hassl-844	331	19	)	)	PUNCT
hassl-844	331	20	.	.	PUNCT
hassl-844	332	1	the	the	DET
hassl-844	332	2	impact	impact	NOUN
hassl-844	332	3	of	of	ADP
hassl-844	332	4	national	national	ADJ
hassl-844	332	5	culture	culture	NOUN
hassl-844	332	6	on	on	ADP
hassl-844	332	7	integrated	integrate	VERB
hassl-844	332	8	reporting	reporting	NOUN
hassl-844	332	9	quality	quality	NOUN
hassl-844	332	10	.	.	PUNCT
hassl-844	333	1	a	a	DET
hassl-844	333	2	stakeholder	stakeholder	NOUN
hassl-844	333	3	theory	theory	NOUN
hassl-844	333	4	approach	approach	NOUN
hassl-844	333	5	.	.	PUNCT
hassl-844	334	1	business	business	NOUN
hassl-844	334	2	strategy	strategy	NOUN
hassl-844	334	3	and	and	CCONJ
hassl-844	334	4	the	the	DET
hassl-844	334	5	environment	environment	NOUN
hassl-844	334	6	,	,	PUNCT
hassl-844	334	7	28(8	28(8	NUM
hassl-844	334	8	)	)	PUNCT
hassl-844	334	9	,	,	PUNCT
hassl-844	334	10	1558	1558	NUM
hassl-844	334	11	-	-	SYM
hassl-844	334	12	1571	1571	NUM
hassl-844	334	13	.	.	PUNCT
hassl-844	335	1	available	available	ADJ
hassl-844	335	2	at	at	ADP
hassl-844	335	3	:	:	PUNCT
hassl-844	335	4	https://doi.org/10.1002/bse.2332	https://doi.org/10.1002/bse.2332	PROPN
hassl-844	335	5	.	.	PUNCT
hassl-844	335	6	views	view	NOUN
hassl-844	335	7	and	and	CCONJ
hassl-844	335	8	opinions	opinion	NOUN
hassl-844	335	9	expressed	express	VERB
hassl-844	335	10	in	in	ADP
hassl-844	335	11	this	this	DET
hassl-844	335	12	article	article	NOUN
hassl-844	335	13	are	be	AUX
hassl-844	335	14	the	the	DET
hassl-844	335	15	views	view	NOUN
hassl-844	335	16	and	and	CCONJ
hassl-844	335	17	opinions	opinion	NOUN
hassl-844	335	18	of	of	ADP
hassl-844	335	19	the	the	DET
hassl-844	335	20	author(s	author(s	NOUN
hassl-844	335	21	)	)	PUNCT
hassl-844	335	22	,	,	PUNCT
hassl-844	335	23	humanities	humanity	NOUN
hassl-844	335	24	and	and	CCONJ
hassl-844	335	25	social	social	ADJ
hassl-844	335	26	sciences	science	NOUN
hassl-844	335	27	letters	letter	NOUN
hassl-844	335	28	shall	shall	AUX
hassl-844	335	29	not	not	PART
hassl-844	335	30	be	be	AUX
hassl-844	335	31	responsible	responsible	ADJ
hassl-844	335	32	or	or	CCONJ
hassl-844	335	33	answerable	answerable	ADJ
hassl-844	335	34	for	for	ADP
hassl-844	335	35	any	any	DET
hassl-844	335	36	loss	loss	NOUN
hassl-844	335	37	,	,	PUNCT
hassl-844	335	38	damage	damage	NOUN
hassl-844	335	39	or	or	CCONJ
hassl-844	335	40	liability	liability	NOUN
hassl-844	335	41	etc	etc	X
hassl-844	335	42	.	.	X
hassl-844	336	1	caused	cause	VERB
hassl-844	336	2	in	in	ADP
hassl-844	336	3	relation	relation	NOUN
hassl-844	336	4	to	to	PART
hassl-844	336	5	/	/	PUNCT
hassl-844	336	6	arising	arise	VERB
hassl-844	336	7	out	out	ADP
hassl-844	336	8	of	of	ADP
hassl-844	336	9	the	the	DET
hassl-844	336	10	use	use	NOUN
hassl-844	336	11	of	of	ADP
hassl-844	336	12	the	the	DET
hassl-844	336	13	content	content	NOUN
hassl-844	336	14	.	.	PUNCT
hassl-844	337	1	http://integratedreporting.org/wp-content/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	http://integratedreporting.org/wp-content/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	PROPN
hassl-844	337	2	http://integratedreporting.org/wp-content/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	http://integratedreporting.org/wp-content/uploads/2016/09/mia-acca-ir-survey-report_2016.pdf.pdf	NOUN
hassl-844	337	3	http://www.pwc.com/my/en/publications/integrated-reporting-2014.html	http://www.pwc.com/my/en/publications/integrated-reporting-2014.html	NOUN