id	sid	tid	token	lemma	pos
hassl-894	1	1	220	220	NUM
hassl-894	1	2	©	©	PROPN
hassl-894	1	3	2021	2021	NUM
hassl-894	1	4	conscientia	conscientia	PROPN
hassl-894	1	5	beam	beam	PROPN
hassl-894	1	6	.	.	PUNCT
hassl-894	2	1	all	all	DET
hassl-894	2	2	rights	right	NOUN
hassl-894	2	3	reserved	reserve	VERB
hassl-894	2	4	.	.	PUNCT
hassl-894	3	1	impact	impact	NOUN
hassl-894	3	2	of	of	ADP
hassl-894	3	3	environmental	environmental	ADJ
hassl-894	3	4	,	,	PUNCT
hassl-894	3	5	social	social	ADJ
hassl-894	3	6	and	and	CCONJ
hassl-894	3	7	governance	governance	NOUN
hassl-894	3	8	dimensions	dimension	NOUN
hassl-894	3	9	of	of	ADP
hassl-894	3	10	corporate	corporate	ADJ
hassl-894	3	11	social	social	ADJ
hassl-894	3	12	responsibility	responsibility	NOUN
hassl-894	3	13	on	on	ADP
hassl-894	3	14	firm	firm	ADJ
hassl-894	3	15	performance	performance	NOUN
hassl-894	3	16	:	:	PUNCT
hassl-894	3	17	evidence	evidence	NOUN
hassl-894	3	18	from	from	ADP
hassl-894	3	19	nigeria	nigeria	PROPN
hassl-894	3	20	ofogbe	ofogbe	NOUN
hassl-894	3	21	,	,	PUNCT
hassl-894	3	22	nyore	nyore	AUX
hassl-894	3	23	sandra1	sandra1	NOUN
hassl-894	3	24	+	+	CCONJ
hassl-894	3	25	ezuworeobodoekwe	ezuworeobodoekwe	ADJ
hassl-894	3	26	,	,	PUNCT
hassl-894	3	27	charity	charity	NOUN
hassl-894	3	28	nkeiru2	nkeiru2	NOUN
hassl-894	3	29	ozoji	ozoji	NOUN
hassl-894	3	30	,	,	PUNCT
hassl-894	3	31	amara	amara	X
hassl-894	3	32	pricilia3	pricilia3	ADJ
hassl-894	3	33	nnamani	nnamani	NOUN
hassl-894	3	34	,	,	PUNCT
hassl-894	3	35	chidiebere4	chidiebere4	NOUN
hassl-894	3	36	anisiuba	anisiuba	PROPN
hassl-894	3	37	,	,	PUNCT
hassl-894	3	38	chika	chika	PROPN
hassl-894	3	39	anastesia5	anastesia5	PROPN
hassl-894	3	40	ojiakor	ojiakor	PROPN
hassl-894	3	41	ijeama	ijeama	PROPN
hassl-894	3	42	p.6	p.6	PROPN
hassl-894	3	43	okafor	okafor	PROPN
hassl-894	3	44	regina7	regina7	PROPN
hassl-894	3	45	1,2,3,4,5,6,7accountancy	1,2,3,4,5,6,7accountancy	PROPN
hassl-894	3	46	department	department	PROPN
hassl-894	3	47	,	,	PUNCT
hassl-894	3	48	university	university	PROPN
hassl-894	3	49	of	of	ADP
hassl-894	3	50	nigeria	nigeria	PROPN
hassl-894	3	51	,	,	PUNCT
hassl-894	3	52	nsukka	nsukka	PROPN
hassl-894	3	53	,	,	PUNCT
hassl-894	3	54	nigeria	nigeria	PROPN
hassl-894	3	55	.	.	PUNCT
hassl-894	4	1	(	(	PUNCT
hassl-894	4	2	+	+	CCONJ
hassl-894	4	3	corresponding	correspond	VERB
hassl-894	4	4	author	author	NOUN
hassl-894	4	5	)	)	PUNCT
hassl-894	4	6	abstract	abstract	ADJ
hassl-894	4	7	article	article	NOUN
hassl-894	4	8	history	history	NOUN
hassl-894	4	9	received	receive	VERB
hassl-894	4	10	:	:	PUNCT
hassl-894	4	11	1	1	NUM
hassl-894	4	12	april	april	PROPN
hassl-894	4	13	2021	2021	NUM
hassl-894	4	14	revised	revise	VERB
hassl-894	4	15	:	:	PUNCT
hassl-894	4	16	5	5	NUM
hassl-894	4	17	may	may	AUX
hassl-894	4	18	2021	2021	NUM
hassl-894	4	19	accepted	accept	VERB
hassl-894	4	20	:	:	PUNCT
hassl-894	4	21	24	24	NUM
hassl-894	4	22	may	may	AUX
hassl-894	4	23	2021	2021	NUM
hassl-894	4	24	published	publish	VERB
hassl-894	4	25	:	:	PUNCT
hassl-894	4	26	16	16	NUM
hassl-894	4	27	june	june	PROPN
hassl-894	4	28	2021	2021	NUM
hassl-894	4	29	keywords	keyword	VERB
hassl-894	4	30	corporate	corporate	ADJ
hassl-894	4	31	social	social	ADJ
hassl-894	4	32	responsibility	responsibility	NOUN
hassl-894	4	33	thomson	thomson	PROPN
hassl-894	4	34	reuter	reuter	PROPN
hassl-894	4	35	index	index	PROPN
hassl-894	4	36	price	price	NOUN
hassl-894	4	37	-	-	PUNCT
hassl-894	4	38	cost	cost	NOUN
hassl-894	4	39	margin	margin	NOUN
hassl-894	4	40	firm	firm	NOUN
hassl-894	4	41	performance	performance	NOUN
hassl-894	4	42	oil	oil	NOUN
hassl-894	4	43	and	and	CCONJ
hassl-894	4	44	gas	gas	NOUN
hassl-894	4	45	companies	company	NOUN
hassl-894	4	46	shareholder	shareholder	NOUN
hassl-894	4	47	theory	theory	NOUN
hassl-894	4	48	environmental	environmental	ADJ
hassl-894	4	49	performance	performance	NOUN
hassl-894	4	50	.	.	PUNCT
hassl-894	5	1	the	the	DET
hassl-894	5	2	scarcity	scarcity	NOUN
hassl-894	5	3	in	in	ADP
hassl-894	5	4	literature	literature	NOUN
hassl-894	5	5	of	of	ADP
hassl-894	5	6	clear	clear	ADJ
hassl-894	5	7	-	-	PUNCT
hassl-894	5	8	cut	cut	VERB
hassl-894	5	9	methods	method	NOUN
hassl-894	5	10	and	and	CCONJ
hassl-894	5	11	techniques	technique	NOUN
hassl-894	5	12	used	use	VERB
hassl-894	5	13	in	in	ADP
hassl-894	5	14	determining	determine	VERB
hassl-894	5	15	the	the	DET
hassl-894	5	16	impact	impact	NOUN
hassl-894	5	17	of	of	ADP
hassl-894	5	18	corporate	corporate	ADJ
hassl-894	5	19	social	social	ADJ
hassl-894	5	20	responsibility	responsibility	NOUN
hassl-894	5	21	(	(	PUNCT
hassl-894	5	22	csr	csr	NOUN
hassl-894	5	23	)	)	PUNCT
hassl-894	5	24	on	on	ADP
hassl-894	5	25	a	a	DET
hassl-894	5	26	firm	firm	NOUN
hassl-894	5	27	’s	’s	PART
hassl-894	5	28	performance	performance	NOUN
hassl-894	5	29	has	have	AUX
hassl-894	5	30	led	lead	VERB
hassl-894	5	31	to	to	ADP
hassl-894	5	32	mixed	mixed	ADJ
hassl-894	5	33	results	result	NOUN
hassl-894	5	34	.	.	PUNCT
hassl-894	6	1	the	the	DET
hassl-894	6	2	most	most	ADV
hassl-894	6	3	current	current	ADJ
hassl-894	6	4	empirical	empirical	ADJ
hassl-894	6	5	studies	study	NOUN
hassl-894	6	6	employed	employ	VERB
hassl-894	6	7	diverse	diverse	ADJ
hassl-894	6	8	csr	csr	NOUN
hassl-894	6	9	measures	measure	NOUN
hassl-894	6	10	as	as	ADV
hassl-894	6	11	well	well	ADV
hassl-894	6	12	as	as	ADP
hassl-894	6	13	performance	performance	NOUN
hassl-894	6	14	measures	measure	NOUN
hassl-894	6	15	.	.	PUNCT
hassl-894	7	1	this	this	DET
hassl-894	7	2	study	study	NOUN
hassl-894	7	3	aims	aim	VERB
hassl-894	7	4	to	to	PART
hassl-894	7	5	examine	examine	VERB
hassl-894	7	6	the	the	DET
hassl-894	7	7	effect	effect	NOUN
hassl-894	7	8	of	of	ADP
hassl-894	7	9	csr	csr	NOUN
hassl-894	7	10	on	on	ADP
hassl-894	7	11	the	the	DET
hassl-894	7	12	performance	performance	NOUN
hassl-894	7	13	of	of	ADP
hassl-894	7	14	oil	oil	NOUN
hassl-894	7	15	and	and	CCONJ
hassl-894	7	16	gas	gas	NOUN
hassl-894	7	17	companies	company	NOUN
hassl-894	7	18	in	in	ADP
hassl-894	7	19	nigeria	nigeria	PROPN
hassl-894	7	20	using	use	VERB
hassl-894	7	21	the	the	DET
hassl-894	7	22	thomson	thomson	NOUN
hassl-894	7	23	reuter	reuter	PROPN
hassl-894	7	24	index	index	PROPN
hassl-894	7	25	as	as	ADP
hassl-894	7	26	a	a	DET
hassl-894	7	27	measure	measure	NOUN
hassl-894	7	28	of	of	ADP
hassl-894	7	29	csr	csr	NOUN
hassl-894	7	30	and	and	CCONJ
hassl-894	7	31	price	price	NOUN
hassl-894	7	32	-	-	PUNCT
hassl-894	7	33	cost	cost	NOUN
hassl-894	7	34	margin	margin	NOUN
hassl-894	7	35	in	in	ADP
hassl-894	7	36	addition	addition	NOUN
hassl-894	7	37	to	to	PART
hassl-894	7	38	return	return	VERB
hassl-894	7	39	on	on	ADP
hassl-894	7	40	assets	asset	NOUN
hassl-894	7	41	(	(	PUNCT
hassl-894	7	42	roa	roa	NOUN
hassl-894	7	43	)	)	PUNCT
hassl-894	7	44	and	and	CCONJ
hassl-894	7	45	earnings	earning	NOUN
hassl-894	7	46	per	per	ADP
hassl-894	7	47	share	share	NOUN
hassl-894	7	48	(	(	PUNCT
hassl-894	7	49	eps	eps	PROPN
hassl-894	7	50	)	)	PUNCT
hassl-894	7	51	as	as	ADP
hassl-894	7	52	measures	measure	NOUN
hassl-894	7	53	of	of	ADP
hassl-894	7	54	performance	performance	NOUN
hassl-894	7	55	.	.	PUNCT
hassl-894	8	1	annual	annual	ADJ
hassl-894	8	2	panel	panel	NOUN
hassl-894	8	3	data	datum	NOUN
hassl-894	8	4	from	from	ADP
hassl-894	8	5	55	55	NUM
hassl-894	8	6	oil	oil	NOUN
hassl-894	8	7	companies	company	NOUN
hassl-894	8	8	for	for	ADP
hassl-894	8	9	the	the	DET
hassl-894	8	10	period	period	NOUN
hassl-894	8	11	2010–2019	2010–2019	NUM
hassl-894	8	12	operating	operate	VERB
hassl-894	8	13	in	in	ADP
hassl-894	8	14	upstream	upstream	ADJ
hassl-894	8	15	,	,	PUNCT
hassl-894	8	16	midstream	midstream	NOUN
hassl-894	8	17	,	,	PUNCT
hassl-894	8	18	and	and	CCONJ
hassl-894	8	19	oilservicing	oilservicing	NOUN
hassl-894	8	20	activities	activity	NOUN
hassl-894	8	21	were	be	AUX
hassl-894	8	22	used	use	VERB
hassl-894	8	23	.	.	PUNCT
hassl-894	9	1	findings	finding	NOUN
hassl-894	9	2	revealed	reveal	VERB
hassl-894	9	3	a	a	DET
hassl-894	9	4	negative	negative	ADJ
hassl-894	9	5	non	non	ADJ
hassl-894	9	6	-	-	ADJ
hassl-894	9	7	significant	significant	ADJ
hassl-894	9	8	relationship	relationship	NOUN
hassl-894	9	9	between	between	ADP
hassl-894	9	10	csr	csr	NOUN
hassl-894	9	11	and	and	CCONJ
hassl-894	9	12	price	price	NOUN
hassl-894	9	13	-	-	PUNCT
hassl-894	9	14	cost	cost	NOUN
hassl-894	9	15	margin	margin	NOUN
hassl-894	9	16	(	(	PUNCT
hassl-894	9	17	pcm	pcm	NOUN
hassl-894	9	18	)	)	PUNCT
hassl-894	9	19	of	of	ADP
hassl-894	9	20	the	the	DET
hassl-894	9	21	firms	firm	NOUN
hassl-894	9	22	under	under	ADP
hassl-894	9	23	study	study	NOUN
hassl-894	9	24	.	.	PUNCT
hassl-894	10	1	these	these	DET
hassl-894	10	2	findings	finding	NOUN
hassl-894	10	3	support	support	VERB
hassl-894	10	4	the	the	DET
hassl-894	10	5	shareholder	shareholder	NOUN
hassl-894	10	6	theory	theory	NOUN
hassl-894	10	7	,	,	PUNCT
hassl-894	10	8	which	which	PRON
hassl-894	10	9	hypothesizes	hypothesize	VERB
hassl-894	10	10	that	that	SCONJ
hassl-894	10	11	the	the	DET
hassl-894	10	12	corporate	corporate	ADJ
hassl-894	10	13	social	social	ADJ
hassl-894	10	14	responsibility	responsibility	NOUN
hassl-894	10	15	of	of	ADP
hassl-894	10	16	the	the	DET
hassl-894	10	17	citizens	citizen	NOUN
hassl-894	10	18	is	be	AUX
hassl-894	10	19	solely	solely	ADV
hassl-894	10	20	the	the	DET
hassl-894	10	21	responsibility	responsibility	NOUN
hassl-894	10	22	of	of	ADP
hassl-894	10	23	the	the	DET
hassl-894	10	24	government	government	NOUN
hassl-894	10	25	and	and	CCONJ
hassl-894	10	26	that	that	SCONJ
hassl-894	10	27	the	the	DET
hassl-894	10	28	responsibility	responsibility	NOUN
hassl-894	10	29	of	of	ADP
hassl-894	10	30	firms	firm	NOUN
hassl-894	10	31	is	be	AUX
hassl-894	10	32	profit	profit	NOUN
hassl-894	10	33	-	-	PUNCT
hassl-894	10	34	making	making	NOUN
hassl-894	10	35	.	.	PUNCT
hassl-894	11	1	mixed	mixed	ADJ
hassl-894	11	2	results	result	NOUN
hassl-894	11	3	of	of	ADP
hassl-894	11	4	negative	negative	ADJ
hassl-894	11	5	non	non	ADJ
hassl-894	11	6	-	-	ADJ
hassl-894	11	7	significant	significant	ADJ
hassl-894	11	8	and	and	CCONJ
hassl-894	11	9	positive	positive	ADJ
hassl-894	11	10	significant	significant	ADJ
hassl-894	11	11	relationships	relationship	NOUN
hassl-894	11	12	were	be	AUX
hassl-894	11	13	recorded	record	VERB
hassl-894	11	14	between	between	ADP
hassl-894	11	15	csr	csr	NOUN
hassl-894	11	16	and	and	CCONJ
hassl-894	11	17	roa	roa	PROPN
hassl-894	11	18	.	.	PUNCT
hassl-894	12	1	this	this	DET
hassl-894	12	2	result	result	NOUN
hassl-894	12	3	also	also	ADV
hassl-894	12	4	supports	support	VERB
hassl-894	12	5	the	the	DET
hassl-894	12	6	stakeholder	stakeholder	NOUN
hassl-894	12	7	theory	theory	NOUN
hassl-894	12	8	,	,	PUNCT
hassl-894	12	9	which	which	DET
hassl-894	12	10	emphasis	emphasis	NOUN
hassl-894	12	11	shareholders	shareholder	NOUN
hassl-894	12	12	’	’	PART
hassl-894	12	13	interest	interest	NOUN
hassl-894	12	14	in	in	ADP
hassl-894	12	15	all	all	DET
hassl-894	12	16	aspects	aspect	NOUN
hassl-894	12	17	of	of	ADP
hassl-894	12	18	business	business	NOUN
hassl-894	12	19	operation	operation	NOUN
hassl-894	12	20	.	.	PUNCT
hassl-894	13	1	the	the	DET
hassl-894	13	2	corporate	corporate	ADJ
hassl-894	13	3	social	social	ADJ
hassl-894	13	4	performance	performance	NOUN
hassl-894	13	5	(	(	PUNCT
hassl-894	13	6	csp	csp	PROPN
hassl-894	13	7	)	)	PUNCT
hassl-894	13	8	dimension	dimension	NOUN
hassl-894	13	9	correlates	correlate	VERB
hassl-894	13	10	with	with	ADP
hassl-894	13	11	the	the	DET
hassl-894	13	12	true	true	ADJ
hassl-894	13	13	nature	nature	NOUN
hassl-894	13	14	of	of	ADP
hassl-894	13	15	the	the	DET
hassl-894	13	16	nigerian	nigerian	ADJ
hassl-894	13	17	economy	economy	NOUN
hassl-894	13	18	where	where	SCONJ
hassl-894	13	19	firms	firm	NOUN
hassl-894	13	20	make	make	VERB
hassl-894	13	21	donations	donation	NOUN
hassl-894	13	22	to	to	ADP
hassl-894	13	23	communities	community	NOUN
hassl-894	13	24	and	and	CCONJ
hassl-894	13	25	erect	erect	ADJ
hassl-894	13	26	buildings	building	NOUN
hassl-894	13	27	for	for	ADP
hassl-894	13	28	health	health	NOUN
hassl-894	13	29	and	and	CCONJ
hassl-894	13	30	education	education	NOUN
hassl-894	13	31	purposes	purpose	NOUN
hassl-894	13	32	.	.	PUNCT
hassl-894	14	1	a	a	DET
hassl-894	14	2	positive	positive	ADJ
hassl-894	14	3	nonsignificant	nonsignificant	ADJ
hassl-894	14	4	correlation	correlation	NOUN
hassl-894	14	5	was	be	AUX
hassl-894	14	6	reported	report	VERB
hassl-894	14	7	between	between	ADP
hassl-894	14	8	csr	csr	NOUN
hassl-894	14	9	and	and	CCONJ
hassl-894	14	10	earnings	earning	NOUN
hassl-894	14	11	per	per	ADP
hassl-894	14	12	share	share	NOUN
hassl-894	14	13	.	.	PUNCT
hassl-894	15	1	there	there	PRON
hassl-894	15	2	is	be	VERB
hassl-894	15	3	room	room	NOUN
hassl-894	15	4	for	for	ADP
hassl-894	15	5	improvement	improvement	NOUN
hassl-894	15	6	regarding	regard	VERB
hassl-894	15	7	performance	performance	NOUN
hassl-894	15	8	and	and	CCONJ
hassl-894	15	9	this	this	PRON
hassl-894	15	10	can	can	AUX
hassl-894	15	11	be	be	AUX
hassl-894	15	12	achieved	achieve	VERB
hassl-894	15	13	by	by	ADP
hassl-894	15	14	increasing	increase	VERB
hassl-894	15	15	the	the	DET
hassl-894	15	16	csr	csr	NOUN
hassl-894	15	17	scores	score	NOUN
hassl-894	15	18	.	.	PUNCT
hassl-894	16	1	failure	failure	NOUN
hassl-894	16	2	to	to	PART
hassl-894	16	3	do	do	AUX
hassl-894	16	4	so	so	ADV
hassl-894	16	5	may	may	AUX
hassl-894	16	6	lead	lead	VERB
hassl-894	16	7	to	to	ADP
hassl-894	16	8	a	a	DET
hassl-894	16	9	crisis	crisis	NOUN
hassl-894	16	10	which	which	PRON
hassl-894	16	11	may	may	AUX
hassl-894	16	12	inevitably	inevitably	ADV
hassl-894	16	13	affect	affect	VERB
hassl-894	16	14	performance	performance	NOUN
hassl-894	16	15	.	.	PUNCT
hassl-894	17	1	contribution	contribution	NOUN
hassl-894	17	2	/	/	SYM
hassl-894	17	3	originality	originality	NOUN
hassl-894	17	4	:	:	PUNCT
hassl-894	17	5	this	this	DET
hassl-894	17	6	study	study	NOUN
hassl-894	17	7	is	be	AUX
hassl-894	17	8	one	one	NUM
hassl-894	17	9	of	of	ADP
hassl-894	17	10	the	the	DET
hassl-894	17	11	few	few	ADJ
hassl-894	17	12	studies	study	NOUN
hassl-894	17	13	that	that	PRON
hassl-894	17	14	adopted	adopt	VERB
hassl-894	17	15	the	the	DET
hassl-894	17	16	thomson	thomson	NOUN
hassl-894	17	17	reuter	reuter	PROPN
hassl-894	17	18	index	index	PROPN
hassl-894	17	19	as	as	ADP
hassl-894	17	20	a	a	DET
hassl-894	17	21	measure	measure	NOUN
hassl-894	17	22	of	of	ADP
hassl-894	17	23	csr	csr	NOUN
hassl-894	17	24	and	and	CCONJ
hassl-894	17	25	price	price	NOUN
hassl-894	17	26	-	-	PUNCT
hassl-894	17	27	cost	cost	NOUN
hassl-894	17	28	margin	margin	NOUN
hassl-894	17	29	as	as	ADP
hassl-894	17	30	a	a	DET
hassl-894	17	31	measure	measure	NOUN
hassl-894	17	32	of	of	ADP
hassl-894	17	33	a	a	DET
hassl-894	17	34	firm	firm	NOUN
hassl-894	17	35	’s	’s	PART
hassl-894	17	36	performance	performance	NOUN
hassl-894	17	37	.	.	PUNCT
hassl-894	18	1	the	the	DET
hassl-894	18	2	modern	modern	ADJ
hassl-894	18	3	econometric	econometric	ADJ
hassl-894	18	4	panel	panel	NOUN
hassl-894	18	5	data	datum	NOUN
hassl-894	18	6	technique	technique	NOUN
hassl-894	18	7	was	be	AUX
hassl-894	18	8	also	also	ADV
hassl-894	18	9	adopted	adopt	VERB
hassl-894	18	10	to	to	PART
hassl-894	18	11	expand	expand	VERB
hassl-894	18	12	and	and	CCONJ
hassl-894	18	13	improve	improve	VERB
hassl-894	18	14	on	on	ADP
hassl-894	18	15	the	the	DET
hassl-894	18	16	empirical	empirical	ADJ
hassl-894	18	17	analyses	analysis	NOUN
hassl-894	18	18	already	already	ADV
hassl-894	18	19	conducted	conduct	VERB
hassl-894	18	20	in	in	ADP
hassl-894	18	21	nigeria	nigeria	PROPN
hassl-894	18	22	.	.	PUNCT
hassl-894	19	1	humanities	humanity	NOUN
hassl-894	19	2	and	and	CCONJ
hassl-894	19	3	social	social	ADJ
hassl-894	19	4	sciences	science	NOUN
hassl-894	19	5	letters	letter	NOUN
hassl-894	19	6	2021	2021	NUM
hassl-894	19	7	vol	vol	NOUN
hassl-894	19	8	.	.	PROPN
hassl-894	19	9	9	9	NUM
hassl-894	19	10	,	,	PUNCT
hassl-894	19	11	no	no	INTJ
hassl-894	19	12	.	.	NOUN
hassl-894	19	13	2	2	NUM
hassl-894	19	14	,	,	PUNCT
hassl-894	19	15	pp	pp	ADJ
hassl-894	19	16	.	.	PUNCT
hassl-894	20	1	220	220	NUM
hassl-894	20	2	-	-	SYM
hassl-894	20	3	236	236	NUM
hassl-894	20	4	.	.	PUNCT
hassl-894	21	1	issn(e	issn(e	PROPN
hassl-894	21	2	):	):	PUNCT
hassl-894	21	3	2312	2312	NUM
hassl-894	21	4	-	-	SYM
hassl-894	21	5	4318	4318	NUM
hassl-894	21	6	issn(p	issn(p	NUM
hassl-894	21	7	):	):	PUNCT
hassl-894	21	8	2312	2312	NUM
hassl-894	21	9	-	-	SYM
hassl-894	21	10	5659	5659	NUM
hassl-894	21	11	doi	doi	NOUN
hassl-894	21	12	:	:	PUNCT
hassl-894	21	13	10.18488	10.18488	NUM
hassl-894	21	14	/	/	SYM
hassl-894	21	15	journal.73.2021.92.220.236	journal.73.2021.92.220.236	PROPN
hassl-894	21	16	©	©	PROPN
hassl-894	21	17	2021	2021	NUM
hassl-894	21	18	conscientia	conscientia	PROPN
hassl-894	21	19	beam	beam	PROPN
hassl-894	21	20	.	.	PUNCT
hassl-894	22	1	all	all	DET
hassl-894	22	2	rights	right	NOUN
hassl-894	22	3	reserved	reserve	VERB
hassl-894	22	4	.	.	PUNCT
hassl-894	23	1	https://orcid.org/0000-0001-5577-5119	https://orcid.org/0000-0001-5577-5119	PROPN
hassl-894	23	2	https://orcid.org/0000-0002-8086-0080	https://orcid.org/0000-0002-8086-0080	PROPN
hassl-894	23	3	https://orcid.org/0000-0001-8797-0824	https://orcid.org/0000-0001-8797-0824	NOUN
hassl-894	23	4	https://orcid.org/0000-0002-8710-0922	https://orcid.org/0000-0002-8710-0922	PROPN
hassl-894	23	5	https://orcid.org/0000-0001-8757-3247	https://orcid.org/0000-0001-8757-3247	PROPN
hassl-894	23	6	https://www.doi.org/10.18488/journal.73.2021.92.220.236	https://www.doi.org/10.18488/journal.73.2021.92.220.236	PROPN
hassl-894	23	7	humanities	humanity	NOUN
hassl-894	23	8	and	and	CCONJ
hassl-894	23	9	social	social	ADJ
hassl-894	23	10	sciences	science	NOUN
hassl-894	23	11	letters	letter	NOUN
hassl-894	23	12	,	,	PUNCT
hassl-894	23	13	2021	2021	NUM
hassl-894	23	14	,	,	PUNCT
hassl-894	23	15	9(2	9(2	NUM
hassl-894	23	16	):	):	PUNCT
hassl-894	23	17	220	220	NUM
hassl-894	23	18	-	-	SYM
hassl-894	23	19	236	236	NUM
hassl-894	23	20	221	221	NUM
hassl-894	23	21	©	©	PROPN
hassl-894	23	22	2021	2021	NUM
hassl-894	23	23	conscientia	conscientia	PROPN
hassl-894	23	24	beam	beam	PROPN
hassl-894	23	25	.	.	PUNCT
hassl-894	24	1	all	all	DET
hassl-894	24	2	rights	right	NOUN
hassl-894	24	3	reserved	reserve	VERB
hassl-894	24	4	.	.	PUNCT
hassl-894	25	1	1	1	X
hassl-894	25	2	.	.	X
hassl-894	25	3	introduction	introduction	NOUN
hassl-894	25	4	corporate	corporate	ADJ
hassl-894	25	5	social	social	ADJ
hassl-894	25	6	responsibility	responsibility	NOUN
hassl-894	25	7	(	(	PUNCT
hassl-894	25	8	csr	csr	NOUN
hassl-894	25	9	)	)	PUNCT
hassl-894	25	10	has	have	AUX
hassl-894	25	11	increased	increase	VERB
hassl-894	25	12	its	its	PRON
hassl-894	25	13	relevance	relevance	NOUN
hassl-894	25	14	in	in	ADP
hassl-894	25	15	more	more	ADV
hassl-894	25	16	recent	recent	ADJ
hassl-894	25	17	times	time	NOUN
hassl-894	25	18	.	.	PUNCT
hassl-894	26	1	ethics	ethic	NOUN
hassl-894	26	2	,	,	PUNCT
hassl-894	26	3	sustainability	sustainability	NOUN
hassl-894	26	4	,	,	PUNCT
hassl-894	26	5	and	and	CCONJ
hassl-894	26	6	environmental	environmental	ADJ
hassl-894	26	7	and	and	CCONJ
hassl-894	26	8	social	social	ADJ
hassl-894	26	9	responsibility	responsibility	NOUN
hassl-894	26	10	-	-	PUNCT
hassl-894	26	11	related	relate	VERB
hassl-894	26	12	issues	issue	NOUN
hassl-894	26	13	are	be	AUX
hassl-894	26	14	being	be	AUX
hassl-894	26	15	added	add	VERB
hassl-894	26	16	to	to	ADP
hassl-894	26	17	the	the	DET
hassl-894	26	18	more	more	ADV
hassl-894	26	19	archetypal	archetypal	ADJ
hassl-894	26	20	economic	economic	ADJ
hassl-894	26	21	and	and	CCONJ
hassl-894	26	22	profit	profit	NOUN
hassl-894	26	23	-	-	PUNCT
hassl-894	26	24	making	make	VERB
hassl-894	26	25	objectives	objective	NOUN
hassl-894	26	26	of	of	ADP
hassl-894	26	27	companies	company	NOUN
hassl-894	26	28	.	.	PUNCT
hassl-894	27	1	this	this	PRON
hassl-894	27	2	indicates	indicate	VERB
hassl-894	27	3	important	important	ADJ
hassl-894	27	4	changes	change	NOUN
hassl-894	27	5	in	in	ADP
hassl-894	27	6	the	the	DET
hassl-894	27	7	way	way	NOUN
hassl-894	27	8	business	business	NOUN
hassl-894	27	9	is	be	AUX
hassl-894	27	10	being	be	AUX
hassl-894	27	11	thought	think	VERB
hassl-894	27	12	of	of	ADP
hassl-894	27	13	kim	kim	PROPN
hassl-894	27	14	,	,	PUNCT
hassl-894	27	15	kim	kim	PROPN
hassl-894	27	16	,	,	PUNCT
hassl-894	27	17	and	and	CCONJ
hassl-894	27	18	qian	qian	PROPN
hassl-894	27	19	(	(	PUNCT
hassl-894	27	20	2018	2018	NUM
hassl-894	27	21	)	)	PUNCT
hassl-894	27	22	.	.	PUNCT
hassl-894	28	1	subsequent	subsequent	ADJ
hassl-894	28	2	to	to	ADP
hassl-894	28	3	the	the	DET
hassl-894	28	4	increasing	increase	VERB
hassl-894	28	5	need	need	NOUN
hassl-894	28	6	for	for	ADP
hassl-894	28	7	csr	csr	NOUN
hassl-894	28	8	,	,	PUNCT
hassl-894	28	9	many	many	ADJ
hassl-894	28	10	companies	company	NOUN
hassl-894	28	11	in	in	ADP
hassl-894	28	12	the	the	DET
hassl-894	28	13	oil	oil	NOUN
hassl-894	28	14	and	and	CCONJ
hassl-894	28	15	gas	gas	NOUN
hassl-894	28	16	industry	industry	NOUN
hassl-894	28	17	have	have	AUX
hassl-894	28	18	been	be	AUX
hassl-894	28	19	involved	involve	VERB
hassl-894	28	20	extensively	extensively	ADV
hassl-894	28	21	in	in	ADP
hassl-894	28	22	csr	csr	NOUN
hassl-894	28	23	concerns	concern	NOUN
hassl-894	28	24	in	in	ADP
hassl-894	28	25	recent	recent	ADJ
hassl-894	28	26	years	year	NOUN
hassl-894	28	27	.	.	PUNCT
hassl-894	29	1	an	an	DET
hassl-894	29	2	increase	increase	NOUN
hassl-894	29	3	in	in	ADP
hassl-894	29	4	issues	issue	NOUN
hassl-894	29	5	that	that	PRON
hassl-894	29	6	relate	relate	VERB
hassl-894	29	7	to	to	ADP
hassl-894	29	8	the	the	DET
hassl-894	29	9	environment	environment	NOUN
hassl-894	29	10	in	in	ADP
hassl-894	29	11	which	which	PRON
hassl-894	29	12	businesses	business	NOUN
hassl-894	29	13	operate	operate	VERB
hassl-894	29	14	has	have	AUX
hassl-894	29	15	led	lead	VERB
hassl-894	29	16	many	many	ADJ
hassl-894	29	17	scholars	scholar	NOUN
hassl-894	29	18	to	to	PART
hassl-894	29	19	query	query	VERB
hassl-894	29	20	the	the	DET
hassl-894	29	21	effectual	effectual	ADJ
hassl-894	29	22	application	application	NOUN
hassl-894	29	23	of	of	ADP
hassl-894	29	24	ethical	ethical	ADJ
hassl-894	29	25	and	and	CCONJ
hassl-894	29	26	sustainable	sustainable	ADJ
hassl-894	29	27	actions	action	NOUN
hassl-894	29	28	within	within	ADP
hassl-894	29	29	companies	company	NOUN
hassl-894	29	30	and	and	CCONJ
hassl-894	29	31	the	the	DET
hassl-894	29	32	impact	impact	NOUN
hassl-894	29	33	this	this	PRON
hassl-894	29	34	may	may	AUX
hassl-894	29	35	have	have	VERB
hassl-894	29	36	on	on	ADP
hassl-894	29	37	the	the	DET
hassl-894	29	38	firm	firm	NOUN
hassl-894	29	39	’s	’s	PART
hassl-894	29	40	reputation	reputation	NOUN
hassl-894	29	41	and	and	CCONJ
hassl-894	29	42	financial	financial	ADJ
hassl-894	29	43	performance	performance	NOUN
hassl-894	29	44	(	(	PUNCT
hassl-894	29	45	fp	fp	X
hassl-894	29	46	)	)	PUNCT
hassl-894	29	47	(	(	PUNCT
hassl-894	29	48	aroh	aroh	NOUN
hassl-894	29	49	et	et	PROPN
hassl-894	29	50	al	al	PROPN
hassl-894	29	51	.	.	PROPN
hassl-894	29	52	,	,	PUNCT
hassl-894	29	53	2010	2010	NUM
hassl-894	29	54	;	;	PUNCT
hassl-894	29	55	bresciani	bresciani	PROPN
hassl-894	29	56	&	&	CCONJ
hassl-894	29	57	ferraris	ferraris	PROPN
hassl-894	29	58	,	,	PUNCT
hassl-894	29	59	2016	2016	NUM
hassl-894	29	60	;	;	PUNCT
hassl-894	29	61	cairns	cairns	PROPN
hassl-894	29	62	,	,	PUNCT
hassl-894	29	63	de	de	X
hassl-894	29	64	andrade	andrade	PROPN
hassl-894	29	65	,	,	PUNCT
hassl-894	29	66	&	&	CCONJ
hassl-894	29	67	landon	landon	PROPN
hassl-894	29	68	,	,	PUNCT
hassl-894	29	69	2016	2016	NUM
hassl-894	29	70	;	;	PUNCT
hassl-894	29	71	del	del	PROPN
hassl-894	29	72	giudice	giudice	PROPN
hassl-894	29	73	et	et	PROPN
hassl-894	29	74	al	al	PROPN
hassl-894	29	75	.	.	PROPN
hassl-894	29	76	,	,	PUNCT
hassl-894	29	77	2017	2017	NUM
hassl-894	29	78	;	;	PUNCT
hassl-894	29	79	herbert	herbert	PROPN
hassl-894	29	80	,	,	PUNCT
hassl-894	29	81	nwaorgu	nwaorgu	PROPN
hassl-894	29	82	,	,	PUNCT
hassl-894	29	83	onyilo	onyilo	ADJ
hassl-894	29	84	,	,	PUNCT
hassl-894	29	85	&	&	CCONJ
hassl-894	29	86	iormbagah	iormbagah	PROPN
hassl-894	29	87	,	,	PUNCT
hassl-894	29	88	2020	2020	NUM
hassl-894	29	89	;	;	PUNCT
hassl-894	29	90	jones	jones	PROPN
hassl-894	29	91	,	,	PUNCT
hassl-894	29	92	comfort	comfort	NOUN
hassl-894	29	93	,	,	PUNCT
hassl-894	29	94	hillier	hilli	ADJ
hassl-894	29	95	,	,	PUNCT
hassl-894	29	96	&	&	CCONJ
hassl-894	29	97	eastwood	eastwood	PROPN
hassl-894	29	98	,	,	PUNCT
hassl-894	29	99	2005	2005	NUM
hassl-894	29	100	;	;	PUNCT
hassl-894	29	101	muzurura	muzurura	NOUN
hassl-894	29	102	,	,	PUNCT
hassl-894	29	103	2019	2019	NUM
hassl-894	29	104	;	;	PUNCT
hassl-894	29	105	souza	souza	PROPN
hassl-894	29	106	-	-	PUNCT
hassl-894	29	107	monteiro	monteiro	PROPN
hassl-894	29	108	&	&	CCONJ
hassl-894	29	109	hooker	hooker	PROPN
hassl-894	29	110	,	,	PUNCT
hassl-894	29	111	2017	2017	NUM
hassl-894	29	112	)	)	PUNCT
hassl-894	29	113	.	.	PUNCT
hassl-894	30	1	high	high	ADV
hassl-894	30	2	-	-	PUNCT
hassl-894	30	3	ranking	rank	VERB
hassl-894	30	4	studies	study	NOUN
hassl-894	30	5	in	in	ADP
hassl-894	30	6	this	this	DET
hassl-894	30	7	area	area	NOUN
hassl-894	30	8	have	have	AUX
hassl-894	30	9	argued	argue	VERB
hassl-894	30	10	about	about	ADP
hassl-894	30	11	the	the	DET
hassl-894	30	12	responsibility	responsibility	NOUN
hassl-894	30	13	of	of	ADP
hassl-894	30	14	businesses	business	NOUN
hassl-894	30	15	to	to	PART
hassl-894	30	16	satisfy	satisfy	VERB
hassl-894	30	17	,	,	PUNCT
hassl-894	30	18	legitimize	legitimize	VERB
hassl-894	30	19	,	,	PUNCT
hassl-894	30	20	and	and	CCONJ
hassl-894	30	21	improve	improve	VERB
hassl-894	30	22	corporate	corporate	ADJ
hassl-894	30	23	financial	financial	ADJ
hassl-894	30	24	performance	performance	NOUN
hassl-894	30	25	(	(	PUNCT
hassl-894	30	26	cfp	cfp	PROPN
hassl-894	30	27	)	)	PUNCT
hassl-894	30	28	.	.	PUNCT
hassl-894	31	1	interestingly	interestingly	ADV
hassl-894	31	2	,	,	PUNCT
hassl-894	31	3	many	many	ADJ
hassl-894	31	4	companies	company	NOUN
hassl-894	31	5	have	have	AUX
hassl-894	31	6	achieved	achieve	VERB
hassl-894	31	7	such	such	ADJ
hassl-894	31	8	functions	function	NOUN
hassl-894	31	9	by	by	ADP
hassl-894	31	10	harmonizing	harmonize	VERB
hassl-894	31	11	social	social	ADJ
hassl-894	31	12	performance	performance	NOUN
hassl-894	31	13	initiatives	initiative	NOUN
hassl-894	31	14	with	with	ADP
hassl-894	31	15	key	key	ADJ
hassl-894	31	16	corporate	corporate	ADJ
hassl-894	31	17	strategic	strategic	ADJ
hassl-894	31	18	decisions	decision	NOUN
hassl-894	31	19	(	(	PUNCT
hassl-894	31	20	aliyu	aliyu	NOUN
hassl-894	31	21	&	&	CCONJ
hassl-894	31	22	noor	noor	PROPN
hassl-894	31	23	,	,	PUNCT
hassl-894	31	24	2015	2015	NUM
hassl-894	31	25	)	)	PUNCT
hassl-894	31	26	.	.	PUNCT
hassl-894	32	1	this	this	PRON
hassl-894	32	2	is	be	AUX
hassl-894	32	3	essential	essential	ADJ
hassl-894	32	4	as	as	SCONJ
hassl-894	32	5	corporate	corporate	ADJ
hassl-894	32	6	performance	performance	NOUN
hassl-894	32	7	is	be	AUX
hassl-894	32	8	evaluated	evaluate	VERB
hassl-894	32	9	using	use	VERB
hassl-894	32	10	both	both	CCONJ
hassl-894	32	11	the	the	DET
hassl-894	32	12	traditional	traditional	ADJ
hassl-894	32	13	(	(	PUNCT
hassl-894	32	14	economic	economic	ADJ
hassl-894	32	15	)	)	PUNCT
hassl-894	32	16	performance	performance	NOUN
hassl-894	32	17	indicators	indicator	NOUN
hassl-894	32	18	and	and	CCONJ
hassl-894	32	19	the	the	DET
hassl-894	32	20	extent	extent	NOUN
hassl-894	32	21	of	of	ADP
hassl-894	32	22	commitment	commitment	NOUN
hassl-894	32	23	to	to	ADP
hassl-894	32	24	social	social	ADJ
hassl-894	32	25	and	and	CCONJ
hassl-894	32	26	environmental	environmental	ADJ
hassl-894	32	27	performance	performance	NOUN
hassl-894	32	28	(	(	PUNCT
hassl-894	32	29	aguilera	aguilera	NOUN
hassl-894	32	30	,	,	PUNCT
hassl-894	32	31	rupp	rupp	PROPN
hassl-894	32	32	,	,	PUNCT
hassl-894	32	33	williams	williams	PROPN
hassl-894	32	34	,	,	PUNCT
hassl-894	32	35	&	&	CCONJ
hassl-894	32	36	ganapathi	ganapathi	PROPN
hassl-894	32	37	,	,	PUNCT
hassl-894	32	38	2007	2007	NUM
hassl-894	32	39	)	)	PUNCT
hassl-894	32	40	.	.	PUNCT
hassl-894	33	1	globally	globally	ADV
hassl-894	33	2	,	,	PUNCT
hassl-894	33	3	a	a	DET
hassl-894	33	4	component	component	NOUN
hassl-894	33	5	of	of	ADP
hassl-894	33	6	the	the	DET
hassl-894	33	7	continuous	continuous	ADJ
hassl-894	33	8	novelty	novelty	NOUN
hassl-894	33	9	in	in	ADP
hassl-894	33	10	corporate	corporate	ADJ
hassl-894	33	11	governance	governance	NOUN
hassl-894	33	12	(	(	PUNCT
hassl-894	33	13	cg	cg	NOUN
hassl-894	33	14	)	)	PUNCT
hassl-894	33	15	reforms	reform	NOUN
hassl-894	33	16	is	be	AUX
hassl-894	33	17	the	the	DET
hassl-894	33	18	improvement	improvement	NOUN
hassl-894	33	19	in	in	ADP
hassl-894	33	20	social	social	ADJ
hassl-894	33	21	and	and	CCONJ
hassl-894	33	22	environmental	environmental	ADJ
hassl-894	33	23	compliance	compliance	NOUN
hassl-894	33	24	by	by	ADP
hassl-894	33	25	corporations	corporation	NOUN
hassl-894	33	26	(	(	PUNCT
hassl-894	33	27	strandberg	strandberg	PROPN
hassl-894	33	28	,	,	PUNCT
hassl-894	33	29	2005	2005	NUM
hassl-894	33	30	)	)	PUNCT
hassl-894	33	31	.	.	PUNCT
hassl-894	34	1	a	a	DET
hassl-894	34	2	well	well	ADV
hassl-894	34	3	-	-	PUNCT
hassl-894	34	4	structured	structure	VERB
hassl-894	34	5	cg	cg	NOUN
hassl-894	34	6	framework	framework	NOUN
hassl-894	34	7	will	will	AUX
hassl-894	34	8	go	go	VERB
hassl-894	34	9	a	a	DET
hassl-894	34	10	long	long	ADJ
hassl-894	34	11	way	way	NOUN
hassl-894	34	12	in	in	ADP
hassl-894	34	13	helping	help	VERB
hassl-894	34	14	to	to	PART
hassl-894	34	15	mitigate	mitigate	VERB
hassl-894	34	16	the	the	DET
hassl-894	34	17	reoccurrence	reoccurrence	NOUN
hassl-894	34	18	of	of	ADP
hassl-894	34	19	global	global	ADJ
hassl-894	34	20	financial	financial	ADJ
hassl-894	34	21	crises	crisis	NOUN
hassl-894	34	22	,	,	PUNCT
hassl-894	34	23	such	such	ADJ
hassl-894	34	24	as	as	ADP
hassl-894	34	25	those	those	PRON
hassl-894	34	26	in	in	ADP
hassl-894	34	27	east	east	PROPN
hassl-894	34	28	asia	asia	PROPN
hassl-894	34	29	in	in	ADP
hassl-894	34	30	the	the	DET
hassl-894	34	31	late	late	ADJ
hassl-894	34	32	nineties	ninety	NOUN
hassl-894	34	33	and	and	CCONJ
hassl-894	34	34	the	the	DET
hassl-894	34	35	american	american	ADJ
hassl-894	34	36	corporate	corporate	ADJ
hassl-894	34	37	scandals	scandal	NOUN
hassl-894	34	38	such	such	ADJ
hassl-894	34	39	as	as	ADP
hassl-894	34	40	the	the	DET
hassl-894	34	41	case	case	NOUN
hassl-894	34	42	of	of	ADP
hassl-894	34	43	enron	enron	PROPN
hassl-894	34	44	,	,	PUNCT
hassl-894	34	45	world.com	world.com	PROPN
hassl-894	34	46	,	,	PUNCT
hassl-894	34	47	and	and	CCONJ
hassl-894	34	48	andersen	andersen	PROPN
hassl-894	34	49	in	in	ADP
hassl-894	34	50	2001–2002	2001–2002	NUM
hassl-894	34	51	(	(	PUNCT
hassl-894	34	52	ncg	ncg	PROPN
hassl-894	34	53	/	/	SYM
hassl-894	34	54	csra	csra	PROPN
hassl-894	34	55	,	,	PUNCT
hassl-894	34	56	2009	2009	NUM
hassl-894	34	57	;	;	PUNCT
hassl-894	34	58	strandberg	strandberg	PROPN
hassl-894	34	59	,	,	PUNCT
hassl-894	34	60	2005	2005	NUM
hassl-894	34	61	)	)	PUNCT
hassl-894	34	62	.	.	PUNCT
hassl-894	35	1	well	well	ADV
hassl-894	35	2	-	-	PUNCT
hassl-894	35	3	structured	structure	VERB
hassl-894	35	4	cg	cg	NOUN
hassl-894	35	5	and	and	CCONJ
hassl-894	35	6	csr	csr	NOUN
hassl-894	35	7	frameworks	framework	NOUN
hassl-894	35	8	will	will	AUX
hassl-894	35	9	also	also	ADV
hassl-894	35	10	make	make	VERB
hassl-894	35	11	certain	certain	ADJ
hassl-894	35	12	that	that	SCONJ
hassl-894	35	13	corporations	corporation	NOUN
hassl-894	35	14	take	take	VERB
hassl-894	35	15	steps	step	NOUN
hassl-894	35	16	,	,	PUNCT
hassl-894	35	17	as	as	ADP
hassl-894	35	18	good	good	ADJ
hassl-894	35	19	corporate	corporate	ADJ
hassl-894	35	20	citizens	citizen	NOUN
hassl-894	35	21	,	,	PUNCT
hassl-894	35	22	to	to	PART
hassl-894	35	23	improve	improve	VERB
hassl-894	35	24	human	human	ADJ
hassl-894	35	25	rights	right	NOUN
hassl-894	35	26	,	,	PUNCT
hassl-894	35	27	social	social	ADJ
hassl-894	35	28	responsibility	responsibility	NOUN
hassl-894	35	29	,	,	PUNCT
hassl-894	35	30	and	and	CCONJ
hassl-894	35	31	environmental	environmental	ADJ
hassl-894	35	32	sustainability	sustainability	NOUN
hassl-894	35	33	(	(	PUNCT
hassl-894	35	34	aliyu	aliyu	NOUN
hassl-894	35	35	&	&	CCONJ
hassl-894	35	36	noor	noor	PROPN
hassl-894	35	37	,	,	PUNCT
hassl-894	35	38	2015	2015	NUM
hassl-894	35	39	)	)	PUNCT
hassl-894	35	40	.	.	PUNCT
hassl-894	36	1	in	in	ADP
hassl-894	36	2	addition	addition	NOUN
hassl-894	36	3	,	,	PUNCT
hassl-894	36	4	munisi	munisi	VERB
hassl-894	36	5	and	and	CCONJ
hassl-894	36	6	randøy	randøy	NOUN
hassl-894	36	7	(	(	PUNCT
hassl-894	36	8	2013	2013	NUM
hassl-894	36	9	)	)	PUNCT
hassl-894	36	10	stipulated	stipulate	VERB
hassl-894	36	11	that	that	SCONJ
hassl-894	36	12	companies	company	NOUN
hassl-894	36	13	across	across	ADP
hassl-894	36	14	sub	sub	ADJ
hassl-894	36	15	-	-	ADJ
hassl-894	36	16	saharan	saharan	ADJ
hassl-894	36	17	africa	africa	PROPN
hassl-894	36	18	partially	partially	ADV
hassl-894	36	19	execute	execute	VERB
hassl-894	36	20	good	good	ADJ
hassl-894	36	21	cg	cg	NOUN
hassl-894	36	22	practices	practice	NOUN
hassl-894	36	23	.	.	PUNCT
hassl-894	37	1	the	the	DET
hassl-894	37	2	development	development	NOUN
hassl-894	37	3	of	of	ADP
hassl-894	37	4	cg	cg	NOUN
hassl-894	37	5	practices	practice	NOUN
hassl-894	37	6	in	in	ADP
hassl-894	37	7	nigeria	nigeria	PROPN
hassl-894	37	8	has	have	AUX
hassl-894	37	9	become	become	VERB
hassl-894	37	10	a	a	DET
hassl-894	37	11	crucial	crucial	ADJ
hassl-894	37	12	point	point	NOUN
hassl-894	37	13	in	in	ADP
hassl-894	37	14	recent	recent	ADJ
hassl-894	37	15	years	year	NOUN
hassl-894	37	16	(	(	PUNCT
hassl-894	37	17	ncg	ncg	PROPN
hassl-894	37	18	/	/	SYM
hassl-894	37	19	csra	csra	PROPN
hassl-894	37	20	,	,	PUNCT
hassl-894	37	21	2009	2009	NUM
hassl-894	37	22	)	)	PUNCT
hassl-894	37	23	the	the	DET
hassl-894	37	24	collapse	collapse	NOUN
hassl-894	37	25	of	of	ADP
hassl-894	37	26	some	some	DET
hassl-894	37	27	banks	bank	NOUN
hassl-894	37	28	in	in	ADP
hassl-894	37	29	nigeria	nigeria	PROPN
hassl-894	37	30	in	in	ADP
hassl-894	37	31	the	the	DET
hassl-894	37	32	early	early	ADJ
hassl-894	37	33	1990s	1990	NOUN
hassl-894	37	34	and	and	CCONJ
hassl-894	37	35	the	the	DET
hassl-894	37	36	pension	pension	NOUN
hassl-894	37	37	scandal	scandal	NOUN
hassl-894	37	38	in	in	ADP
hassl-894	37	39	2004	2004	NUM
hassl-894	37	40	prompted	prompt	VERB
hassl-894	37	41	the	the	DET
hassl-894	37	42	dynamic	dynamic	ADJ
hassl-894	37	43	development	development	NOUN
hassl-894	37	44	of	of	ADP
hassl-894	37	45	cg	cg	NOUN
hassl-894	37	46	to	to	PART
hassl-894	37	47	endorse	endorse	VERB
hassl-894	37	48	good	good	ADJ
hassl-894	37	49	governance	governance	NOUN
hassl-894	37	50	and	and	CCONJ
hassl-894	37	51	social	social	ADJ
hassl-894	37	52	responsibility	responsibility	NOUN
hassl-894	37	53	practices	practice	NOUN
hassl-894	37	54	in	in	ADP
hassl-894	37	55	the	the	DET
hassl-894	37	56	country	country	NOUN
hassl-894	37	57	.	.	PUNCT
hassl-894	38	1	this	this	PRON
hassl-894	38	2	has	have	AUX
hassl-894	38	3	led	lead	VERB
hassl-894	38	4	to	to	ADP
hassl-894	38	5	an	an	DET
hassl-894	38	6	intense	intense	ADJ
hassl-894	38	7	debate	debate	NOUN
hassl-894	38	8	concerning	concern	VERB
hassl-894	38	9	the	the	DET
hassl-894	38	10	convergence	convergence	NOUN
hassl-894	38	11	of	of	ADP
hassl-894	38	12	cg	cg	NOUN
hassl-894	38	13	and	and	CCONJ
hassl-894	38	14	csr	csr	PROPN
hassl-894	38	15	that	that	PRON
hassl-894	38	16	can	can	AUX
hassl-894	38	17	bring	bring	VERB
hassl-894	38	18	about	about	ADP
hassl-894	38	19	accountability	accountability	NOUN
hassl-894	38	20	and	and	CCONJ
hassl-894	38	21	transparency	transparency	NOUN
hassl-894	38	22	for	for	ADP
hassl-894	38	23	investors	investor	NOUN
hassl-894	38	24	,	,	PUNCT
hassl-894	38	25	communities	community	NOUN
hassl-894	38	26	,	,	PUNCT
hassl-894	38	27	employees	employee	NOUN
hassl-894	38	28	,	,	PUNCT
hassl-894	38	29	suppliers	supplier	NOUN
hassl-894	38	30	,	,	PUNCT
hassl-894	38	31	customers	customer	NOUN
hassl-894	38	32	,	,	PUNCT
hassl-894	38	33	and	and	CCONJ
hassl-894	38	34	other	other	ADJ
hassl-894	38	35	stakeholders	stakeholder	NOUN
hassl-894	38	36	(	(	PUNCT
hassl-894	38	37	aliyu	aliyu	NOUN
hassl-894	38	38	&	&	CCONJ
hassl-894	38	39	noor	noor	PROPN
hassl-894	38	40	,	,	PUNCT
hassl-894	38	41	2015	2015	NUM
hassl-894	38	42	)	)	PUNCT
hassl-894	38	43	.	.	PUNCT
hassl-894	39	1	to	to	PART
hassl-894	39	2	encourage	encourage	VERB
hassl-894	39	3	ethical	ethical	ADJ
hassl-894	39	4	and	and	CCONJ
hassl-894	39	5	responsible	responsible	ADJ
hassl-894	39	6	decision	decision	NOUN
hassl-894	39	7	-	-	PUNCT
hassl-894	39	8	making	making	NOUN
hassl-894	39	9	,	,	PUNCT
hassl-894	39	10	a	a	DET
hassl-894	39	11	large	large	ADJ
hassl-894	39	12	percentage	percentage	NOUN
hassl-894	39	13	of	of	ADP
hassl-894	39	14	nigerian	nigerian	ADJ
hassl-894	39	15	listed	list	VERB
hassl-894	39	16	companies	company	NOUN
hassl-894	39	17	have	have	AUX
hassl-894	39	18	established	establish	VERB
hassl-894	39	19	codes	code	NOUN
hassl-894	39	20	of	of	ADP
hassl-894	39	21	ethics	ethic	NOUN
hassl-894	39	22	and	and	CCONJ
hassl-894	39	23	statements	statement	NOUN
hassl-894	39	24	of	of	ADP
hassl-894	39	25	business	business	NOUN
hassl-894	39	26	practices	practice	NOUN
hassl-894	39	27	in	in	ADP
hassl-894	39	28	accordance	accordance	NOUN
hassl-894	39	29	with	with	ADP
hassl-894	39	30	nigerian	nigerian	PROPN
hassl-894	39	31	code	code	PROPN
hassl-894	39	32	.	.	PUNCT
hassl-894	40	1	despite	despite	SCONJ
hassl-894	40	2	these	these	DET
hassl-894	40	3	efforts	effort	NOUN
hassl-894	40	4	,	,	PUNCT
hassl-894	40	5	a	a	DET
hassl-894	40	6	report	report	NOUN
hassl-894	40	7	stated	state	VERB
hassl-894	40	8	that	that	SCONJ
hassl-894	40	9	nigerian	nigerian	ADJ
hassl-894	40	10	companies	company	NOUN
hassl-894	40	11	have	have	VERB
hassl-894	40	12	shortcomings	shortcoming	NOUN
hassl-894	40	13	in	in	ADP
hassl-894	40	14	applying	apply	VERB
hassl-894	40	15	social	social	ADJ
hassl-894	40	16	responsibility	responsibility	NOUN
hassl-894	40	17	to	to	ADP
hassl-894	40	18	stakeholders	stakeholder	NOUN
hassl-894	40	19	largely	largely	ADV
hassl-894	40	20	due	due	ADJ
hassl-894	40	21	to	to	ADP
hassl-894	40	22	weak	weak	ADJ
hassl-894	40	23	legal	legal	ADJ
hassl-894	40	24	processes	process	NOUN
hassl-894	40	25	for	for	ADP
hassl-894	40	26	redressing	redress	VERB
hassl-894	40	27	corporate	corporate	ADJ
hassl-894	40	28	wrongdoings	wrongdoing	NOUN
hassl-894	40	29	or	or	CCONJ
hassl-894	40	30	crimes	crime	NOUN
hassl-894	40	31	(	(	PUNCT
hassl-894	40	32	ncg	ncg	PROPN
hassl-894	40	33	/	/	SYM
hassl-894	40	34	csra	csra	PROPN
hassl-894	40	35	,	,	PUNCT
hassl-894	40	36	2009	2009	NUM
hassl-894	40	37	)	)	PUNCT
hassl-894	40	38	.	.	PUNCT
hassl-894	41	1	through	through	ADP
hassl-894	41	2	the	the	DET
hassl-894	41	3	national	national	ADJ
hassl-894	41	4	economic	economic	ADJ
hassl-894	41	5	empowerment	empowerment	NOUN
hassl-894	41	6	development	development	NOUN
hassl-894	41	7	strategies	strategy	NOUN
hassl-894	41	8	(	(	PUNCT
hassl-894	41	9	needs	need	NOUN
hassl-894	41	10	)	)	PUNCT
hassl-894	41	11	,	,	PUNCT
hassl-894	41	12	the	the	DET
hassl-894	41	13	government	government	NOUN
hassl-894	41	14	of	of	ADP
hassl-894	41	15	nigeria	nigeria	PROPN
hassl-894	41	16	included	include	VERB
hassl-894	41	17	social	social	ADJ
hassl-894	41	18	responsibility	responsibility	NOUN
hassl-894	41	19	and	and	CCONJ
hassl-894	41	20	nation	nation	NOUN
hassl-894	41	21	-	-	PUNCT
hassl-894	41	22	building	building	NOUN
hassl-894	41	23	to	to	ADP
hassl-894	41	24	the	the	DET
hassl-894	41	25	role	role	NOUN
hassl-894	41	26	of	of	ADP
hassl-894	41	27	corporations	corporation	NOUN
hassl-894	41	28	.	.	PUNCT
hassl-894	42	1	this	this	PRON
hassl-894	42	2	made	make	VERB
hassl-894	42	3	it	it	PRON
hassl-894	42	4	clear	clear	ADJ
hassl-894	42	5	that	that	SCONJ
hassl-894	42	6	organizations	organization	NOUN
hassl-894	42	7	need	need	VERB
hassl-894	42	8	to	to	PART
hassl-894	42	9	be	be	AUX
hassl-894	42	10	more	more	ADV
hassl-894	42	11	practical	practical	ADJ
hassl-894	42	12	in	in	ADP
hassl-894	42	13	job	job	NOUN
hassl-894	42	14	creation	creation	NOUN
hassl-894	42	15	,	,	PUNCT
hassl-894	42	16	enhancing	enhance	VERB
hassl-894	42	17	productivity	productivity	NOUN
hassl-894	42	18	,	,	PUNCT
hassl-894	42	19	and	and	CCONJ
hassl-894	42	20	improving	improve	VERB
hassl-894	42	21	the	the	DET
hassl-894	42	22	quality	quality	NOUN
hassl-894	42	23	of	of	ADP
hassl-894	42	24	lives	life	NOUN
hassl-894	42	25	through	through	ADP
hassl-894	42	26	investing	invest	VERB
hassl-894	42	27	in	in	ADP
hassl-894	42	28	corporate	corporate	ADJ
hassl-894	42	29	and	and	CCONJ
hassl-894	42	30	social	social	ADJ
hassl-894	42	31	development	development	NOUN
hassl-894	42	32	plans	plan	NOUN
hassl-894	42	33	in	in	ADP
hassl-894	42	34	the	the	DET
hassl-894	42	35	country	country	NOUN
hassl-894	42	36	(	(	PUNCT
hassl-894	42	37	national	national	PROPN
hassl-894	42	38	planning	planning	PROPN
hassl-894	42	39	commission	commission	PROPN
hassl-894	42	40	,	,	PUNCT
hassl-894	42	41	2004	2004	NUM
hassl-894	42	42	)	)	PUNCT
hassl-894	42	43	.	.	PUNCT
hassl-894	43	1	it	it	PRON
hassl-894	43	2	is	be	AUX
hassl-894	43	3	worth	worth	ADJ
hassl-894	43	4	mentioning	mention	VERB
hassl-894	43	5	that	that	PRON
hassl-894	43	6	csr	csr	PROPN
hassl-894	43	7	in	in	ADP
hassl-894	43	8	nigeria	nigeria	PROPN
hassl-894	43	9	is	be	AUX
hassl-894	43	10	not	not	PART
hassl-894	43	11	a	a	DET
hassl-894	43	12	new	new	ADJ
hassl-894	43	13	idea	idea	NOUN
hassl-894	43	14	.	.	PUNCT
hassl-894	44	1	before	before	ADP
hassl-894	44	2	the	the	DET
hassl-894	44	3	period	period	NOUN
hassl-894	44	4	of	of	ADP
hassl-894	44	5	western	western	ADJ
hassl-894	44	6	organized	organize	VERB
hassl-894	44	7	csr	csr	PROPN
hassl-894	44	8	,	,	PUNCT
hassl-894	44	9	and	and	CCONJ
hassl-894	44	10	the	the	DET
hassl-894	44	11	overbearing	overbearing	ADJ
hassl-894	44	12	influences	influence	NOUN
hassl-894	44	13	on	on	ADP
hassl-894	44	14	business	business	NOUN
hassl-894	44	15	practices	practice	NOUN
hassl-894	44	16	of	of	ADP
hassl-894	44	17	the	the	DET
hassl-894	44	18	indigenous	indigenous	ADJ
hassl-894	44	19	firms	firm	NOUN
hassl-894	44	20	,	,	PUNCT
hassl-894	44	21	some	some	DET
hassl-894	44	22	nigerian	nigerian	ADJ
hassl-894	44	23	business	business	NOUN
hassl-894	44	24	enterprises	enterprise	NOUN
hassl-894	44	25	had	have	AUX
hassl-894	44	26	implemented	implement	VERB
hassl-894	44	27	crude	crude	ADJ
hassl-894	44	28	csr	csr	NOUN
hassl-894	44	29	without	without	ADP
hassl-894	44	30	any	any	DET
hassl-894	44	31	prompts	prompt	NOUN
hassl-894	44	32	from	from	ADP
hassl-894	44	33	other	other	ADJ
hassl-894	44	34	countries	country	NOUN
hassl-894	44	35	.	.	PUNCT
hassl-894	45	1	generally	generally	ADV
hassl-894	45	2	,	,	PUNCT
hassl-894	45	3	it	it	PRON
hassl-894	45	4	was	be	AUX
hassl-894	45	5	believed	believe	VERB
hassl-894	45	6	that	that	SCONJ
hassl-894	45	7	ethnicity	ethnicity	NOUN
hassl-894	45	8	,	,	PUNCT
hassl-894	45	9	language	language	NOUN
hassl-894	45	10	,	,	PUNCT
hassl-894	45	11	and	and	CCONJ
hassl-894	45	12	religion	religion	NOUN
hassl-894	45	13	were	be	AUX
hassl-894	45	14	the	the	DET
hassl-894	45	15	main	main	ADJ
hassl-894	45	16	contexts	contexts	NOUN
hassl-894	45	17	that	that	PRON
hassl-894	45	18	shaped	shape	VERB
hassl-894	45	19	nigerian	nigerian	ADJ
hassl-894	45	20	business	business	NOUN
hassl-894	45	21	practices	practice	NOUN
hassl-894	45	22	and	and	CCONJ
hassl-894	45	23	provided	provide	VERB
hassl-894	45	24	a	a	DET
hassl-894	45	25	vehicle	vehicle	NOUN
hassl-894	45	26	for	for	ADP
hassl-894	45	27	indigenous	indigenous	ADJ
hassl-894	45	28	csr	csr	NOUN
hassl-894	45	29	.	.	PROPN
hassl-894	45	30	a	a	DET
hassl-894	45	31	common	common	ADJ
hassl-894	45	32	drift	drift	NOUN
hassl-894	45	33	among	among	ADP
hassl-894	45	34	diverse	diverse	ADJ
hassl-894	45	35	ethnic	ethnic	ADJ
hassl-894	45	36	groups	group	NOUN
hassl-894	45	37	implies	imply	VERB
hassl-894	45	38	that	that	SCONJ
hassl-894	45	39	csr	csr	NOUN
hassl-894	45	40	discourse	discourse	NOUN
hassl-894	45	41	is	be	AUX
hassl-894	45	42	the	the	DET
hassl-894	45	43	common	common	ADJ
hassl-894	45	44	philosophy	philosophy	NOUN
hassl-894	45	45	of	of	ADP
hassl-894	45	46	life	life	NOUN
hassl-894	45	47	,	,	PUNCT
hassl-894	45	48	and	and	CCONJ
hassl-894	45	49	the	the	DET
hassl-894	45	50	concept	concept	NOUN
hassl-894	45	51	of	of	ADP
hassl-894	45	52	extended	extended	ADJ
hassl-894	45	53	kinship	kinship	NOUN
hassl-894	45	54	appears	appear	VERB
hassl-894	45	55	humanities	humanity	NOUN
hassl-894	45	56	and	and	CCONJ
hassl-894	45	57	social	social	ADJ
hassl-894	45	58	sciences	science	NOUN
hassl-894	45	59	letters	letter	NOUN
hassl-894	45	60	,	,	PUNCT
hassl-894	45	61	2021	2021	NUM
hassl-894	45	62	,	,	PUNCT
hassl-894	45	63	9(2	9(2	NUM
hassl-894	45	64	):	):	PUNCT
hassl-894	45	65	220	220	NUM
hassl-894	45	66	-	-	SYM
hassl-894	45	67	236	236	NUM
hassl-894	45	68	222	222	NUM
hassl-894	45	69	©	©	PROPN
hassl-894	45	70	2021	2021	NUM
hassl-894	45	71	conscientia	conscientia	PROPN
hassl-894	45	72	beam	beam	PROPN
hassl-894	45	73	.	.	PUNCT
hassl-894	46	1	all	all	DET
hassl-894	46	2	rights	right	NOUN
hassl-894	46	3	reserved	reserve	VERB
hassl-894	46	4	.	.	PUNCT
hassl-894	47	1	deep	deep	ADJ
hassl-894	47	2	-	-	PUNCT
hassl-894	47	3	rooted	rooted	ADJ
hassl-894	47	4	in	in	ADP
hassl-894	47	5	all	all	DET
hassl-894	47	6	the	the	DET
hassl-894	47	7	ethnic	ethnic	ADJ
hassl-894	47	8	groups	group	NOUN
hassl-894	47	9	in	in	ADP
hassl-894	47	10	nigeria	nigeria	PROPN
hassl-894	47	11	.	.	PUNCT
hassl-894	48	1	they	they	PRON
hassl-894	48	2	see	see	VERB
hassl-894	48	3	the	the	DET
hassl-894	48	4	family	family	NOUN
hassl-894	48	5	network	network	NOUN
hassl-894	48	6	as	as	SCONJ
hassl-894	48	7	very	very	ADV
hassl-894	48	8	important	important	ADJ
hassl-894	48	9	and	and	CCONJ
hassl-894	48	10	most	most	ADJ
hassl-894	48	11	ethnic	ethnic	ADJ
hassl-894	48	12	groups	group	NOUN
hassl-894	48	13	believe	believe	VERB
hassl-894	48	14	that	that	SCONJ
hassl-894	48	15	individual	individual	ADJ
hassl-894	48	16	responsibility	responsibility	NOUN
hassl-894	48	17	extends	extend	VERB
hassl-894	48	18	beyond	beyond	ADP
hassl-894	48	19	the	the	DET
hassl-894	48	20	boundaries	boundary	NOUN
hassl-894	48	21	of	of	ADP
hassl-894	48	22	the	the	DET
hassl-894	48	23	immediate	immediate	ADJ
hassl-894	48	24	family	family	NOUN
hassl-894	48	25	.	.	PUNCT
hassl-894	49	1	this	this	DET
hassl-894	49	2	practice	practice	NOUN
hassl-894	49	3	is	be	AUX
hassl-894	49	4	seen	see	VERB
hassl-894	49	5	as	as	ADP
hassl-894	49	6	nigeria	nigeria	PROPN
hassl-894	49	7	’s	’s	PART
hassl-894	49	8	form	form	NOUN
hassl-894	49	9	of	of	ADP
hassl-894	49	10	social	social	ADJ
hassl-894	49	11	responsibility	responsibility	NOUN
hassl-894	49	12	;	;	PUNCT
hassl-894	49	13	it	it	PRON
hassl-894	49	14	is	be	AUX
hassl-894	49	15	an	an	DET
hassl-894	49	16	indigenous	indigenous	ADJ
hassl-894	49	17	style	style	NOUN
hassl-894	49	18	of	of	ADP
hassl-894	49	19	the	the	DET
hassl-894	49	20	rich	rich	ADJ
hassl-894	49	21	connecting	connect	VERB
hassl-894	49	22	with	with	ADP
hassl-894	49	23	the	the	DET
hassl-894	49	24	less	less	ADV
hassl-894	49	25	privileged	privileged	ADJ
hassl-894	49	26	in	in	ADP
hassl-894	49	27	society	society	NOUN
hassl-894	49	28	.	.	PUNCT
hassl-894	50	1	when	when	SCONJ
hassl-894	50	2	gestures	gesture	NOUN
hassl-894	50	3	of	of	ADP
hassl-894	50	4	this	this	DET
hassl-894	50	5	kind	kind	NOUN
hassl-894	50	6	are	be	AUX
hassl-894	50	7	offered	offer	VERB
hassl-894	50	8	on	on	ADP
hassl-894	50	9	behalf	behalf	NOUN
hassl-894	50	10	of	of	ADP
hassl-894	50	11	business	business	NOUN
hassl-894	50	12	organizations	organization	NOUN
hassl-894	50	13	,	,	PUNCT
hassl-894	50	14	they	they	PRON
hassl-894	50	15	are	be	AUX
hassl-894	50	16	referred	refer	VERB
hassl-894	50	17	to	to	ADP
hassl-894	50	18	as	as	ADP
hassl-894	50	19	extended	extended	ADJ
hassl-894	50	20	kinship	kinship	NOUN
hassl-894	50	21	responsibility	responsibility	NOUN
hassl-894	50	22	.	.	PUNCT
hassl-894	51	1	this	this	DET
hassl-894	51	2	native	native	ADJ
hassl-894	51	3	form	form	NOUN
hassl-894	51	4	of	of	ADP
hassl-894	51	5	csr	csr	NOUN
hassl-894	51	6	existed	exist	VERB
hassl-894	51	7	in	in	ADP
hassl-894	51	8	virtually	virtually	ADV
hassl-894	51	9	all	all	DET
hassl-894	51	10	the	the	DET
hassl-894	51	11	ethnic	ethnic	ADJ
hassl-894	51	12	groups	group	NOUN
hassl-894	51	13	in	in	ADP
hassl-894	51	14	nigeria	nigeria	PROPN
hassl-894	51	15	before	before	ADP
hassl-894	51	16	the	the	DET
hassl-894	51	17	importation	importation	NOUN
hassl-894	51	18	of	of	ADP
hassl-894	51	19	the	the	DET
hassl-894	51	20	western	western	ADJ
hassl-894	51	21	concept	concept	NOUN
hassl-894	51	22	of	of	ADP
hassl-894	51	23	csr	csr	X
hassl-894	51	24	(	(	PUNCT
hassl-894	51	25	sergio	sergio	PROPN
hassl-894	51	26	&	&	CCONJ
hassl-894	51	27	martí	martí	NOUN
hassl-894	51	28	-	-	PUNCT
hassl-894	51	29	ballester	ballester	NOUN
hassl-894	51	30	,	,	PUNCT
hassl-894	51	31	2017	2017	NUM
hassl-894	51	32	)	)	PUNCT
hassl-894	51	33	.	.	PUNCT
hassl-894	52	1	when	when	SCONJ
hassl-894	52	2	nigeria	nigeria	PROPN
hassl-894	52	3	started	start	VERB
hassl-894	52	4	practicing	practice	VERB
hassl-894	52	5	csr	csr	NOUN
hassl-894	52	6	,	,	PUNCT
hassl-894	52	7	it	it	PRON
hassl-894	52	8	was	be	AUX
hassl-894	52	9	not	not	PART
hassl-894	52	10	as	as	ADV
hassl-894	52	11	well	well	ADV
hassl-894	52	12	developed	develop	VERB
hassl-894	52	13	compared	compare	VERB
hassl-894	52	14	to	to	ADP
hassl-894	52	15	that	that	PRON
hassl-894	52	16	of	of	ADP
hassl-894	52	17	the	the	DET
hassl-894	52	18	western	western	ADJ
hassl-894	52	19	world	world	NOUN
hassl-894	52	20	.	.	PUNCT
hassl-894	53	1	this	this	PRON
hassl-894	53	2	is	be	AUX
hassl-894	53	3	mainly	mainly	ADV
hassl-894	53	4	due	due	ADJ
hassl-894	53	5	to	to	ADP
hassl-894	53	6	weak	weak	ADJ
hassl-894	53	7	enforcement	enforcement	NOUN
hassl-894	53	8	,	,	PUNCT
hassl-894	53	9	low	low	ADJ
hassl-894	53	10	level	level	NOUN
hassl-894	53	11	of	of	ADP
hassl-894	53	12	awareness	awareness	NOUN
hassl-894	53	13	,	,	PUNCT
hassl-894	53	14	and	and	CCONJ
hassl-894	53	15	shareholders	shareholder	NOUN
hassl-894	53	16	’	'	PUNCT
hassl-894	53	17	conservative	conservative	ADJ
hassl-894	53	18	thinking	thinking	NOUN
hassl-894	53	19	(	(	PUNCT
hassl-894	53	20	aliyu	aliyu	NOUN
hassl-894	53	21	&	&	CCONJ
hassl-894	53	22	noor	noor	PROPN
hassl-894	53	23	,	,	PUNCT
hassl-894	53	24	2015	2015	NUM
hassl-894	53	25	)	)	PUNCT
hassl-894	53	26	.	.	PUNCT
hassl-894	54	1	therefore	therefore	ADV
hassl-894	54	2	,	,	PUNCT
hassl-894	54	3	dedication	dedication	NOUN
hassl-894	54	4	to	to	ADP
hassl-894	54	5	social	social	ADJ
hassl-894	54	6	and	and	CCONJ
hassl-894	54	7	environmental	environmental	ADJ
hassl-894	54	8	activities	activity	NOUN
hassl-894	54	9	is	be	AUX
hassl-894	54	10	just	just	ADV
hassl-894	54	11	a	a	DET
hassl-894	54	12	matter	matter	NOUN
hassl-894	54	13	of	of	ADP
hassl-894	54	14	satisfying	satisfy	VERB
hassl-894	54	15	the	the	DET
hassl-894	54	16	minimum	minimum	ADJ
hassl-894	54	17	legal	legal	ADJ
hassl-894	54	18	requirements	requirement	NOUN
hassl-894	54	19	(	(	PUNCT
hassl-894	54	20	micah	micah	PROPN
hassl-894	54	21	,	,	PUNCT
hassl-894	54	22	esq	esq	PROPN
hassl-894	54	23	,	,	PUNCT
hassl-894	54	24	&	&	CCONJ
hassl-894	54	25	adebayo	adebayo	PROPN
hassl-894	54	26	,	,	PUNCT
hassl-894	54	27	2012	2012	NUM
hassl-894	54	28	)	)	PUNCT
hassl-894	54	29	.	.	PUNCT
hassl-894	55	1	corporate	corporate	ADJ
hassl-894	55	2	social	social	ADJ
hassl-894	55	3	responsibility	responsibility	NOUN
hassl-894	55	4	depicts	depict	VERB
hassl-894	55	5	the	the	DET
hassl-894	55	6	ability	ability	NOUN
hassl-894	55	7	of	of	ADP
hassl-894	55	8	companies	company	NOUN
hassl-894	55	9	to	to	PART
hassl-894	55	10	be	be	AUX
hassl-894	55	11	socially	socially	ADV
hassl-894	55	12	responsible	responsible	ADJ
hassl-894	55	13	for	for	ADP
hassl-894	55	14	growth	growth	NOUN
hassl-894	55	15	and	and	CCONJ
hassl-894	55	16	development	development	NOUN
hassl-894	55	17	in	in	ADP
hassl-894	55	18	society	society	NOUN
hassl-894	55	19	.	.	PUNCT
hassl-894	56	1	it	it	PRON
hassl-894	56	2	emphasizes	emphasize	VERB
hassl-894	56	3	that	that	SCONJ
hassl-894	56	4	organizations	organization	NOUN
hassl-894	56	5	have	have	VERB
hassl-894	56	6	a	a	DET
hassl-894	56	7	duty	duty	NOUN
hassl-894	56	8	to	to	PART
hassl-894	56	9	consider	consider	VERB
hassl-894	56	10	the	the	DET
hassl-894	56	11	interests	interest	NOUN
hassl-894	56	12	of	of	ADP
hassl-894	56	13	all	all	DET
hassl-894	56	14	stakeholders	stakeholder	NOUN
hassl-894	56	15	as	as	ADV
hassl-894	56	16	well	well	ADV
hassl-894	56	17	as	as	ADP
hassl-894	56	18	the	the	DET
hassl-894	56	19	environment	environment	NOUN
hassl-894	56	20	in	in	ADP
hassl-894	56	21	all	all	DET
hassl-894	56	22	aspects	aspect	NOUN
hassl-894	56	23	of	of	ADP
hassl-894	56	24	their	their	PRON
hassl-894	56	25	operations	operation	NOUN
hassl-894	56	26	(	(	PUNCT
hassl-894	56	27	berkowitz	berkowitz	PROPN
hassl-894	56	28	,	,	PUNCT
hassl-894	56	29	kerin	kerin	PROPN
hassl-894	56	30	,	,	PUNCT
hassl-894	56	31	hartley	hartley	PROPN
hassl-894	56	32	,	,	PUNCT
hassl-894	56	33	&	&	CCONJ
hassl-894	56	34	rudelius	rudelius	NOUN
hassl-894	56	35	,	,	PUNCT
hassl-894	56	36	2000	2000	NUM
hassl-894	56	37	;	;	PUNCT
hassl-894	56	38	rondinelli	rondinelli	PROPN
hassl-894	56	39	&	&	CCONJ
hassl-894	56	40	vastag	vastag	ADJ
hassl-894	56	41	,	,	PUNCT
hassl-894	56	42	1996	1996	NUM
hassl-894	56	43	)	)	PUNCT
hassl-894	56	44	,	,	PUNCT
hassl-894	56	45	and	and	CCONJ
hassl-894	56	46	it	it	PRON
hassl-894	56	47	denotes	denote	VERB
hassl-894	56	48	corporate	corporate	ADJ
hassl-894	56	49	commitments	commitment	NOUN
hassl-894	56	50	to	to	PART
hassl-894	56	51	social	social	ADJ
hassl-894	56	52	and	and	CCONJ
hassl-894	56	53	environmental	environmental	ADJ
hassl-894	56	54	practices	practice	NOUN
hassl-894	56	55	(	(	PUNCT
hassl-894	56	56	aliyu	aliyu	NOUN
hassl-894	56	57	&	&	CCONJ
hassl-894	56	58	noor	noor	PROPN
hassl-894	56	59	,	,	PUNCT
hassl-894	56	60	2015	2015	NUM
hassl-894	56	61	)	)	PUNCT
hassl-894	56	62	.	.	PUNCT
hassl-894	57	1	the	the	DET
hassl-894	57	2	relevance	relevance	NOUN
hassl-894	57	3	of	of	ADP
hassl-894	57	4	csr	csr	NOUN
hassl-894	57	5	,	,	PUNCT
hassl-894	57	6	however	however	ADV
hassl-894	57	7	,	,	PUNCT
hassl-894	57	8	has	have	AUX
hassl-894	57	9	increased	increase	VERB
hassl-894	57	10	drastically	drastically	ADV
hassl-894	57	11	over	over	ADP
hassl-894	57	12	the	the	DET
hassl-894	57	13	years	year	NOUN
hassl-894	57	14	within	within	ADP
hassl-894	57	15	organizations	organization	NOUN
hassl-894	57	16	(	(	PUNCT
hassl-894	57	17	kim	kim	PROPN
hassl-894	57	18	et	et	PROPN
hassl-894	57	19	al	al	PROPN
hassl-894	57	20	.	.	PROPN
hassl-894	57	21	,	,	PUNCT
hassl-894	57	22	2018	2018	NUM
hassl-894	57	23	)	)	PUNCT
hassl-894	57	24	.	.	PUNCT
hassl-894	58	1	by	by	ADP
hassl-894	58	2	implication	implication	NOUN
hassl-894	58	3	,	,	PUNCT
hassl-894	58	4	ethical	ethical	ADJ
hassl-894	58	5	sustainability	sustainability	NOUN
hassl-894	58	6	and	and	CCONJ
hassl-894	58	7	related	relate	VERB
hassl-894	58	8	social	social	ADJ
hassl-894	58	9	responsibility	responsibility	NOUN
hassl-894	58	10	issues	issue	NOUN
hassl-894	58	11	are	be	AUX
hassl-894	58	12	being	be	AUX
hassl-894	58	13	added	add	VERB
hassl-894	58	14	to	to	ADP
hassl-894	58	15	the	the	DET
hassl-894	58	16	more	more	ADV
hassl-894	58	17	classic	classic	ADJ
hassl-894	58	18	economic	economic	ADJ
hassl-894	58	19	and	and	CCONJ
hassl-894	58	20	profit	profit	NOUN
hassl-894	58	21	-	-	PUNCT
hassl-894	58	22	making	make	VERB
hassl-894	58	23	objectives	objective	NOUN
hassl-894	58	24	of	of	ADP
hassl-894	58	25	corporations	corporation	NOUN
hassl-894	58	26	.	.	PUNCT
hassl-894	59	1	this	this	PRON
hassl-894	59	2	shows	show	VERB
hassl-894	59	3	an	an	DET
hassl-894	59	4	important	important	ADJ
hassl-894	59	5	change	change	NOUN
hassl-894	59	6	in	in	ADP
hassl-894	59	7	the	the	DET
hassl-894	59	8	way	way	NOUN
hassl-894	59	9	businesses	business	NOUN
hassl-894	59	10	think	think	VERB
hassl-894	59	11	(	(	PUNCT
hassl-894	59	12	kim	kim	PROPN
hassl-894	59	13	et	et	PROPN
hassl-894	59	14	al	al	PROPN
hassl-894	59	15	.	.	PROPN
hassl-894	59	16	,	,	PUNCT
hassl-894	59	17	2018	2018	NUM
hassl-894	59	18	)	)	PUNCT
hassl-894	59	19	.	.	PUNCT
hassl-894	60	1	however	however	ADV
hassl-894	60	2	,	,	PUNCT
hassl-894	60	3	the	the	DET
hassl-894	60	4	continual	continual	ADJ
hassl-894	60	5	corporate	corporate	ADJ
hassl-894	60	6	failures	failure	NOUN
hassl-894	60	7	in	in	ADP
hassl-894	60	8	taking	take	VERB
hassl-894	60	9	responsibility	responsibility	NOUN
hassl-894	60	10	for	for	ADP
hassl-894	60	11	the	the	DET
hassl-894	60	12	needs	need	NOUN
hassl-894	60	13	of	of	ADP
hassl-894	60	14	relevant	relevant	ADJ
hassl-894	60	15	stakeholders	stakeholder	NOUN
hassl-894	60	16	,	,	PUNCT
hassl-894	60	17	especially	especially	ADV
hassl-894	60	18	communities	community	NOUN
hassl-894	60	19	,	,	PUNCT
hassl-894	60	20	have	have	AUX
hassl-894	60	21	created	create	VERB
hassl-894	60	22	gaps	gap	NOUN
hassl-894	60	23	for	for	ADP
hassl-894	60	24	more	more	ADJ
hassl-894	60	25	research	research	NOUN
hassl-894	60	26	into	into	ADP
hassl-894	60	27	csr	csr	NOUN
hassl-894	60	28	activities	activity	NOUN
hassl-894	60	29	in	in	ADP
hassl-894	60	30	nigeria	nigeria	PROPN
hassl-894	60	31	to	to	PART
hassl-894	60	32	offer	offer	VERB
hassl-894	60	33	updated	update	VERB
hassl-894	60	34	insight	insight	NOUN
hassl-894	60	35	on	on	ADP
hassl-894	60	36	the	the	DET
hassl-894	60	37	ongoing	ongoing	ADJ
hassl-894	60	38	debate	debate	NOUN
hassl-894	60	39	on	on	ADP
hassl-894	60	40	the	the	DET
hassl-894	60	41	relationship	relationship	NOUN
hassl-894	60	42	between	between	ADP
hassl-894	60	43	csr	csr	NOUN
hassl-894	60	44	and	and	CCONJ
hassl-894	60	45	corporate	corporate	ADJ
hassl-894	60	46	financial	financial	ADJ
hassl-894	60	47	performance	performance	NOUN
hassl-894	60	48	(	(	PUNCT
hassl-894	60	49	david	david	PROPN
hassl-894	60	50	,	,	PUNCT
hassl-894	60	51	2012	2012	NUM
hassl-894	60	52	)	)	PUNCT
hassl-894	60	53	.	.	PUNCT
hassl-894	61	1	most	most	ADJ
hassl-894	61	2	of	of	ADP
hassl-894	61	3	the	the	DET
hassl-894	61	4	previous	previous	ADJ
hassl-894	61	5	studies	study	NOUN
hassl-894	61	6	on	on	ADP
hassl-894	61	7	csr	csr	PROPN
hassl-894	61	8	in	in	ADP
hassl-894	61	9	nigeria	nigeria	PROPN
hassl-894	61	10	focused	focus	VERB
hassl-894	61	11	on	on	ADP
hassl-894	61	12	the	the	DET
hassl-894	61	13	manufacturing	manufacturing	NOUN
hassl-894	61	14	sector	sector	NOUN
hassl-894	61	15	,	,	PUNCT
hassl-894	61	16	banking	banking	NOUN
hassl-894	61	17	sector	sector	NOUN
hassl-894	61	18	,	,	PUNCT
hassl-894	61	19	and	and	CCONJ
hassl-894	61	20	some	some	DET
hassl-894	61	21	other	other	ADJ
hassl-894	61	22	sectors	sector	NOUN
hassl-894	61	23	not	not	PART
hassl-894	61	24	related	relate	VERB
hassl-894	61	25	to	to	ADP
hassl-894	61	26	the	the	DET
hassl-894	61	27	oil	oil	NOUN
hassl-894	61	28	and	and	CCONJ
hassl-894	61	29	gas	gas	NOUN
hassl-894	61	30	sector	sector	NOUN
hassl-894	61	31	.	.	PUNCT
hassl-894	62	1	however	however	ADV
hassl-894	62	2	,	,	PUNCT
hassl-894	62	3	a	a	DET
hassl-894	62	4	small	small	ADJ
hassl-894	62	5	number	number	NOUN
hassl-894	62	6	of	of	ADP
hassl-894	62	7	studies	study	NOUN
hassl-894	62	8	have	have	AUX
hassl-894	62	9	been	be	AUX
hassl-894	62	10	done	do	VERB
hassl-894	62	11	oil	oil	NOUN
hassl-894	62	12	and	and	CCONJ
hassl-894	62	13	gas	gas	NOUN
hassl-894	62	14	companies	company	NOUN
hassl-894	62	15	as	as	ADV
hassl-894	62	16	well	well	ADV
hassl-894	62	17	(	(	PUNCT
hassl-894	62	18	abdulaziz	abdulaziz	X
hassl-894	62	19	,	,	PUNCT
hassl-894	62	20	2018	2018	NUM
hassl-894	62	21	;	;	PUNCT
hassl-894	62	22	ehioghiren	ehioghiren	PROPN
hassl-894	62	23	&	&	CCONJ
hassl-894	62	24	eneh	eneh	PROPN
hassl-894	62	25	,	,	PUNCT
hassl-894	62	26	2019	2019	NUM
hassl-894	62	27	;	;	PUNCT
hassl-894	62	28	odunayo	odunayo	VERB
hassl-894	62	29	&	&	CCONJ
hassl-894	62	30	ibidolapo	ibidolapo	NOUN
hassl-894	62	31	,	,	PUNCT
hassl-894	62	32	2018	2018	NUM
hassl-894	62	33	;	;	PUNCT
hassl-894	62	34	ohiokha	ohiokha	ADJ
hassl-894	62	35	,	,	PUNCT
hassl-894	62	36	odion	odion	NOUN
hassl-894	62	37	,	,	PUNCT
hassl-894	62	38	&	&	CCONJ
hassl-894	62	39	akhalumeh	akhalumeh	PROPN
hassl-894	62	40	,	,	PUNCT
hassl-894	62	41	2012	2012	NUM
hassl-894	62	42	;	;	PUNCT
hassl-894	62	43	stephen	stephen	PROPN
hassl-894	62	44	&	&	CCONJ
hassl-894	62	45	rebecca	rebecca	PROPN
hassl-894	62	46	,	,	PUNCT
hassl-894	62	47	2018	2018	NUM
hassl-894	62	48	;	;	PUNCT
hassl-894	62	49	yushau	yushau	NOUN
hassl-894	62	50	&	&	CCONJ
hassl-894	62	51	mercy	mercy	NOUN
hassl-894	62	52	,	,	PUNCT
hassl-894	62	53	2018	2018	NUM
hassl-894	62	54	)	)	PUNCT
hassl-894	62	55	.	.	PUNCT
hassl-894	63	1	most	most	ADJ
hassl-894	63	2	of	of	ADP
hassl-894	63	3	these	these	DET
hassl-894	63	4	studies	study	NOUN
hassl-894	63	5	focused	focus	VERB
hassl-894	63	6	on	on	ADP
hassl-894	63	7	the	the	DET
hassl-894	63	8	social	social	ADJ
hassl-894	63	9	dimension	dimension	NOUN
hassl-894	63	10	of	of	ADP
hassl-894	63	11	csr	csr	NOUN
hassl-894	63	12	,	,	PUNCT
hassl-894	63	13	while	while	SCONJ
hassl-894	63	14	the	the	DET
hassl-894	63	15	environmental	environmental	ADJ
hassl-894	63	16	and	and	CCONJ
hassl-894	63	17	corporate	corporate	ADJ
hassl-894	63	18	governance	governance	NOUN
hassl-894	63	19	dimensions	dimension	NOUN
hassl-894	63	20	were	be	AUX
hassl-894	63	21	neglected	neglect	VERB
hassl-894	63	22	.	.	PUNCT
hassl-894	64	1	again	again	ADV
hassl-894	64	2	,	,	PUNCT
hassl-894	64	3	most	most	ADJ
hassl-894	64	4	studies	study	NOUN
hassl-894	64	5	in	in	ADP
hassl-894	64	6	nigeria	nigeria	PROPN
hassl-894	64	7	used	use	VERB
hassl-894	64	8	net	net	ADJ
hassl-894	64	9	profit	profit	NOUN
hassl-894	64	10	margin	margin	NOUN
hassl-894	64	11	as	as	ADP
hassl-894	64	12	a	a	DET
hassl-894	64	13	measure	measure	NOUN
hassl-894	64	14	of	of	ADP
hassl-894	64	15	firm	firm	ADJ
hassl-894	64	16	performance	performance	NOUN
hassl-894	64	17	,	,	PUNCT
hassl-894	64	18	but	but	CCONJ
hassl-894	64	19	this	this	DET
hassl-894	64	20	study	study	NOUN
hassl-894	64	21	adopted	adopt	VERB
hassl-894	64	22	the	the	DET
hassl-894	64	23	price	price	NOUN
hassl-894	64	24	-	-	PUNCT
hassl-894	64	25	cost	cost	NOUN
hassl-894	64	26	margin	margin	NOUN
hassl-894	64	27	because	because	SCONJ
hassl-894	64	28	indicators	indicator	NOUN
hassl-894	64	29	based	base	VERB
hassl-894	64	30	on	on	ADP
hassl-894	64	31	net	net	ADJ
hassl-894	64	32	profit	profit	NOUN
hassl-894	64	33	margin	margin	NOUN
hassl-894	64	34	might	might	AUX
hassl-894	64	35	be	be	AUX
hassl-894	64	36	misleading	misleading	ADJ
hassl-894	64	37	as	as	SCONJ
hassl-894	64	38	they	they	PRON
hassl-894	64	39	are	be	AUX
hassl-894	64	40	after	after	ADP
hassl-894	64	41	tax	tax	NOUN
hassl-894	64	42	adjustments	adjustment	NOUN
hassl-894	64	43	.	.	PUNCT
hassl-894	65	1	this	this	DET
hassl-894	65	2	study	study	NOUN
hassl-894	65	3	differs	differ	VERB
hassl-894	65	4	from	from	ADP
hassl-894	65	5	previous	previous	ADJ
hassl-894	65	6	studies	study	NOUN
hassl-894	65	7	as	as	SCONJ
hassl-894	65	8	it	it	PRON
hassl-894	65	9	applies	apply	VERB
hassl-894	65	10	environmental	environmental	ADJ
hassl-894	65	11	performance	performance	NOUN
hassl-894	65	12	(	(	PUNCT
hassl-894	65	13	ep	ep	PROPN
hassl-894	65	14	)	)	PUNCT
hassl-894	65	15	,	,	PUNCT
hassl-894	65	16	corporate	corporate	ADJ
hassl-894	65	17	governance	governance	NOUN
hassl-894	65	18	performance	performance	NOUN
hassl-894	65	19	(	(	PUNCT
hassl-894	65	20	cgp	cgp	PROPN
hassl-894	65	21	)	)	PUNCT
hassl-894	65	22	and	and	CCONJ
hassl-894	65	23	corporate	corporate	ADJ
hassl-894	65	24	social	social	ADJ
hassl-894	65	25	performance	performance	NOUN
hassl-894	65	26	(	(	PUNCT
hassl-894	65	27	csp	csp	PROPN
hassl-894	65	28	)	)	PUNCT
hassl-894	65	29	as	as	ADP
hassl-894	65	30	measures	measure	NOUN
hassl-894	65	31	for	for	ADP
hassl-894	65	32	csr	csr	NOUN
hassl-894	65	33	,	,	PUNCT
hassl-894	65	34	and	and	CCONJ
hassl-894	65	35	price	price	NOUN
hassl-894	65	36	-	-	PUNCT
hassl-894	65	37	cost	cost	NOUN
hassl-894	65	38	margin	margin	NOUN
hassl-894	65	39	as	as	ADP
hassl-894	65	40	an	an	DET
hassl-894	65	41	additional	additional	ADJ
hassl-894	65	42	measure	measure	NOUN
hassl-894	65	43	of	of	ADP
hassl-894	65	44	a	a	DET
hassl-894	65	45	firm	firm	NOUN
hassl-894	65	46	’s	’s	PART
hassl-894	65	47	performance	performance	NOUN
hassl-894	65	48	to	to	PART
hassl-894	65	49	investigate	investigate	VERB
hassl-894	65	50	the	the	DET
hassl-894	65	51	effect	effect	NOUN
hassl-894	65	52	of	of	ADP
hassl-894	65	53	csr	csr	NOUN
hassl-894	65	54	on	on	ADP
hassl-894	65	55	the	the	DET
hassl-894	65	56	performance	performance	NOUN
hassl-894	65	57	of	of	ADP
hassl-894	65	58	the	the	DET
hassl-894	65	59	selected	select	VERB
hassl-894	65	60	oil	oil	NOUN
hassl-894	65	61	and	and	CCONJ
hassl-894	65	62	gas	gas	NOUN
hassl-894	65	63	companies	company	NOUN
hassl-894	65	64	.	.	PUNCT
hassl-894	66	1	the	the	DET
hassl-894	66	2	modern	modern	ADJ
hassl-894	66	3	econometric	econometric	ADJ
hassl-894	66	4	panel	panel	NOUN
hassl-894	66	5	data	datum	NOUN
hassl-894	66	6	technique	technique	NOUN
hassl-894	66	7	was	be	AUX
hassl-894	66	8	also	also	ADV
hassl-894	66	9	adopted	adopt	VERB
hassl-894	66	10	to	to	PART
hassl-894	66	11	expand	expand	VERB
hassl-894	66	12	and	and	CCONJ
hassl-894	66	13	improve	improve	VERB
hassl-894	66	14	on	on	ADP
hassl-894	66	15	the	the	DET
hassl-894	66	16	empirical	empirical	ADJ
hassl-894	66	17	analysis	analysis	NOUN
hassl-894	66	18	already	already	ADV
hassl-894	66	19	conducted	conduct	VERB
hassl-894	66	20	in	in	ADP
hassl-894	66	21	nigeria	nigeria	PROPN
hassl-894	66	22	.	.	PUNCT
hassl-894	67	1	this	this	PRON
hassl-894	67	2	was	be	AUX
hassl-894	67	3	necessary	necessary	ADJ
hassl-894	67	4	as	as	SCONJ
hassl-894	67	5	the	the	DET
hassl-894	67	6	panel	panel	NOUN
hassl-894	67	7	data	datum	NOUN
hassl-894	67	8	allows	allow	VERB
hassl-894	67	9	for	for	ADP
hassl-894	67	10	an	an	DET
hassl-894	67	11	unbiased	unbiased	ADJ
hassl-894	67	12	and	and	CCONJ
hassl-894	67	13	efficient	efficient	ADJ
hassl-894	67	14	estimation	estimation	NOUN
hassl-894	67	15	;	;	PUNCT
hassl-894	67	16	however	however	ADV
hassl-894	67	17	,	,	PUNCT
hassl-894	67	18	most	most	ADJ
hassl-894	67	19	studies	study	NOUN
hassl-894	67	20	in	in	ADP
hassl-894	67	21	nigeria	nigeria	PROPN
hassl-894	67	22	predominantly	predominantly	ADV
hassl-894	67	23	used	use	VERB
hassl-894	67	24	the	the	DET
hassl-894	67	25	linear	linear	ADJ
hassl-894	67	26	regression	regression	NOUN
hassl-894	67	27	model	model	NOUN
hassl-894	67	28	.	.	PUNCT
hassl-894	68	1	again	again	ADV
hassl-894	68	2	,	,	PUNCT
hassl-894	68	3	many	many	ADJ
hassl-894	68	4	studies	study	NOUN
hassl-894	68	5	carried	carry	VERB
hassl-894	68	6	out	out	ADP
hassl-894	68	7	in	in	ADP
hassl-894	68	8	this	this	DET
hassl-894	68	9	context	context	NOUN
hassl-894	68	10	revealed	reveal	VERB
hassl-894	68	11	different	different	ADJ
hassl-894	68	12	opinions	opinion	NOUN
hassl-894	68	13	and	and	CCONJ
hassl-894	68	14	results	result	NOUN
hassl-894	68	15	on	on	ADP
hassl-894	68	16	the	the	DET
hassl-894	68	17	impact	impact	NOUN
hassl-894	68	18	of	of	ADP
hassl-894	68	19	csr	csr	NOUN
hassl-894	68	20	on	on	ADP
hassl-894	68	21	performance	performance	NOUN
hassl-894	68	22	.	.	PUNCT
hassl-894	69	1	some	some	PRON
hassl-894	69	2	say	say	VERB
hassl-894	69	3	that	that	SCONJ
hassl-894	69	4	csr	csr	NOUN
hassl-894	69	5	has	have	VERB
hassl-894	69	6	a	a	DET
hassl-894	69	7	positive	positive	ADJ
hassl-894	69	8	impact	impact	NOUN
hassl-894	69	9	on	on	ADP
hassl-894	69	10	financial	financial	ADJ
hassl-894	69	11	performance	performance	NOUN
hassl-894	69	12	(	(	PUNCT
hassl-894	69	13	fp	fp	NOUN
hassl-894	69	14	)	)	PUNCT
hassl-894	69	15	,	,	PUNCT
hassl-894	69	16	some	some	PRON
hassl-894	69	17	say	say	VERB
hassl-894	69	18	that	that	SCONJ
hassl-894	69	19	csr	csr	NOUN
hassl-894	69	20	has	have	VERB
hassl-894	69	21	a	a	DET
hassl-894	69	22	negative	negative	ADJ
hassl-894	69	23	impact	impact	NOUN
hassl-894	69	24	on	on	ADP
hassl-894	69	25	financial	financial	ADJ
hassl-894	69	26	performance	performance	NOUN
hassl-894	69	27	,	,	PUNCT
hassl-894	69	28	while	while	SCONJ
hassl-894	69	29	other	other	ADJ
hassl-894	69	30	studies	study	NOUN
hassl-894	69	31	revealed	reveal	VERB
hassl-894	69	32	a	a	DET
hassl-894	69	33	neutral	neutral	ADJ
hassl-894	69	34	(	(	PUNCT
hassl-894	69	35	inclusive	inclusive	ADJ
hassl-894	69	36	)	)	PUNCT
hassl-894	69	37	impact	impact	NOUN
hassl-894	69	38	.	.	PUNCT
hassl-894	70	1	the	the	DET
hassl-894	70	2	relationship	relationship	NOUN
hassl-894	70	3	between	between	ADP
hassl-894	70	4	csr	csr	PROPN
hassl-894	70	5	and	and	CCONJ
hassl-894	70	6	fp	fp	PROPN
hassl-894	70	7	has	have	AUX
hassl-894	70	8	been	be	AUX
hassl-894	70	9	well	well	ADV
hassl-894	70	10	investigated	investigate	VERB
hassl-894	70	11	and	and	CCONJ
hassl-894	70	12	developed	develop	VERB
hassl-894	70	13	in	in	ADP
hassl-894	70	14	the	the	DET
hassl-894	70	15	already	already	ADV
hassl-894	70	16	existing	exist	VERB
hassl-894	70	17	literature	literature	NOUN
hassl-894	70	18	that	that	PRON
hassl-894	70	19	was	be	AUX
hassl-894	70	20	carried	carry	VERB
hassl-894	70	21	out	out	ADP
hassl-894	70	22	mostly	mostly	ADV
hassl-894	70	23	in	in	ADP
hassl-894	70	24	developed	develop	VERB
hassl-894	70	25	countries	country	NOUN
hassl-894	70	26	.	.	PUNCT
hassl-894	71	1	however	however	ADV
hassl-894	71	2	,	,	PUNCT
hassl-894	71	3	this	this	DET
hassl-894	71	4	study	study	NOUN
hassl-894	71	5	was	be	AUX
hassl-894	71	6	carried	carry	VERB
hassl-894	71	7	out	out	ADP
hassl-894	71	8	in	in	ADP
hassl-894	71	9	nigeria	nigeria	PROPN
hassl-894	71	10	to	to	PART
hassl-894	71	11	discover	discover	VERB
hassl-894	71	12	the	the	DET
hassl-894	71	13	school	school	NOUN
hassl-894	71	14	of	of	ADP
hassl-894	71	15	thought	thought	NOUN
hassl-894	71	16	it	it	PRON
hassl-894	71	17	will	will	AUX
hassl-894	71	18	fall	fall	VERB
hassl-894	71	19	into	into	ADP
hassl-894	71	20	.	.	PUNCT
hassl-894	72	1	therefore	therefore	ADV
hassl-894	72	2	,	,	PUNCT
hassl-894	72	3	we	we	PRON
hassl-894	72	4	set	set	VERB
hassl-894	72	5	the	the	DET
hassl-894	72	6	objectives	objective	NOUN
hassl-894	72	7	of	of	ADP
hassl-894	72	8	the	the	DET
hassl-894	72	9	study	study	NOUN
hassl-894	72	10	to	to	PART
hassl-894	72	11	investigate	investigate	VERB
hassl-894	72	12	the	the	DET
hassl-894	72	13	impact	impact	NOUN
hassl-894	72	14	that	that	PRON
hassl-894	72	15	these	these	DET
hassl-894	72	16	dimensions	dimension	NOUN
hassl-894	72	17	of	of	ADP
hassl-894	72	18	csr	csr	X
hassl-894	72	19	have	have	VERB
hassl-894	72	20	on	on	ADP
hassl-894	72	21	the	the	DET
hassl-894	72	22	performance	performance	NOUN
hassl-894	72	23	of	of	ADP
hassl-894	72	24	the	the	DET
hassl-894	72	25	oil	oil	NOUN
hassl-894	72	26	and	and	CCONJ
hassl-894	72	27	gas	gas	NOUN
hassl-894	72	28	companies	company	NOUN
hassl-894	72	29	using	use	VERB
hassl-894	72	30	panel	panel	NOUN
hassl-894	72	31	data	datum	NOUN
hassl-894	72	32	analysis	analysis	NOUN
hassl-894	72	33	.	.	PUNCT
hassl-894	73	1	humanities	humanity	NOUN
hassl-894	73	2	and	and	CCONJ
hassl-894	73	3	social	social	ADJ
hassl-894	73	4	sciences	science	NOUN
hassl-894	73	5	letters	letter	NOUN
hassl-894	73	6	,	,	PUNCT
hassl-894	73	7	2021	2021	NUM
hassl-894	73	8	,	,	PUNCT
hassl-894	73	9	9(2	9(2	NUM
hassl-894	73	10	):	):	PUNCT
hassl-894	73	11	220	220	NUM
hassl-894	73	12	-	-	SYM
hassl-894	73	13	236	236	NUM
hassl-894	73	14	223	223	NUM
hassl-894	73	15	©	©	PROPN
hassl-894	73	16	2021	2021	NUM
hassl-894	73	17	conscientia	conscientia	PROPN
hassl-894	73	18	beam	beam	PROPN
hassl-894	73	19	.	.	PUNCT
hassl-894	74	1	all	all	DET
hassl-894	74	2	rights	right	NOUN
hassl-894	74	3	reserved	reserve	VERB
hassl-894	74	4	.	.	PUNCT
hassl-894	75	1	2	2	X
hassl-894	75	2	.	.	X
hassl-894	75	3	literature	literature	NOUN
hassl-894	75	4	review	review	VERB
hassl-894	75	5	the	the	DET
hassl-894	75	6	concept	concept	NOUN
hassl-894	75	7	of	of	ADP
hassl-894	75	8	csr	csr	NOUN
hassl-894	75	9	has	have	AUX
hassl-894	75	10	been	be	AUX
hassl-894	75	11	conceived	conceive	VERB
hassl-894	75	12	by	by	ADP
hassl-894	75	13	different	different	ADJ
hassl-894	75	14	people	people	NOUN
hassl-894	75	15	in	in	ADP
hassl-894	75	16	different	different	ADJ
hassl-894	75	17	ways	way	NOUN
hassl-894	75	18	,	,	PUNCT
hassl-894	75	19	but	but	CCONJ
hassl-894	75	20	generally	generally	ADV
hassl-894	75	21	,	,	PUNCT
hassl-894	75	22	csr	csr	NOUN
hassl-894	75	23	demonstrates	demonstrate	VERB
hassl-894	75	24	activities	activity	NOUN
hassl-894	75	25	that	that	PRON
hassl-894	75	26	communicate	communicate	VERB
hassl-894	75	27	business	business	NOUN
hassl-894	75	28	obligations	obligation	NOUN
hassl-894	75	29	to	to	ADP
hassl-894	75	30	all	all	DET
hassl-894	75	31	constituent	constituent	NOUN
hassl-894	75	32	stakeholders	stakeholder	NOUN
hassl-894	75	33	(	(	PUNCT
hassl-894	75	34	votaw	votaw	PROPN
hassl-894	75	35	,	,	PUNCT
hassl-894	75	36	1973	1973	NUM
hassl-894	75	37	)	)	PUNCT
hassl-894	75	38	.	.	PUNCT
hassl-894	76	1	a	a	DET
hassl-894	76	2	famous	famous	ADJ
hassl-894	76	3	contributor	contributor	NOUN
hassl-894	76	4	of	of	ADP
hassl-894	76	5	csr	csr	NOUN
hassl-894	76	6	initiatives	initiative	NOUN
hassl-894	76	7	(	(	PUNCT
hassl-894	76	8	bowen	bowen	NOUN
hassl-894	76	9	,	,	PUNCT
hassl-894	76	10	1953	1953	NUM
hassl-894	76	11	)	)	PUNCT
hassl-894	76	12	construes	construe	VERB
hassl-894	76	13	csr	csr	X
hassl-894	76	14	as	as	ADP
hassl-894	76	15	business	business	NOUN
hassl-894	76	16	intent	intent	NOUN
hassl-894	76	17	and	and	CCONJ
hassl-894	76	18	programs	program	NOUN
hassl-894	76	19	which	which	PRON
hassl-894	76	20	have	have	VERB
hassl-894	76	21	a	a	DET
hassl-894	76	22	positive	positive	ADJ
hassl-894	76	23	impact	impact	NOUN
hassl-894	76	24	on	on	ADP
hassl-894	76	25	societal	societal	ADJ
hassl-894	76	26	values	value	NOUN
hassl-894	76	27	and	and	CCONJ
hassl-894	76	28	norms	norm	NOUN
hassl-894	76	29	.	.	PUNCT
hassl-894	77	1	backman	backman	NOUN
hassl-894	77	2	(	(	PUNCT
hassl-894	77	3	1975	1975	NUM
hassl-894	77	4	)	)	PUNCT
hassl-894	77	5	considers	consider	VERB
hassl-894	77	6	social	social	ADJ
hassl-894	77	7	responsibility	responsibility	NOUN
hassl-894	77	8	as	as	ADP
hassl-894	77	9	part	part	NOUN
hassl-894	77	10	of	of	ADP
hassl-894	77	11	those	those	DET
hassl-894	77	12	objectives	objective	NOUN
hassl-894	77	13	crafted	craft	VERB
hassl-894	77	14	or	or	CCONJ
hassl-894	77	15	intentionally	intentionally	ADV
hassl-894	77	16	integrated	integrate	VERB
hassl-894	77	17	by	by	ADP
hassl-894	77	18	a	a	DET
hassl-894	77	19	business	business	NOUN
hassl-894	77	20	that	that	PRON
hassl-894	77	21	are	be	AUX
hassl-894	77	22	not	not	PART
hassl-894	77	23	directly	directly	ADV
hassl-894	77	24	related	relate	VERB
hassl-894	77	25	to	to	ADP
hassl-894	77	26	the	the	DET
hassl-894	77	27	economic	economic	ADJ
hassl-894	77	28	objectives	objective	NOUN
hassl-894	77	29	of	of	ADP
hassl-894	77	30	the	the	DET
hassl-894	77	31	business	business	NOUN
hassl-894	77	32	but	but	CCONJ
hassl-894	77	33	are	be	AUX
hassl-894	77	34	intended	intend	VERB
hassl-894	77	35	to	to	PART
hassl-894	77	36	address	address	VERB
hassl-894	77	37	some	some	DET
hassl-894	77	38	negative	negative	ADJ
hassl-894	77	39	external	external	ADJ
hassl-894	77	40	factors	factor	NOUN
hassl-894	77	41	that	that	PRON
hassl-894	77	42	improves	improve	VERB
hassl-894	77	43	a	a	DET
hassl-894	77	44	company	company	NOUN
hassl-894	77	45	’s	’s	PART
hassl-894	77	46	conditions	condition	NOUN
hassl-894	77	47	and	and	CCONJ
hassl-894	77	48	people	people	NOUN
hassl-894	77	49	’s	’s	PART
hassl-894	77	50	quality	quality	NOUN
hassl-894	77	51	of	of	ADP
hassl-894	77	52	life	life	NOUN
hassl-894	77	53	.	.	PUNCT
hassl-894	78	1	the	the	DET
hassl-894	78	2	most	most	ADV
hassl-894	78	3	used	used	ADJ
hassl-894	78	4	definition	definition	NOUN
hassl-894	78	5	of	of	ADP
hassl-894	78	6	csr	csr	NOUN
hassl-894	78	7	is	be	AUX
hassl-894	78	8	the	the	DET
hassl-894	78	9	one	one	NOUN
hassl-894	78	10	proposed	propose	VERB
hassl-894	78	11	by	by	ADP
hassl-894	78	12	the	the	DET
hassl-894	78	13	commission	commission	NOUN
hassl-894	78	14	of	of	ADP
hassl-894	78	15	the	the	DET
hassl-894	78	16	european	european	ADJ
hassl-894	78	17	communities	community	NOUN
hassl-894	78	18	brussels	brussels	PROPN
hassl-894	78	19	(	(	PUNCT
hassl-894	78	20	2001	2001	NUM
hassl-894	78	21	)	)	PUNCT
hassl-894	78	22	,	,	PUNCT
hassl-894	78	23	which	which	PRON
hassl-894	78	24	construes	construe	VERB
hassl-894	78	25	csr	csr	NOUN
hassl-894	78	26	as	as	ADP
hassl-894	78	27	“	"	PUNCT
hassl-894	78	28	a	a	DET
hassl-894	78	29	concept	concept	NOUN
hassl-894	78	30	whereby	whereby	SCONJ
hassl-894	78	31	companies	company	NOUN
hassl-894	78	32	integrate	integrate	VERB
hassl-894	78	33	social	social	ADJ
hassl-894	78	34	and	and	CCONJ
hassl-894	78	35	environmental	environmental	ADJ
hassl-894	78	36	concerns	concern	NOUN
hassl-894	78	37	in	in	ADP
hassl-894	78	38	their	their	PRON
hassl-894	78	39	business	business	NOUN
hassl-894	78	40	operations	operation	NOUN
hassl-894	78	41	and	and	CCONJ
hassl-894	78	42	in	in	ADP
hassl-894	78	43	their	their	PRON
hassl-894	78	44	interaction	interaction	NOUN
hassl-894	78	45	with	with	ADP
hassl-894	78	46	their	their	PRON
hassl-894	78	47	stakeholders	stakeholder	NOUN
hassl-894	78	48	on	on	ADP
hassl-894	78	49	a	a	DET
hassl-894	78	50	voluntary	voluntary	ADJ
hassl-894	78	51	basis	basis	NOUN
hassl-894	78	52	”	"	PUNCT
hassl-894	78	53	,	,	PUNCT
hassl-894	78	54	and	and	CCONJ
hassl-894	78	55	in	in	ADP
hassl-894	78	56	this	this	DET
hassl-894	78	57	study	study	NOUN
hassl-894	78	58	we	we	PRON
hassl-894	78	59	use	use	VERB
hassl-894	78	60	this	this	DET
hassl-894	78	61	definition	definition	NOUN
hassl-894	78	62	.	.	PUNCT
hassl-894	79	1	2.1	2.1	NUM
hassl-894	79	2	.	.	PUNCT
hassl-894	79	3	csr	csr	X
hassl-894	79	4	and	and	CCONJ
hassl-894	79	5	fp	fp	PROPN
hassl-894	79	6	different	different	ADJ
hassl-894	79	7	people	people	NOUN
hassl-894	79	8	have	have	AUX
hassl-894	79	9	conceived	conceive	VERB
hassl-894	79	10	the	the	DET
hassl-894	79	11	notion	notion	NOUN
hassl-894	79	12	of	of	ADP
hassl-894	79	13	csr	csr	NOUN
hassl-894	79	14	in	in	ADP
hassl-894	79	15	different	different	ADJ
hassl-894	79	16	ways	way	NOUN
hassl-894	79	17	.	.	PUNCT
hassl-894	80	1	in	in	ADP
hassl-894	80	2	general	general	ADJ
hassl-894	80	3	,	,	PUNCT
hassl-894	80	4	csr	csr	NOUN
hassl-894	80	5	shows	show	NOUN
hassl-894	80	6	activities	activity	NOUN
hassl-894	80	7	that	that	PRON
hassl-894	80	8	communicate	communicate	VERB
hassl-894	80	9	the	the	DET
hassl-894	80	10	business	business	NOUN
hassl-894	80	11	commitment	commitment	NOUN
hassl-894	80	12	to	to	ADP
hassl-894	80	13	all	all	DET
hassl-894	80	14	constituent	constituent	NOUN
hassl-894	80	15	stakeholders	stakeholder	NOUN
hassl-894	80	16	(	(	PUNCT
hassl-894	80	17	votaw	votaw	PROPN
hassl-894	80	18	,	,	PUNCT
hassl-894	80	19	1973	1973	NUM
hassl-894	80	20	)	)	PUNCT
hassl-894	80	21	.	.	PUNCT
hassl-894	81	1	bowen	bowen	PROPN
hassl-894	81	2	(	(	PUNCT
hassl-894	81	3	1953	1953	NUM
hassl-894	81	4	)	)	PUNCT
hassl-894	81	5	a	a	DET
hassl-894	81	6	prominent	prominent	ADJ
hassl-894	81	7	contributor	contributor	NOUN
hassl-894	81	8	of	of	ADP
hassl-894	81	9	csr	csr	NOUN
hassl-894	81	10	idea	idea	NOUN
hassl-894	81	11	interprets	interpret	VERB
hassl-894	81	12	csr	csr	X
hassl-894	81	13	as	as	ADP
hassl-894	81	14	business	business	NOUN
hassl-894	81	15	intention	intention	NOUN
hassl-894	81	16	and	and	CCONJ
hassl-894	81	17	programs	program	NOUN
hassl-894	81	18	which	which	PRON
hassl-894	81	19	have	have	VERB
hassl-894	81	20	a	a	DET
hassl-894	81	21	positive	positive	ADJ
hassl-894	81	22	impact	impact	NOUN
hassl-894	81	23	on	on	ADP
hassl-894	81	24	societal	societal	ADJ
hassl-894	81	25	values	value	NOUN
hassl-894	81	26	and	and	CCONJ
hassl-894	81	27	norms	norm	NOUN
hassl-894	81	28	.	.	PUNCT
hassl-894	82	1	backman	backman	NOUN
hassl-894	82	2	(	(	PUNCT
hassl-894	82	3	1975	1975	NUM
hassl-894	82	4	)	)	PUNCT
hassl-894	82	5	stipulates	stipulate	VERB
hassl-894	82	6	that	that	SCONJ
hassl-894	82	7	csr	csr	NOUN
hassl-894	82	8	is	be	AUX
hassl-894	82	9	part	part	NOUN
hassl-894	82	10	of	of	ADP
hassl-894	82	11	those	those	DET
hassl-894	82	12	objectives	objective	NOUN
hassl-894	82	13	deliberately	deliberately	ADV
hassl-894	82	14	incorporated	incorporate	VERB
hassl-894	82	15	by	by	ADP
hassl-894	82	16	businesses	business	NOUN
hassl-894	82	17	that	that	PRON
hassl-894	82	18	are	be	AUX
hassl-894	82	19	not	not	PART
hassl-894	82	20	directly	directly	ADV
hassl-894	82	21	linked	link	VERB
hassl-894	82	22	to	to	ADP
hassl-894	82	23	the	the	DET
hassl-894	82	24	economic	economic	ADJ
hassl-894	82	25	objectives	objective	NOUN
hassl-894	82	26	;	;	PUNCT
hassl-894	82	27	profit	profit	NOUN
hassl-894	82	28	of	of	ADP
hassl-894	82	29	the	the	DET
hassl-894	82	30	company	company	NOUN
hassl-894	82	31	but	but	CCONJ
hassl-894	82	32	are	be	AUX
hassl-894	82	33	planned	plan	VERB
hassl-894	82	34	to	to	PART
hassl-894	82	35	attend	attend	VERB
hassl-894	82	36	to	to	ADP
hassl-894	82	37	some	some	DET
hassl-894	82	38	negative	negative	ADJ
hassl-894	82	39	external	external	ADJ
hassl-894	82	40	factor	factor	NOUN
hassl-894	82	41	that	that	PRON
hassl-894	82	42	improves	improve	VERB
hassl-894	82	43	company	company	NOUN
hassl-894	82	44	’s	’s	PART
hassl-894	82	45	conditions	condition	NOUN
hassl-894	82	46	and	and	CCONJ
hassl-894	82	47	quality	quality	NOUN
hassl-894	82	48	of	of	ADP
hassl-894	82	49	life	life	NOUN
hassl-894	82	50	of	of	ADP
hassl-894	82	51	people	people	NOUN
hassl-894	82	52	.	.	PUNCT
hassl-894	83	1	a	a	DET
hassl-894	83	2	well	well	ADV
hassl-894	83	3	-	-	PUNCT
hassl-894	83	4	known	know	VERB
hassl-894	83	5	definition	definition	NOUN
hassl-894	83	6	of	of	ADP
hassl-894	83	7	csr	csr	NOUN
hassl-894	83	8	is	be	AUX
hassl-894	83	9	the	the	DET
hassl-894	83	10	one	one	NOUN
hassl-894	83	11	proposed	propose	VERB
hassl-894	83	12	by	by	ADP
hassl-894	83	13	the	the	DET
hassl-894	83	14	commission	commission	NOUN
hassl-894	83	15	of	of	ADP
hassl-894	83	16	the	the	DET
hassl-894	83	17	european	european	ADJ
hassl-894	83	18	communities	community	NOUN
hassl-894	83	19	brussels	brussels	PROPN
hassl-894	83	20	(	(	PUNCT
hassl-894	83	21	2001	2001	NUM
hassl-894	83	22	)	)	PUNCT
hassl-894	83	23	which	which	PRON
hassl-894	83	24	interpret	interpret	VERB
hassl-894	83	25	csr	csr	PROPN
hassl-894	83	26	as	as	ADP
hassl-894	83	27	“	"	PUNCT
hassl-894	83	28	a	a	DET
hassl-894	83	29	notion	notion	NOUN
hassl-894	83	30	whereby	whereby	SCONJ
hassl-894	83	31	companies	company	NOUN
hassl-894	83	32	incorporate	incorporate	VERB
hassl-894	83	33	social	social	ADJ
hassl-894	83	34	and	and	CCONJ
hassl-894	83	35	environmental	environmental	ADJ
hassl-894	83	36	concerns	concern	NOUN
hassl-894	83	37	in	in	ADP
hassl-894	83	38	their	their	PRON
hassl-894	83	39	business	business	NOUN
hassl-894	83	40	operations	operation	NOUN
hassl-894	83	41	and	and	CCONJ
hassl-894	83	42	in	in	ADP
hassl-894	83	43	their	their	PRON
hassl-894	83	44	communication	communication	NOUN
hassl-894	83	45	with	with	ADP
hassl-894	83	46	their	their	PRON
hassl-894	83	47	stakeholders	stakeholder	NOUN
hassl-894	83	48	on	on	ADP
hassl-894	83	49	a	a	DET
hassl-894	83	50	voluntary	voluntary	ADJ
hassl-894	83	51	basis	basis	NOUN
hassl-894	83	52	”	"	PUNCT
hassl-894	83	53	.	.	PUNCT
hassl-894	84	1	we	we	PRON
hassl-894	84	2	follow	follow	VERB
hassl-894	84	3	the	the	DET
hassl-894	84	4	direction	direction	NOUN
hassl-894	84	5	of	of	ADP
hassl-894	84	6	this	this	DET
hassl-894	84	7	definition	definition	NOUN
hassl-894	84	8	.	.	PUNCT
hassl-894	85	1	the	the	DET
hassl-894	85	2	shareholder	shareholder	NOUN
hassl-894	85	3	theory	theory	NOUN
hassl-894	85	4	hypothesizes	hypothesize	VERB
hassl-894	85	5	that	that	SCONJ
hassl-894	85	6	the	the	DET
hassl-894	85	7	social	social	ADJ
hassl-894	85	8	welfare	welfare	NOUN
hassl-894	85	9	of	of	ADP
hassl-894	85	10	citizens	citizen	NOUN
hassl-894	85	11	is	be	AUX
hassl-894	85	12	the	the	DET
hassl-894	85	13	responsibility	responsibility	NOUN
hassl-894	85	14	of	of	ADP
hassl-894	85	15	the	the	DET
hassl-894	85	16	government	government	NOUN
hassl-894	85	17	.	.	PUNCT
hassl-894	86	1	milton	milton	PROPN
hassl-894	86	2	(	(	PUNCT
hassl-894	86	3	1970	1970	NUM
hassl-894	86	4	)	)	PUNCT
hassl-894	86	5	stipulates	stipulate	VERB
hassl-894	86	6	that	that	SCONJ
hassl-894	86	7	the	the	DET
hassl-894	86	8	social	social	ADJ
hassl-894	86	9	responsibility	responsibility	NOUN
hassl-894	86	10	of	of	ADP
hassl-894	86	11	businesses	business	NOUN
hassl-894	86	12	is	be	AUX
hassl-894	86	13	to	to	PART
hassl-894	86	14	increase	increase	VERB
hassl-894	86	15	profits	profit	NOUN
hassl-894	86	16	and	and	CCONJ
hassl-894	86	17	not	not	PART
hassl-894	86	18	to	to	PART
hassl-894	86	19	make	make	VERB
hassl-894	86	20	provisions	provision	NOUN
hassl-894	86	21	for	for	ADP
hassl-894	86	22	the	the	DET
hassl-894	86	23	welfare	welfare	NOUN
hassl-894	86	24	of	of	ADP
hassl-894	86	25	citizens	citizen	NOUN
hassl-894	86	26	.	.	PUNCT
hassl-894	87	1	freeman	freeman	PROPN
hassl-894	87	2	(	(	PUNCT
hassl-894	87	3	1984	1984	NUM
hassl-894	87	4	)	)	PUNCT
hassl-894	87	5	propounded	propound	VERB
hassl-894	87	6	the	the	DET
hassl-894	87	7	stakeholder	stakeholder	NOUN
hassl-894	87	8	theory	theory	NOUN
hassl-894	87	9	.	.	PUNCT
hassl-894	88	1	he	he	PRON
hassl-894	88	2	opposed	oppose	VERB
hassl-894	88	3	the	the	DET
hassl-894	88	4	shareholder	shareholder	NOUN
hassl-894	88	5	theory	theory	NOUN
hassl-894	88	6	and	and	CCONJ
hassl-894	88	7	hypothesized	hypothesize	VERB
hassl-894	88	8	that	that	SCONJ
hassl-894	88	9	businesses	business	NOUN
hassl-894	88	10	must	must	AUX
hassl-894	88	11	consider	consider	VERB
hassl-894	88	12	the	the	DET
hassl-894	88	13	stakeholders	stakeholder	NOUN
hassl-894	88	14	in	in	ADP
hassl-894	88	15	all	all	DET
hassl-894	88	16	aspects	aspect	NOUN
hassl-894	88	17	of	of	ADP
hassl-894	88	18	their	their	PRON
hassl-894	88	19	operations	operation	NOUN
hassl-894	88	20	.	.	PUNCT
hassl-894	89	1	as	as	SCONJ
hassl-894	89	2	it	it	PRON
hassl-894	89	3	relates	relate	VERB
hassl-894	89	4	to	to	ADP
hassl-894	89	5	business	business	NOUN
hassl-894	89	6	ethics	ethic	NOUN
hassl-894	89	7	,	,	PUNCT
hassl-894	89	8	the	the	DET
hassl-894	89	9	stakeholder	stakeholder	NOUN
hassl-894	89	10	theory	theory	NOUN
hassl-894	89	11	appears	appear	VERB
hassl-894	89	12	to	to	PART
hassl-894	89	13	oppose	oppose	VERB
hassl-894	89	14	the	the	DET
hassl-894	89	15	claims	claim	NOUN
hassl-894	89	16	of	of	ADP
hassl-894	89	17	corporate	corporate	ADJ
hassl-894	89	18	managers	manager	NOUN
hassl-894	89	19	.	.	PUNCT
hassl-894	90	1	the	the	DET
hassl-894	90	2	sustainable	sustainable	ADJ
hassl-894	90	3	development	development	NOUN
hassl-894	90	4	theory	theory	NOUN
hassl-894	90	5	,	,	PUNCT
hassl-894	90	6	driven	drive	VERB
hassl-894	90	7	by	by	ADP
hassl-894	90	8	al	al	PROPN
hassl-894	90	9	gore	gore	PROPN
hassl-894	90	10	,	,	PUNCT
hassl-894	90	11	focuses	focus	VERB
hassl-894	90	12	on	on	ADP
hassl-894	90	13	business	business	NOUN
hassl-894	90	14	development	development	NOUN
hassl-894	90	15	and	and	CCONJ
hassl-894	90	16	longevity	longevity	NOUN
hassl-894	90	17	in	in	ADP
hassl-894	90	18	a	a	DET
hassl-894	90	19	stable	stable	ADJ
hassl-894	90	20	social	social	ADJ
hassl-894	90	21	environment	environment	NOUN
hassl-894	90	22	.	.	PUNCT
hassl-894	91	1	it	it	PRON
hassl-894	91	2	emphasizes	emphasize	VERB
hassl-894	91	3	the	the	DET
hassl-894	91	4	need	need	NOUN
hassl-894	91	5	for	for	SCONJ
hassl-894	91	6	businesses	business	NOUN
hassl-894	91	7	to	to	PART
hassl-894	91	8	continually	continually	ADV
hassl-894	91	9	support	support	VERB
hassl-894	91	10	the	the	DET
hassl-894	91	11	process	process	NOUN
hassl-894	91	12	of	of	ADP
hassl-894	91	13	economic	economic	ADJ
hassl-894	91	14	growth	growth	NOUN
hassl-894	91	15	,	,	PUNCT
hassl-894	91	16	the	the	DET
hassl-894	91	17	future	future	NOUN
hassl-894	91	18	of	of	ADP
hassl-894	91	19	the	the	DET
hassl-894	91	20	environment	environment	NOUN
hassl-894	91	21	,	,	PUNCT
hassl-894	91	22	and	and	CCONJ
hassl-894	91	23	other	other	ADJ
hassl-894	91	24	social	social	ADJ
hassl-894	91	25	benefits	benefit	NOUN
hassl-894	91	26	in	in	ADP
hassl-894	91	27	agreement	agreement	NOUN
hassl-894	91	28	with	with	ADP
hassl-894	91	29	this	this	DET
hassl-894	91	30	idea	idea	NOUN
hassl-894	91	31	.	.	PUNCT
hassl-894	92	1	nevertheless	nevertheless	ADV
hassl-894	92	2	,	,	PUNCT
hassl-894	92	3	jensen	jensen	PROPN
hassl-894	92	4	(	(	PUNCT
hassl-894	92	5	2002	2002	NUM
hassl-894	92	6	)	)	PUNCT
hassl-894	92	7	proposed	propose	VERB
hassl-894	92	8	that	that	SCONJ
hassl-894	92	9	the	the	DET
hassl-894	92	10	stakeholder	stakeholder	NOUN
hassl-894	92	11	theory	theory	NOUN
hassl-894	92	12	is	be	AUX
hassl-894	92	13	consistent	consistent	ADJ
hassl-894	92	14	with	with	ADP
hassl-894	92	15	the	the	DET
hassl-894	92	16	long	long	ADJ
hassl-894	92	17	-	-	PUNCT
hassl-894	92	18	term	term	NOUN
hassl-894	92	19	maximization	maximization	NOUN
hassl-894	92	20	of	of	ADP
hassl-894	92	21	businesses	business	NOUN
hassl-894	92	22	.	.	PUNCT
hassl-894	93	1	anyakudo	anyakudo	NOUN
hassl-894	93	2	(	(	PUNCT
hassl-894	93	3	2016	2016	NUM
hassl-894	93	4	)	)	PUNCT
hassl-894	93	5	stresses	stress	VERB
hassl-894	93	6	that	that	SCONJ
hassl-894	93	7	the	the	DET
hassl-894	93	8	stakeholder	stakeholder	NOUN
hassl-894	93	9	theory	theory	NOUN
hassl-894	93	10	is	be	AUX
hassl-894	93	11	the	the	DET
hassl-894	93	12	view	view	NOUN
hassl-894	93	13	of	of	ADP
hassl-894	93	14	capitalists	capitalist	NOUN
hassl-894	93	15	and	and	CCONJ
hassl-894	93	16	emphasizes	emphasize	VERB
hassl-894	93	17	the	the	DET
hassl-894	93	18	relationships	relationship	NOUN
hassl-894	93	19	between	between	ADP
hassl-894	93	20	a	a	DET
hassl-894	93	21	business	business	NOUN
hassl-894	93	22	and	and	CCONJ
hassl-894	93	23	its	its	PRON
hassl-894	93	24	customers	customer	NOUN
hassl-894	93	25	,	,	PUNCT
hassl-894	93	26	suppliers	supplier	NOUN
hassl-894	93	27	,	,	PUNCT
hassl-894	93	28	employees	employee	NOUN
hassl-894	93	29	,	,	PUNCT
hassl-894	93	30	investors	investor	NOUN
hassl-894	93	31	,	,	PUNCT
hassl-894	93	32	communities	community	NOUN
hassl-894	93	33	and	and	CCONJ
hassl-894	93	34	others	other	NOUN
hassl-894	93	35	who	who	PRON
hassl-894	93	36	have	have	VERB
hassl-894	93	37	a	a	DET
hassl-894	93	38	stake	stake	NOUN
hassl-894	93	39	in	in	ADP
hassl-894	93	40	the	the	DET
hassl-894	93	41	business	business	NOUN
hassl-894	93	42	.	.	PUNCT
hassl-894	94	1	the	the	DET
hassl-894	94	2	stakeholder	stakeholder	NOUN
hassl-894	94	3	theory	theory	NOUN
hassl-894	94	4	is	be	AUX
hassl-894	94	5	essential	essential	ADJ
hassl-894	94	6	because	because	SCONJ
hassl-894	94	7	it	it	PRON
hassl-894	94	8	highlights	highlight	VERB
hassl-894	94	9	the	the	DET
hassl-894	94	10	basis	basis	NOUN
hassl-894	94	11	for	for	ADP
hassl-894	94	12	the	the	DET
hassl-894	94	13	interface	interface	NOUN
hassl-894	94	14	of	of	ADP
hassl-894	94	15	other	other	ADJ
hassl-894	94	16	disciplines	discipline	NOUN
hassl-894	94	17	and	and	CCONJ
hassl-894	94	18	influences	influence	NOUN
hassl-894	94	19	on	on	ADP
hassl-894	94	20	a	a	DET
hassl-894	94	21	business	business	NOUN
hassl-894	94	22	.	.	PUNCT
hassl-894	95	1	it	it	PRON
hassl-894	95	2	suggests	suggest	VERB
hassl-894	95	3	that	that	SCONJ
hassl-894	95	4	businesses	business	NOUN
hassl-894	95	5	should	should	AUX
hassl-894	95	6	consider	consider	VERB
hassl-894	95	7	stakeholders	stakeholder	NOUN
hassl-894	95	8	as	as	ADV
hassl-894	95	9	important	important	ADJ
hassl-894	95	10	rather	rather	ADV
hassl-894	95	11	than	than	ADP
hassl-894	95	12	a	a	DET
hassl-894	95	13	remote	remote	ADJ
hassl-894	95	14	factor	factor	NOUN
hassl-894	95	15	;	;	PUNCT
hassl-894	95	16	it	it	PRON
hassl-894	95	17	elevates	elevate	VERB
hassl-894	95	18	stakeholders	stakeholder	NOUN
hassl-894	95	19	to	to	ADP
hassl-894	95	20	a	a	DET
hassl-894	95	21	level	level	NOUN
hassl-894	95	22	of	of	ADP
hassl-894	95	23	importance	importance	NOUN
hassl-894	95	24	which	which	PRON
hassl-894	95	25	shareholder	shareholder	NOUN
hassl-894	95	26	theorists	theorist	NOUN
hassl-894	95	27	do	do	AUX
hassl-894	95	28	not	not	PART
hassl-894	95	29	agree	agree	VERB
hassl-894	95	30	with	with	ADP
hassl-894	95	31	.	.	PUNCT
hassl-894	96	1	table	table	NOUN
hassl-894	96	2	1	1	NUM
hassl-894	96	3	presents	present	VERB
hassl-894	96	4	empirical	empirical	ADJ
hassl-894	96	5	studies	study	NOUN
hassl-894	96	6	conducted	conduct	VERB
hassl-894	96	7	both	both	PRON
hassl-894	96	8	in	in	ADP
hassl-894	96	9	nigeria	nigeria	PROPN
hassl-894	96	10	and	and	CCONJ
hassl-894	96	11	internationally	internationally	ADV
hassl-894	96	12	on	on	ADP
hassl-894	96	13	csr	csr	X
hassl-894	96	14	and	and	CCONJ
hassl-894	96	15	firms	firm	NOUN
hassl-894	96	16	'	'	PART
hassl-894	96	17	performance	performance	NOUN
hassl-894	96	18	.	.	PUNCT
hassl-894	97	1	humanities	humanity	NOUN
hassl-894	97	2	and	and	CCONJ
hassl-894	97	3	social	social	ADJ
hassl-894	97	4	sciences	science	NOUN
hassl-894	97	5	letters	letter	NOUN
hassl-894	97	6	,	,	PUNCT
hassl-894	97	7	2021	2021	NUM
hassl-894	97	8	,	,	PUNCT
hassl-894	97	9	9(2	9(2	NUM
hassl-894	97	10	):	):	PUNCT
hassl-894	97	11	220	220	NUM
hassl-894	97	12	-	-	SYM
hassl-894	97	13	236	236	NUM
hassl-894	97	14	224	224	NUM
hassl-894	97	15	©	©	PROPN
hassl-894	97	16	2021	2021	NUM
hassl-894	97	17	conscientia	conscientia	PROPN
hassl-894	97	18	beam	beam	PROPN
hassl-894	97	19	.	.	PUNCT
hassl-894	98	1	all	all	DET
hassl-894	98	2	rights	right	NOUN
hassl-894	98	3	reserved	reserve	VERB
hassl-894	98	4	.	.	PUNCT
hassl-894	99	1	table	table	NOUN
hassl-894	99	2	1	1	NUM
hassl-894	99	3	.	.	PUNCT
hassl-894	99	4	empirical	empirical	ADJ
hassl-894	99	5	review	review	PROPN
hassl-894	99	6	.	.	PUNCT
hassl-894	100	1	author	author	NOUN
hassl-894	100	2	objective	objective	ADJ
hassl-894	100	3	methodology	methodology	NOUN
hassl-894	100	4	sector	sector	NOUN
hassl-894	100	5	csr	csr	NOUN
hassl-894	100	6	measure	measure	NOUN
hassl-894	100	7	finding	finding	NOUN
hassl-894	100	8	/	/	SYM
hassl-894	100	9	result	result	NOUN
hassl-894	100	10	positive	positive	ADJ
hassl-894	100	11	results	result	NOUN
hassl-894	100	12	agbiogwu	agbiogwu	PROPN
hassl-894	100	13	,	,	PUNCT
hassl-894	100	14	ihendinihu	ihendinihu	NOUN
hassl-894	100	15	,	,	PUNCT
hassl-894	100	16	and	and	CCONJ
hassl-894	100	17	okafor	okafor	PROPN
hassl-894	100	18	(	(	PUNCT
hassl-894	100	19	2016	2016	NUM
hassl-894	100	20	)	)	PUNCT
hassl-894	100	21	environmental	environmental	ADJ
hassl-894	100	22	and	and	CCONJ
hassl-894	100	23	social	social	ADJ
hassl-894	100	24	costs	cost	NOUN
hassl-894	100	25	on	on	ADP
hassl-894	100	26	performance	performance	NOUN
hassl-894	100	27	t	t	NOUN
hassl-894	100	28	-	-	PUNCT
hassl-894	100	29	test	test	NOUN
hassl-894	100	30	manufacturing	manufacture	VERB
hassl-894	100	31	corporate	corporate	ADJ
hassl-894	100	32	donations	donation	NOUN
hassl-894	100	33	and	and	CCONJ
hassl-894	100	34	charitable	charitable	ADJ
hassl-894	100	35	activities	activity	NOUN
hassl-894	100	36	positive	positive	ADJ
hassl-894	100	37	effects	effect	NOUN
hassl-894	100	38	of	of	ADP
hassl-894	100	39	environmental	environmental	ADJ
hassl-894	100	40	and	and	CCONJ
hassl-894	100	41	social	social	ADJ
hassl-894	100	42	cost	cost	NOUN
hassl-894	100	43	on	on	ADP
hassl-894	100	44	net	net	ADJ
hassl-894	100	45	profit	profit	NOUN
hassl-894	100	46	margins	margin	NOUN
hassl-894	100	47	,	,	PUNCT
hassl-894	100	48	earnings	earning	NOUN
hassl-894	100	49	per	per	ADP
hassl-894	100	50	share	share	NOUN
hassl-894	100	51	,	,	PUNCT
hassl-894	100	52	and	and	CCONJ
hassl-894	100	53	return	return	VERB
hassl-894	100	54	on	on	ADP
hassl-894	100	55	capital	capital	NOUN
hassl-894	100	56	employed	employ	VERB
hassl-894	100	57	wekesa	wekesa	NOUN
hassl-894	100	58	(	(	PUNCT
hassl-894	100	59	2017	2017	NUM
hassl-894	100	60	)	)	PUNCT
hassl-894	100	61	relationship	relationship	NOUN
hassl-894	100	62	between	between	ADP
hassl-894	100	63	corporate	corporate	ADJ
hassl-894	100	64	social	social	ADJ
hassl-894	100	65	responsibility	responsibility	NOUN
hassl-894	100	66	activities	activity	NOUN
hassl-894	100	67	and	and	CCONJ
hassl-894	100	68	financial	financial	ADJ
hassl-894	100	69	performance	performance	NOUN
hassl-894	100	70	spss	spss	VERB
hassl-894	100	71	and	and	CCONJ
hassl-894	100	72	excel	excel	PROPN
hassl-894	100	73	spreadsheet	spreadsheet	NOUN
hassl-894	100	74	entertainment	entertainment	NOUN
hassl-894	100	75	donations	donation	NOUN
hassl-894	100	76	an	an	DET
hassl-894	100	77	insignificant	insignificant	ADJ
hassl-894	100	78	positive	positive	ADJ
hassl-894	100	79	relationship	relationship	NOUN
hassl-894	100	80	between	between	ADP
hassl-894	100	81	csr	csr	NOUN
hassl-894	100	82	and	and	CCONJ
hassl-894	100	83	financial	financial	ADJ
hassl-894	100	84	performance	performance	NOUN
hassl-894	100	85	indicators	indicator	NOUN
hassl-894	100	86	sergio	sergio	PROPN
hassl-894	100	87	and	and	CCONJ
hassl-894	100	88	martí	martí	NOUN
hassl-894	100	89	-	-	PUNCT
hassl-894	100	90	ballester	ballester	NOUN
hassl-894	100	91	(	(	PUNCT
hassl-894	100	92	2017	2017	NUM
hassl-894	100	93	)	)	PUNCT
hassl-894	100	94	relationship	relationship	NOUN
hassl-894	100	95	between	between	ADP
hassl-894	100	96	corporate	corporate	ADJ
hassl-894	100	97	environmental	environmental	ADJ
hassl-894	100	98	performance	performance	NOUN
hassl-894	100	99	petersen	petersen	PROPN
hassl-894	100	100	’s	’s	PART
hassl-894	100	101	approach	approach	NOUN
hassl-894	100	102	firms	firm	NOUN
hassl-894	100	103	within	within	ADP
hassl-894	100	104	and	and	CCONJ
hassl-894	100	105	outside	outside	PROPN
hassl-894	100	106	africa	africa	PROPN
hassl-894	100	107	company	company	PROPN
hassl-894	100	108	reports	report	VERB
hassl-894	100	109	,	,	PUNCT
hassl-894	100	110	fillings	filling	NOUN
hassl-894	100	111	and	and	CCONJ
hassl-894	100	112	websites	website	NOUN
hassl-894	100	113	,	,	PUNCT
hassl-894	100	114	ngo	ngo	PROPN
hassl-894	100	115	websites	website	NOUN
hassl-894	100	116	,	,	PUNCT
hassl-894	100	117	csr	csr	NOUN
hassl-894	100	118	reports	report	NOUN
hassl-894	100	119	,	,	PUNCT
hassl-894	100	120	and	and	CCONJ
hassl-894	100	121	media	medium	NOUN
hassl-894	100	122	outlets	outlet	NOUN
hassl-894	100	123	.	.	PUNCT
hassl-894	101	1	environmental	environmental	ADJ
hassl-894	101	2	practices	practice	NOUN
hassl-894	101	3	significantly	significantly	ADV
hassl-894	101	4	and	and	CCONJ
hassl-894	101	5	positively	positively	ADV
hassl-894	101	6	affected	affect	VERB
hassl-894	101	7	alexander	alexander	NOUN
hassl-894	101	8	,	,	PUNCT
hassl-894	101	9	marylyn	marylyn	PROPN
hassl-894	101	10	,	,	PUNCT
hassl-894	101	11	and	and	CCONJ
hassl-894	101	12	kingsley	kingsley	PROPN
hassl-894	101	13	(	(	PUNCT
hassl-894	101	14	2017	2017	NUM
hassl-894	101	15	)	)	PUNCT
hassl-894	101	16	causality	causality	NOUN
hassl-894	101	17	between	between	ADP
hassl-894	101	18	corporate	corporate	ADJ
hassl-894	101	19	social	social	ADJ
hassl-894	101	20	responsibility	responsibility	NOUN
hassl-894	101	21	and	and	CCONJ
hassl-894	101	22	firm	firm	ADJ
hassl-894	101	23	financial	financial	ADJ
hassl-894	101	24	performance	performance	NOUN
hassl-894	101	25	.	.	PUNCT
hassl-894	102	1	regression	regression	NOUN
hassl-894	102	2	manufacturing	manufacturing	NOUN
hassl-894	102	3	donations	donation	NOUN
hassl-894	102	4	mutual	mutual	ADJ
hassl-894	102	5	relationship	relationship	NOUN
hassl-894	102	6	between	between	ADP
hassl-894	102	7	csr	csr	NOUN
hassl-894	102	8	and	and	CCONJ
hassl-894	102	9	performance	performance	NOUN
hassl-894	102	10	okegbe	okegbe	NOUN
hassl-894	102	11	and	and	CCONJ
hassl-894	102	12	egbunike	egbunike	ADJ
hassl-894	102	13	(	(	PUNCT
hassl-894	102	14	2016	2016	NUM
hassl-894	102	15	)	)	PUNCT
hassl-894	102	16	relationship	relationship	NOUN
hassl-894	102	17	between	between	ADP
hassl-894	102	18	corporate	corporate	ADJ
hassl-894	102	19	environmental	environmental	ADJ
hassl-894	102	20	performance	performance	NOUN
hassl-894	102	21	multiple	multiple	ADJ
hassl-894	102	22	regression	regression	NOUN
hassl-894	102	23	quoted	quote	VERB
hassl-894	102	24	companies	company	NOUN
hassl-894	102	25	in	in	ADP
hassl-894	102	26	nigeria	nigeria	PROPN
hassl-894	102	27	donations	donation	NOUN
hassl-894	102	28	and	and	CCONJ
hassl-894	102	29	charitable	charitable	ADJ
hassl-894	102	30	activities	activity	NOUN
hassl-894	102	31	positive	positive	ADJ
hassl-894	102	32	relationship	relationship	NOUN
hassl-894	102	33	with	with	ADP
hassl-894	102	34	corporate	corporate	ADJ
hassl-894	102	35	social	social	ADJ
hassl-894	102	36	responsibility	responsibility	NOUN
hassl-894	102	37	negative	negative	ADJ
hassl-894	102	38	results	result	NOUN
hassl-894	102	39	malarvizhi	malarvizhi	ADJ
hassl-894	102	40	and	and	CCONJ
hassl-894	102	41	ranjani	ranjani	ADJ
hassl-894	102	42	(	(	PUNCT
hassl-894	102	43	2013	2013	NUM
hassl-894	102	44	)	)	PUNCT
hassl-894	102	45	the	the	DET
hassl-894	102	46	link	link	NOUN
hassl-894	102	47	between	between	ADP
hassl-894	102	48	corporate	corporate	ADJ
hassl-894	102	49	environmental	environmental	ADJ
hassl-894	102	50	disclosure	disclosure	NOUN
hassl-894	102	51	and	and	CCONJ
hassl-894	102	52	firm	firm	ADJ
hassl-894	102	53	performance	performance	NOUN
hassl-894	102	54	regression	regression	NOUN
hassl-894	102	55	selected	select	VERB
hassl-894	102	56	companies	company	NOUN
hassl-894	102	57	disclosure	disclosure	VERB
hassl-894	102	58	index	index	NOUN
hassl-894	102	59	no	no	DET
hassl-894	102	60	significant	significant	ADJ
hassl-894	102	61	relationship	relationship	NOUN
hassl-894	102	62	between	between	ADP
hassl-894	102	63	environmental	environmental	ADJ
hassl-894	102	64	disclosure	disclosure	NOUN
hassl-894	102	65	and	and	CCONJ
hassl-894	102	66	firm	firm	ADJ
hassl-894	102	67	performance	performance	NOUN
hassl-894	102	68	wu	wu	PROPN
hassl-894	102	69	,	,	PUNCT
hassl-894	102	70	liu	liu	PROPN
hassl-894	102	71	,	,	PUNCT
hassl-894	102	72	and	and	CCONJ
hassl-894	102	73	sulkowski	sulkowski	ADJ
hassl-894	102	74	(	(	PUNCT
hassl-894	102	75	2010	2010	NUM
hassl-894	102	76	)	)	PUNCT
hassl-894	102	77	environmental	environmental	ADJ
hassl-894	102	78	disclosure	disclosure	NOUN
hassl-894	102	79	,	,	PUNCT
hassl-894	102	80	firm	firm	ADJ
hassl-894	102	81	performance	performance	NOUN
hassl-894	102	82	regression	regression	NOUN
hassl-894	102	83	firms	firm	NOUN
hassl-894	102	84	selected	select	VERB
hassl-894	102	85	disclosure	disclosure	NOUN
hassl-894	102	86	index	index	NOUN
hassl-894	102	87	a	a	DET
hassl-894	102	88	negative	negative	ADJ
hassl-894	102	89	relationship	relationship	NOUN
hassl-894	102	90	with	with	ADP
hassl-894	102	91	performance	performance	NOUN
hassl-894	102	92	banele	banele	NOUN
hassl-894	102	93	(	(	PUNCT
hassl-894	102	94	2016	2016	NUM
hassl-894	102	95	)	)	PUNCT
hassl-894	102	96	csr	csr	NOUN
hassl-894	102	97	,	,	PUNCT
hassl-894	102	98	profitability	profitability	NOUN
hassl-894	102	99	vector	vector	NOUN
hassl-894	102	100	auto	auto	NOUN
hassl-894	102	101	regression	regression	NOUN
hassl-894	102	102	(	(	PUNCT
hassl-894	102	103	var	var	NOUN
hassl-894	102	104	)	)	PUNCT
hassl-894	102	105	telecommunication	telecommunication	NOUN
hassl-894	102	106	cost	cost	NOUN
hassl-894	102	107	disclosed	disclose	VERB
hassl-894	102	108	no	no	DET
hassl-894	102	109	causal	causal	ADJ
hassl-894	102	110	relationship	relationship	NOUN
hassl-894	102	111	between	between	ADP
hassl-894	102	112	corporate	corporate	ADJ
hassl-894	102	113	social	social	ADJ
hassl-894	102	114	responsibility	responsibility	NOUN
hassl-894	102	115	and	and	CCONJ
hassl-894	102	116	profitability	profitability	NOUN
hassl-894	102	117	mixed	mix	VERB
hassl-894	102	118	results	result	NOUN
hassl-894	102	119	joseph	joseph	PROPN
hassl-894	102	120	and	and	CCONJ
hassl-894	102	121	okafor	okafor	PROPN
hassl-894	102	122	(	(	PUNCT
hassl-894	102	123	2016	2016	NUM
hassl-894	102	124	)	)	PUNCT
hassl-894	102	125	csr	csr	X
hassl-894	102	126	on	on	ADP
hassl-894	102	127	performance	performance	NOUN
hassl-894	102	128	using	use	VERB
hassl-894	102	129	earnings	earning	NOUN
hassl-894	102	130	per	per	ADP
hassl-894	102	131	share	share	NOUN
hassl-894	102	132	as	as	ADP
hassl-894	102	133	a	a	DET
hassl-894	102	134	measure	measure	NOUN
hassl-894	102	135	of	of	ADP
hassl-894	102	136	performance	performance	NOUN
hassl-894	102	137	regression	regression	NOUN
hassl-894	102	138	banking	bank	VERB
hassl-894	102	139	corporate	corporate	ADJ
hassl-894	102	140	donations	donation	NOUN
hassl-894	102	141	and	and	CCONJ
hassl-894	102	142	charitable	charitable	ADJ
hassl-894	102	143	activities	activity	NOUN
hassl-894	102	144	a	a	DET
hassl-894	102	145	negative	negative	ADJ
hassl-894	102	146	relationship	relationship	NOUN
hassl-894	102	147	with	with	ADP
hassl-894	102	148	eps	eps	PROPN
hassl-894	102	149	and	and	CCONJ
hassl-894	102	150	dps	dps	PROPN
hassl-894	102	151	and	and	CCONJ
hassl-894	102	152	a	a	DET
hassl-894	102	153	positive	positive	ADJ
hassl-894	102	154	relationship	relationship	NOUN
hassl-894	102	155	with	with	ADP
hassl-894	102	156	return	return	NOUN
hassl-894	102	157	on	on	ADP
hassl-894	102	158	capital	capital	NOUN
hassl-894	102	159	employed	employ	VERB
hassl-894	102	160	(	(	PUNCT
hassl-894	102	161	roce	roce	NOUN
hassl-894	102	162	)	)	PUNCT
hassl-894	102	163	ohiokha	ohiokha	NOUN
hassl-894	102	164	et	et	PROPN
hassl-894	102	165	al	al	PROPN
hassl-894	102	166	.	.	PROPN
hassl-894	103	1	(	(	PUNCT
hassl-894	103	2	2012	2012	NUM
hassl-894	103	3	)	)	PUNCT
hassl-894	103	4	corporate	corporate	ADJ
hassl-894	103	5	social	social	ADJ
hassl-894	103	6	responsibility	responsibility	NOUN
hassl-894	103	7	on	on	ADP
hassl-894	103	8	firms	firm	NOUN
hassl-894	103	9	’	'	PUNCT
hassl-894	103	10	financial	financial	ADJ
hassl-894	103	11	performance	performance	NOUN
hassl-894	103	12	panel	panel	NOUN
hassl-894	103	13	regression	regression	VERB
hassl-894	103	14	random	random	ADJ
hassl-894	103	15	selection	selection	NOUN
hassl-894	103	16	donations	donation	NOUN
hassl-894	103	17	csr	csr	X
hassl-894	103	18	has	have	VERB
hassl-894	103	19	a	a	DET
hassl-894	103	20	weak	weak	ADJ
hassl-894	103	21	impact	impact	NOUN
hassl-894	103	22	on	on	ADP
hassl-894	103	23	performance	performance	NOUN
hassl-894	103	24	(	(	PUNCT
hassl-894	103	25	earnings	earning	NOUN
hassl-894	103	26	per	per	ADP
hassl-894	103	27	share	share	NOUN
hassl-894	103	28	)	)	PUNCT
hassl-894	103	29	humanities	humanity	NOUN
hassl-894	103	30	and	and	CCONJ
hassl-894	103	31	social	social	ADJ
hassl-894	103	32	sciences	science	NOUN
hassl-894	103	33	letters	letter	NOUN
hassl-894	103	34	,	,	PUNCT
hassl-894	103	35	2021	2021	NUM
hassl-894	103	36	,	,	PUNCT
hassl-894	103	37	9(2	9(2	NUM
hassl-894	103	38	):	):	PUNCT
hassl-894	103	39	220	220	NUM
hassl-894	103	40	-	-	SYM
hassl-894	103	41	236	236	NUM
hassl-894	103	42	225	225	NUM
hassl-894	103	43	©	©	PROPN
hassl-894	103	44	2021	2021	NUM
hassl-894	103	45	conscientia	conscientia	PROPN
hassl-894	103	46	beam	beam	PROPN
hassl-894	103	47	.	.	PUNCT
hassl-894	104	1	all	all	DET
hassl-894	104	2	rights	right	NOUN
hassl-894	104	3	reserved	reserve	VERB
hassl-894	104	4	.	.	PUNCT
hassl-894	105	1	mahmoud	mahmoud	PROPN
hassl-894	105	2	(	(	PUNCT
hassl-894	105	3	2017	2017	NUM
hassl-894	105	4	)	)	PUNCT
hassl-894	105	5	relationship	relationship	NOUN
hassl-894	105	6	between	between	ADP
hassl-894	105	7	corporate	corporate	ADJ
hassl-894	105	8	social	social	ADJ
hassl-894	105	9	responsibility	responsibility	NOUN
hassl-894	105	10	(	(	PUNCT
hassl-894	105	11	csr	csr	NOUN
hassl-894	105	12	)	)	PUNCT
hassl-894	105	13	and	and	CCONJ
hassl-894	105	14	corporate	corporate	ADJ
hassl-894	105	15	financial	financial	ADJ
hassl-894	105	16	performance	performance	NOUN
hassl-894	105	17	panel	panel	NOUN
hassl-894	105	18	least	least	ADJ
hassl-894	105	19	squares	square	NOUN
hassl-894	105	20	manufacturing	manufacturing	NOUN
hassl-894	105	21	donations	donation	NOUN
hassl-894	105	22	and	and	CCONJ
hassl-894	105	23	workers	worker	NOUN
hassl-894	105	24	’	'	PUNCT
hassl-894	105	25	welfare	welfare	NOUN
hassl-894	105	26	the	the	DET
hassl-894	105	27	donation	donation	NOUN
hassl-894	105	28	has	have	VERB
hassl-894	105	29	a	a	DET
hassl-894	105	30	negative	negative	ADJ
hassl-894	105	31	effect	effect	NOUN
hassl-894	105	32	on	on	ADP
hassl-894	105	33	performance	performance	NOUN
hassl-894	105	34	while	while	SCONJ
hassl-894	105	35	workers	worker	NOUN
hassl-894	105	36	welfare	welfare	NOUN
hassl-894	105	37	has	have	VERB
hassl-894	105	38	a	a	DET
hassl-894	105	39	positive	positive	ADJ
hassl-894	105	40	effect	effect	NOUN
hassl-894	105	41	on	on	ADP
hassl-894	105	42	performance	performance	NOUN
hassl-894	105	43	bala	bala	NOUN
hassl-894	105	44	and	and	CCONJ
hassl-894	105	45	abdulrazaq	abdulrazaq	PROPN
hassl-894	105	46	(	(	PUNCT
hassl-894	105	47	2017	2017	NUM
hassl-894	105	48	)	)	PUNCT
hassl-894	105	49	financial	financial	ADJ
hassl-894	105	50	performance	performance	NOUN
hassl-894	105	51	on	on	ADP
hassl-894	105	52	csr	csr	X
hassl-894	105	53	multiple	multiple	ADJ
hassl-894	105	54	regression	regression	NOUN
hassl-894	105	55	banking	banking	NOUN
hassl-894	105	56	donations	donation	NOUN
hassl-894	105	57	and	and	CCONJ
hassl-894	105	58	workers	worker	NOUN
hassl-894	105	59	’	’	PART
hassl-894	105	60	welfare	welfare	NOUN
hassl-894	105	61	positive	positive	ADJ
hassl-894	105	62	and	and	CCONJ
hassl-894	105	63	negative	negative	ADJ
hassl-894	105	64	effects	effect	NOUN
hassl-894	105	65	on	on	ADP
hassl-894	105	66	csr	csr	X
hassl-894	105	67	inconclusive	inconclusive	ADJ
hassl-894	105	68	results	result	NOUN
hassl-894	105	69	maria	maria	PROPN
hassl-894	105	70	-	-	PUNCT
hassl-894	105	71	gaia	gaia	NOUN
hassl-894	105	72	(	(	PUNCT
hassl-894	105	73	2009	2009	NUM
hassl-894	105	74	)	)	PUNCT
hassl-894	105	75	relationship	relationship	NOUN
hassl-894	105	76	between	between	ADP
hassl-894	105	77	corporate	corporate	ADJ
hassl-894	105	78	social	social	ADJ
hassl-894	105	79	responsibility	responsibility	NOUN
hassl-894	105	80	(	(	PUNCT
hassl-894	105	81	csr	csr	NOUN
hassl-894	105	82	)	)	PUNCT
hassl-894	105	83	and	and	CCONJ
hassl-894	105	84	performance	performance	NOUN
hassl-894	105	85	analytical	analytical	ADJ
hassl-894	105	86	ratings	rating	NOUN
hassl-894	105	87	and	and	CCONJ
hassl-894	105	88	utilizing	utilize	VERB
hassl-894	105	89	a	a	DET
hassl-894	105	90	global	global	ADJ
hassl-894	105	91	rating	rating	NOUN
hassl-894	105	92	banking	banking	NOUN
hassl-894	105	93	donation	donation	NOUN
hassl-894	105	94	no	no	DET
hassl-894	105	95	statistically	statistically	ADV
hassl-894	105	96	significant	significant	ADJ
hassl-894	105	97	link	link	NOUN
hassl-894	105	98	indicating	indicate	VERB
hassl-894	105	99	any	any	DET
hassl-894	105	100	positive	positive	ADJ
hassl-894	105	101	or	or	CCONJ
hassl-894	105	102	negative	negative	ADJ
hassl-894	105	103	correlation	correlation	NOUN
hassl-894	105	104	between	between	ADP
hassl-894	105	105	csp	csp	PROPN
hassl-894	105	106	and	and	CCONJ
hassl-894	105	107	cfp	cfp	PROPN
hassl-894	105	108	yusuf	yusuf	PROPN
hassl-894	105	109	and	and	CCONJ
hassl-894	105	110	ahmed	ahmed	PROPN
hassl-894	105	111	(	(	PUNCT
hassl-894	105	112	2015	2015	NUM
hassl-894	105	113	)	)	PUNCT
hassl-894	105	114	csr	csr	NOUN
hassl-894	105	115	on	on	ADP
hassl-894	105	116	performance	performance	NOUN
hassl-894	105	117	regression	regression	NOUN
hassl-894	105	118	firms	firm	NOUN
hassl-894	105	119	in	in	ADP
hassl-894	105	120	uk	uk	PROPN
hassl-894	105	121	donation	donation	VERB
hassl-894	105	122	no	no	DET
hassl-894	105	123	significant	significant	ADJ
hassl-894	105	124	positive	positive	ADJ
hassl-894	105	125	effect	effect	NOUN
hassl-894	105	126	qiu	qiu	PROPN
hassl-894	105	127	,	,	PUNCT
hassl-894	105	128	shaukat	shaukat	PROPN
hassl-894	105	129	,	,	PUNCT
hassl-894	105	130	and	and	CCONJ
hassl-894	105	131	tharyan	tharyan	PROPN
hassl-894	105	132	(	(	PUNCT
hassl-894	105	133	2014	2014	NUM
hassl-894	105	134	)	)	PUNCT
hassl-894	105	135	the	the	DET
hassl-894	105	136	link	link	NOUN
hassl-894	105	137	between	between	ADP
hassl-894	105	138	a	a	DET
hassl-894	105	139	firm	firm	NOUN
hassl-894	105	140	's	's	PART
hassl-894	105	141	environmental	environmental	ADJ
hassl-894	105	142	and	and	CCONJ
hassl-894	105	143	social	social	ADJ
hassl-894	105	144	disclosures	disclosure	NOUN
hassl-894	105	145	and	and	CCONJ
hassl-894	105	146	profitability	profitability	NOUN
hassl-894	105	147	regression	regression	NOUN
hassl-894	105	148	sampled	sample	VERB
hassl-894	105	149	firms	firm	NOUN
hassl-894	105	150	disclosure	disclosure	NOUN
hassl-894	105	151	index	index	NOUN
hassl-894	105	152	no	no	DET
hassl-894	105	153	association	association	NOUN
hassl-894	105	154	between	between	ADP
hassl-894	105	155	the	the	DET
hassl-894	105	156	variables	variable	NOUN
hassl-894	105	157	maria	maria	PROPN
hassl-894	105	158	-	-	PUNCT
hassl-894	105	159	gaia	gaia	NOUN
hassl-894	105	160	(	(	PUNCT
hassl-894	105	161	2009	2009	NUM
hassl-894	105	162	)	)	PUNCT
hassl-894	105	163	relationship	relationship	NOUN
hassl-894	105	164	between	between	ADP
hassl-894	105	165	corporate	corporate	ADJ
hassl-894	105	166	social	social	ADJ
hassl-894	105	167	and	and	CCONJ
hassl-894	105	168	performance	performance	NOUN
hassl-894	105	169	analytical	analytical	ADJ
hassl-894	105	170	ratings	rating	NOUN
hassl-894	105	171	and	and	CCONJ
hassl-894	105	172	utilizing	utilize	VERB
hassl-894	105	173	a	a	DET
hassl-894	105	174	global	global	ADJ
hassl-894	105	175	rating	rating	NOUN
hassl-894	105	176	banking	banking	NOUN
hassl-894	105	177	disclosure	disclosure	NOUN
hassl-894	105	178	index	index	NOUN
hassl-894	105	179	no	no	DET
hassl-894	105	180	link	link	NOUN
hassl-894	105	181	between	between	ADP
hassl-894	105	182	csr	csr	NOUN
hassl-894	105	183	and	and	CCONJ
hassl-894	105	184	performance	performance	NOUN
hassl-894	105	185	humanities	humanity	NOUN
hassl-894	105	186	and	and	CCONJ
hassl-894	105	187	social	social	ADJ
hassl-894	105	188	sciences	science	NOUN
hassl-894	105	189	letters	letter	NOUN
hassl-894	105	190	,	,	PUNCT
hassl-894	105	191	2021	2021	NUM
hassl-894	105	192	,	,	PUNCT
hassl-894	105	193	9(2	9(2	NUM
hassl-894	105	194	):	):	PUNCT
hassl-894	105	195	220	220	NUM
hassl-894	105	196	-	-	SYM
hassl-894	105	197	236	236	NUM
hassl-894	105	198	226	226	NUM
hassl-894	105	199	©	©	PROPN
hassl-894	105	200	2021	2021	NUM
hassl-894	105	201	conscientia	conscientia	PROPN
hassl-894	105	202	beam	beam	PROPN
hassl-894	105	203	.	.	PUNCT
hassl-894	106	1	all	all	DET
hassl-894	106	2	rights	right	NOUN
hassl-894	106	3	reserved	reserve	VERB
hassl-894	106	4	.	.	PUNCT
hassl-894	107	1	figure	figure	NOUN
hassl-894	107	2	1	1	NUM
hassl-894	107	3	.	.	PUNCT
hassl-894	107	4	conceptual	conceptual	ADJ
hassl-894	107	5	framework	framework	NOUN
hassl-894	107	6	.	.	PUNCT
hassl-894	108	1	figure	figure	NOUN
hassl-894	108	2	1	1	NUM
hassl-894	108	3	shows	show	VERB
hassl-894	108	4	the	the	DET
hassl-894	108	5	connection	connection	NOUN
hassl-894	108	6	between	between	ADP
hassl-894	108	7	csr	csr	NOUN
hassl-894	108	8	and	and	CCONJ
hassl-894	108	9	firm	firm	ADJ
hassl-894	108	10	performance	performance	NOUN
hassl-894	108	11	and	and	CCONJ
hassl-894	108	12	the	the	DET
hassl-894	108	13	impact	impact	NOUN
hassl-894	108	14	of	of	ADP
hassl-894	108	15	csr	csr	X
hassl-894	108	16	on	on	ADP
hassl-894	108	17	firm	firm	ADJ
hassl-894	108	18	performance	performance	NOUN
hassl-894	108	19	.	.	PUNCT
hassl-894	109	1	2.2	2.2	NUM
hassl-894	109	2	.	.	PUNCT
hassl-894	109	3	brief	brief	ADJ
hassl-894	109	4	history	history	NOUN
hassl-894	109	5	of	of	ADP
hassl-894	109	6	csr	csr	NOUN
hassl-894	109	7	management	management	NOUN
hassl-894	109	8	of	of	ADP
hassl-894	109	9	most	most	ADJ
hassl-894	109	10	organizations	organization	NOUN
hassl-894	109	11	before	before	ADP
hassl-894	109	12	the	the	DET
hassl-894	109	13	20th	20th	ADJ
hassl-894	109	14	century	century	NOUN
hassl-894	109	15	saw	see	VERB
hassl-894	109	16	a	a	DET
hassl-894	109	17	firm	firm	NOUN
hassl-894	109	18	’s	’s	PART
hassl-894	109	19	performance	performance	NOUN
hassl-894	109	20	as	as	ADP
hassl-894	109	21	a	a	DET
hassl-894	109	22	function	function	NOUN
hassl-894	109	23	of	of	ADP
hassl-894	109	24	return	return	NOUN
hassl-894	109	25	on	on	ADP
hassl-894	109	26	capital	capital	NOUN
hassl-894	109	27	employed	employ	VERB
hassl-894	109	28	(	(	PUNCT
hassl-894	109	29	roce	roce	NOUN
hassl-894	109	30	)	)	PUNCT
hassl-894	109	31	,	,	PUNCT
hassl-894	109	32	return	return	VERB
hassl-894	109	33	on	on	ADP
hassl-894	109	34	equity	equity	NOUN
hassl-894	109	35	(	(	PUNCT
hassl-894	109	36	roe	roe	PROPN
hassl-894	109	37	)	)	PUNCT
hassl-894	109	38	,	,	PUNCT
hassl-894	109	39	and	and	CCONJ
hassl-894	109	40	profitability	profitability	NOUN
hassl-894	109	41	(	(	PUNCT
hassl-894	109	42	yusuf	yusuf	PROPN
hassl-894	109	43	&	&	CCONJ
hassl-894	109	44	ahmed	ahmed	PROPN
hassl-894	109	45	,	,	PUNCT
hassl-894	109	46	2015	2015	NUM
hassl-894	109	47	)	)	PUNCT
hassl-894	109	48	and	and	CCONJ
hassl-894	109	49	corporate	corporate	ADJ
hassl-894	109	50	social	social	ADJ
hassl-894	109	51	responsibility	responsibility	NOUN
hassl-894	109	52	was	be	AUX
hassl-894	109	53	seen	see	VERB
hassl-894	109	54	exclusively	exclusively	ADV
hassl-894	109	55	as	as	ADP
hassl-894	109	56	the	the	DET
hassl-894	109	57	duty	duty	NOUN
hassl-894	109	58	of	of	ADP
hassl-894	109	59	the	the	DET
hassl-894	109	60	government	government	NOUN
hassl-894	109	61	.	.	PUNCT
hassl-894	110	1	after	after	ADP
hassl-894	110	2	the	the	DET
hassl-894	110	3	introduction	introduction	NOUN
hassl-894	110	4	of	of	ADP
hassl-894	110	5	the	the	DET
hassl-894	110	6	western	western	ADJ
hassl-894	110	7	concept	concept	NOUN
hassl-894	110	8	of	of	ADP
hassl-894	110	9	corporate	corporate	ADJ
hassl-894	110	10	social	social	ADJ
hassl-894	110	11	responsibility	responsibility	NOUN
hassl-894	110	12	,	,	PUNCT
hassl-894	110	13	many	many	ADJ
hassl-894	110	14	corporations	corporation	NOUN
hassl-894	110	15	,	,	PUNCT
hassl-894	110	16	including	include	VERB
hassl-894	110	17	multinational	multinational	ADJ
hassl-894	110	18	corporations	corporation	NOUN
hassl-894	110	19	,	,	PUNCT
hassl-894	110	20	started	start	VERB
hassl-894	110	21	operating	operate	VERB
hassl-894	110	22	in	in	ADP
hassl-894	110	23	nigeria	nigeria	PROPN
hassl-894	110	24	.	.	PUNCT
hassl-894	111	1	they	they	PRON
hassl-894	111	2	were	be	AUX
hassl-894	111	3	involved	involve	VERB
hassl-894	111	4	in	in	ADP
hassl-894	111	5	the	the	DET
hassl-894	111	6	exploration	exploration	NOUN
hassl-894	111	7	of	of	ADP
hassl-894	111	8	resources	resource	NOUN
hassl-894	111	9	and	and	CCONJ
hassl-894	111	10	carrying	carry	VERB
hassl-894	111	11	on	on	ADP
hassl-894	111	12	businesses	business	NOUN
hassl-894	111	13	for	for	ADP
hassl-894	111	14	profitability	profitability	NOUN
hassl-894	111	15	.	.	PUNCT
hassl-894	112	1	currently	currently	ADV
hassl-894	112	2	,	,	PUNCT
hassl-894	112	3	multinational	multinational	ADJ
hassl-894	112	4	corporations	corporation	NOUN
hassl-894	112	5	dominate	dominate	VERB
hassl-894	112	6	the	the	DET
hassl-894	112	7	major	major	ADJ
hassl-894	112	8	sectors	sector	NOUN
hassl-894	112	9	of	of	ADP
hassl-894	112	10	the	the	DET
hassl-894	112	11	nigerian	nigerian	ADJ
hassl-894	112	12	economy	economy	NOUN
hassl-894	112	13	.	.	PUNCT
hassl-894	113	1	these	these	PRON
hassl-894	113	2	include	include	VERB
hassl-894	113	3	oil	oil	NOUN
hassl-894	113	4	and	and	CCONJ
hassl-894	113	5	gas	gas	NOUN
hassl-894	113	6	corporations	corporation	NOUN
hassl-894	113	7	,	,	PUNCT
hassl-894	113	8	manufacturing	manufacturing	NOUN
hassl-894	113	9	,	,	PUNCT
hassl-894	113	10	petrochemicals	petrochemical	NOUN
hassl-894	113	11	,	,	PUNCT
hassl-894	113	12	and	and	CCONJ
hassl-894	113	13	construction	construction	NOUN
hassl-894	113	14	firms	firm	NOUN
hassl-894	113	15	.	.	PUNCT
hassl-894	114	1	some	some	PRON
hassl-894	114	2	of	of	ADP
hassl-894	114	3	the	the	DET
hassl-894	114	4	prominent	prominent	NOUN
hassl-894	114	5	among	among	ADP
hassl-894	114	6	them	they	PRON
hassl-894	114	7	are	be	AUX
hassl-894	114	8	shell	shell	ADJ
hassl-894	114	9	petroleum	petroleum	NOUN
hassl-894	114	10	development	development	NOUN
hassl-894	114	11	company	company	NOUN
hassl-894	114	12	(	(	PUNCT
hassl-894	114	13	spdc	spdc	PROPN
hassl-894	114	14	)	)	PUNCT
hassl-894	114	15	,	,	PUNCT
hassl-894	114	16	chevron	chevron	NOUN
hassl-894	114	17	oil	oil	NOUN
hassl-894	114	18	&	&	CCONJ
hassl-894	114	19	gas	gas	NOUN
hassl-894	114	20	,	,	PUNCT
hassl-894	114	21	mobil	mobil	NOUN
hassl-894	114	22	oil	oil	NOUN
hassl-894	114	23	&	&	CCONJ
hassl-894	114	24	gas	gas	NOUN
hassl-894	114	25	,	,	PUNCT
hassl-894	114	26	and	and	CCONJ
hassl-894	114	27	total	total	NOUN
hassl-894	114	28	.	.	PUNCT
hassl-894	115	1	humanities	humanity	NOUN
hassl-894	115	2	and	and	CCONJ
hassl-894	115	3	social	social	ADJ
hassl-894	115	4	sciences	science	NOUN
hassl-894	115	5	letters	letter	NOUN
hassl-894	115	6	,	,	PUNCT
hassl-894	115	7	2021	2021	NUM
hassl-894	115	8	,	,	PUNCT
hassl-894	115	9	9(2	9(2	NUM
hassl-894	115	10	):	):	PUNCT
hassl-894	115	11	220	220	NUM
hassl-894	115	12	-	-	SYM
hassl-894	115	13	236	236	NUM
hassl-894	115	14	227	227	NUM
hassl-894	115	15	©	©	PROPN
hassl-894	115	16	2021	2021	NUM
hassl-894	115	17	conscientia	conscientia	PROPN
hassl-894	115	18	beam	beam	PROPN
hassl-894	115	19	.	.	PUNCT
hassl-894	116	1	all	all	DET
hassl-894	116	2	rights	right	NOUN
hassl-894	116	3	reserved	reserve	VERB
hassl-894	116	4	.	.	PUNCT
hassl-894	117	1	in	in	ADP
hassl-894	117	2	nigeria	nigeria	PROPN
hassl-894	117	3	,	,	PUNCT
hassl-894	117	4	the	the	DET
hassl-894	117	5	most	most	ADV
hassl-894	117	6	active	active	ADJ
hassl-894	117	7	sector	sector	NOUN
hassl-894	117	8	is	be	AUX
hassl-894	117	9	the	the	DET
hassl-894	117	10	oil	oil	NOUN
hassl-894	117	11	industry	industry	NOUN
hassl-894	117	12	.	.	PUNCT
hassl-894	118	1	this	this	PRON
hassl-894	118	2	is	be	AUX
hassl-894	118	3	where	where	SCONJ
hassl-894	118	4	the	the	DET
hassl-894	118	5	nigerian	nigerian	ADJ
hassl-894	118	6	government	government	NOUN
hassl-894	118	7	derives	derive	VERB
hassl-894	118	8	more	more	ADJ
hassl-894	118	9	than	than	ADP
hassl-894	118	10	80	80	NUM
hassl-894	118	11	%	%	NOUN
hassl-894	118	12	of	of	ADP
hassl-894	118	13	its	its	PRON
hassl-894	118	14	revenue	revenue	NOUN
hassl-894	118	15	from	from	ADP
hassl-894	118	16	.	.	PUNCT
hassl-894	119	1	the	the	DET
hassl-894	119	2	sector	sector	NOUN
hassl-894	119	3	is	be	AUX
hassl-894	119	4	flooded	flood	VERB
hassl-894	119	5	with	with	ADP
hassl-894	119	6	big	big	ADJ
hassl-894	119	7	players	player	NOUN
hassl-894	119	8	such	such	ADJ
hassl-894	119	9	as	as	ADP
hassl-894	119	10	shell	shell	NOUN
hassl-894	119	11	,	,	PUNCT
hassl-894	119	12	chevron	chevron	NOUN
hassl-894	119	13	,	,	PUNCT
hassl-894	119	14	texaco	texaco	PROPN
hassl-894	119	15	,	,	PUNCT
hassl-894	119	16	exxon	exxon	PROPN
hassl-894	119	17	mobil	mobil	PROPN
hassl-894	119	18	,	,	PUNCT
hassl-894	119	19	and	and	CCONJ
hassl-894	119	20	agip	agip	NOUN
hassl-894	119	21	that	that	PRON
hassl-894	119	22	have	have	AUX
hassl-894	119	23	extended	extend	VERB
hassl-894	119	24	business	business	NOUN
hassl-894	119	25	activities	activity	NOUN
hassl-894	119	26	across	across	ADP
hassl-894	119	27	overseas	overseas	ADV
hassl-894	119	28	,	,	PUNCT
hassl-894	119	29	and	and	CCONJ
hassl-894	119	30	,	,	PUNCT
hassl-894	119	31	as	as	ADP
hassl-894	119	32	a	a	DET
hassl-894	119	33	result	result	NOUN
hassl-894	119	34	,	,	PUNCT
hassl-894	119	35	one	one	PRON
hassl-894	119	36	would	would	AUX
hassl-894	119	37	expect	expect	VERB
hassl-894	119	38	a	a	DET
hassl-894	119	39	high	high	ADJ
hassl-894	119	40	level	level	NOUN
hassl-894	119	41	of	of	ADP
hassl-894	119	42	csr	csr	NOUN
hassl-894	119	43	extended	extend	VERB
hassl-894	119	44	to	to	ADP
hassl-894	119	45	the	the	DET
hassl-894	119	46	host	host	NOUN
hassl-894	119	47	communities	community	NOUN
hassl-894	119	48	.	.	PUNCT
hassl-894	120	1	in	in	ADP
hassl-894	120	2	the	the	DET
hassl-894	120	3	past	past	NOUN
hassl-894	120	4	,	,	PUNCT
hassl-894	120	5	the	the	DET
hassl-894	120	6	government	government	NOUN
hassl-894	120	7	and	and	CCONJ
hassl-894	120	8	the	the	DET
hassl-894	120	9	oil	oil	NOUN
hassl-894	120	10	companies	company	NOUN
hassl-894	120	11	in	in	ADP
hassl-894	120	12	nigeria	nigeria	PROPN
hassl-894	120	13	had	have	AUX
hassl-894	120	14	not	not	PART
hassl-894	120	15	considered	consider	VERB
hassl-894	120	16	the	the	DET
hassl-894	120	17	principles	principle	NOUN
hassl-894	120	18	and	and	CCONJ
hassl-894	120	19	practices	practice	NOUN
hassl-894	120	20	of	of	ADP
hassl-894	120	21	corporate	corporate	ADJ
hassl-894	120	22	social	social	ADJ
hassl-894	120	23	responsibility	responsibility	NOUN
hassl-894	120	24	.	.	PUNCT
hassl-894	121	1	this	this	PRON
hassl-894	121	2	is	be	AUX
hassl-894	121	3	evident	evident	ADJ
hassl-894	121	4	in	in	ADP
hassl-894	121	5	the	the	DET
hassl-894	121	6	provision	provision	NOUN
hassl-894	121	7	of	of	ADP
hassl-894	121	8	some	some	DET
hassl-894	121	9	laws	law	NOUN
hassl-894	121	10	in	in	ADP
hassl-894	121	11	the	the	DET
hassl-894	121	12	nation	nation	NOUN
hassl-894	121	13	.	.	PUNCT
hassl-894	122	1	an	an	DET
hassl-894	122	2	example	example	NOUN
hassl-894	122	3	of	of	ADP
hassl-894	122	4	such	such	ADJ
hassl-894	122	5	laws	law	NOUN
hassl-894	122	6	is	be	AUX
hassl-894	122	7	the	the	DET
hassl-894	122	8	companies	company	NOUN
hassl-894	122	9	and	and	CCONJ
hassl-894	122	10	allied	allied	ADJ
hassl-894	122	11	matters	matter	NOUN
hassl-894	122	12	acts	act	VERB
hassl-894	122	13	(	(	PUNCT
hassl-894	122	14	cama	cama	NOUN
hassl-894	122	15	)	)	PUNCT
hassl-894	122	16	.	.	PUNCT
hassl-894	123	1	cama	cama	NOUN
hassl-894	123	2	contains	contain	VERB
hassl-894	123	3	613	613	NUM
hassl-894	123	4	sections	section	NOUN
hassl-894	123	5	and	and	CCONJ
hassl-894	123	6	did	do	AUX
hassl-894	123	7	not	not	PART
hassl-894	123	8	make	make	VERB
hassl-894	123	9	provisions	provision	NOUN
hassl-894	123	10	for	for	ADP
hassl-894	123	11	csr	csr	X
hassl-894	123	12	on	on	ADP
hassl-894	123	13	companies	company	NOUN
hassl-894	123	14	registered	register	VERB
hassl-894	123	15	in	in	ADP
hassl-894	123	16	nigeria	nigeria	PROPN
hassl-894	123	17	.	.	PUNCT
hassl-894	124	1	the	the	DET
hassl-894	124	2	majority	majority	NOUN
hassl-894	124	3	of	of	ADP
hassl-894	124	4	the	the	DET
hassl-894	124	5	laws	law	NOUN
hassl-894	124	6	regulating	regulate	VERB
hassl-894	124	7	exploration	exploration	NOUN
hassl-894	124	8	of	of	ADP
hassl-894	124	9	petroleum	petroleum	NOUN
hassl-894	124	10	resources	resource	NOUN
hassl-894	124	11	,	,	PUNCT
hassl-894	124	12	such	such	ADJ
hassl-894	124	13	as	as	ADP
hassl-894	124	14	the	the	DET
hassl-894	124	15	petroleum	petroleum	NOUN
hassl-894	124	16	act	act	NOUN
hassl-894	124	17	and	and	CCONJ
hassl-894	124	18	the	the	DET
hassl-894	124	19	mineral	mineral	NOUN
hassl-894	124	20	and	and	CCONJ
hassl-894	124	21	mining	mining	NOUN
hassl-894	124	22	act	act	NOUN
hassl-894	124	23	,	,	PUNCT
hassl-894	124	24	did	do	AUX
hassl-894	124	25	not	not	PART
hassl-894	124	26	make	make	VERB
hassl-894	124	27	any	any	DET
hassl-894	124	28	laws	law	NOUN
hassl-894	124	29	regarding	regard	VERB
hassl-894	124	30	csr	csr	NOUN
hassl-894	124	31	,	,	PUNCT
hassl-894	124	32	rather	rather	ADV
hassl-894	124	33	these	these	DET
hassl-894	124	34	laws	law	NOUN
hassl-894	124	35	provided	provide	VERB
hassl-894	124	36	guidance	guidance	NOUN
hassl-894	124	37	on	on	ADP
hassl-894	124	38	licenses	license	NOUN
hassl-894	124	39	,	,	PUNCT
hassl-894	124	40	leases	lease	NOUN
hassl-894	124	41	,	,	PUNCT
hassl-894	124	42	contractual	contractual	ADJ
hassl-894	124	43	arrangements	arrangement	NOUN
hassl-894	124	44	for	for	ADP
hassl-894	124	45	the	the	DET
hassl-894	124	46	exploration	exploration	NOUN
hassl-894	124	47	and	and	CCONJ
hassl-894	124	48	production	production	NOUN
hassl-894	124	49	of	of	ADP
hassl-894	124	50	petroleum	petroleum	NOUN
hassl-894	124	51	and	and	CCONJ
hassl-894	124	52	other	other	ADJ
hassl-894	124	53	minerals	mineral	NOUN
hassl-894	124	54	,	,	PUNCT
hassl-894	124	55	and	and	CCONJ
hassl-894	124	56	payment	payment	NOUN
hassl-894	124	57	of	of	ADP
hassl-894	124	58	royalties	royalty	NOUN
hassl-894	124	59	.	.	PUNCT
hassl-894	125	1	no	no	DET
hassl-894	125	2	thought	thought	NOUN
hassl-894	125	3	was	be	AUX
hassl-894	125	4	given	give	VERB
hassl-894	125	5	by	by	ADP
hassl-894	125	6	the	the	DET
hassl-894	125	7	oil	oil	NOUN
hassl-894	125	8	and	and	CCONJ
hassl-894	125	9	gas	gas	NOUN
hassl-894	125	10	companies	company	NOUN
hassl-894	125	11	to	to	ADP
hassl-894	125	12	the	the	DET
hassl-894	125	13	principles	principle	NOUN
hassl-894	125	14	and	and	CCONJ
hassl-894	125	15	practices	practice	NOUN
hassl-894	125	16	of	of	ADP
hassl-894	125	17	csr	csr	PROPN
hassl-894	125	18	.	.	PUNCT
hassl-894	126	1	the	the	DET
hassl-894	126	2	host	host	NOUN
hassl-894	126	3	communities	community	NOUN
hassl-894	126	4	were	be	AUX
hassl-894	126	5	therefore	therefore	ADV
hassl-894	126	6	at	at	ADP
hassl-894	126	7	loss	loss	NOUN
hassl-894	126	8	as	as	SCONJ
hassl-894	126	9	their	their	PRON
hassl-894	126	10	land	land	NOUN
hassl-894	126	11	was	be	AUX
hassl-894	126	12	being	be	AUX
hassl-894	126	13	exploited	exploit	VERB
hassl-894	126	14	and	and	CCONJ
hassl-894	126	15	they	they	PRON
hassl-894	126	16	received	receive	VERB
hassl-894	126	17	nothing	nothing	PRON
hassl-894	126	18	in	in	ADP
hassl-894	126	19	return	return	NOUN
hassl-894	126	20	,	,	PUNCT
hassl-894	126	21	not	not	PART
hassl-894	126	22	even	even	ADV
hassl-894	126	23	environmental	environmental	ADJ
hassl-894	126	24	protection	protection	NOUN
hassl-894	126	25	.	.	PUNCT
hassl-894	127	1	the	the	DET
hassl-894	127	2	government	government	NOUN
hassl-894	127	3	of	of	ADP
hassl-894	127	4	nigeria	nigeria	PROPN
hassl-894	127	5	also	also	ADV
hassl-894	127	6	enacted	enact	VERB
hassl-894	127	7	certain	certain	ADJ
hassl-894	127	8	laws	law	NOUN
hassl-894	127	9	to	to	PART
hassl-894	127	10	solve	solve	VERB
hassl-894	127	11	the	the	DET
hassl-894	127	12	problems	problem	NOUN
hassl-894	127	13	of	of	ADP
hassl-894	127	14	environmental	environmental	ADJ
hassl-894	127	15	issues	issue	NOUN
hassl-894	127	16	and	and	CCONJ
hassl-894	127	17	corporate	corporate	ADJ
hassl-894	127	18	social	social	ADJ
hassl-894	127	19	responsibility	responsibility	NOUN
hassl-894	127	20	.	.	PUNCT
hassl-894	128	1	for	for	ADP
hassl-894	128	2	example	example	NOUN
hassl-894	128	3	,	,	PUNCT
hassl-894	128	4	the	the	DET
hassl-894	128	5	federal	federal	PROPN
hassl-894	128	6	environmental	environmental	PROPN
hassl-894	128	7	protection	protection	PROPN
hassl-894	128	8	agency	agency	PROPN
hassl-894	128	9	act	act	PROPN
hassl-894	128	10	,	,	PUNCT
hassl-894	128	11	the	the	DET
hassl-894	128	12	environmental	environmental	ADJ
hassl-894	128	13	impact	impact	NOUN
hassl-894	128	14	assessment	assessment	NOUN
hassl-894	128	15	act	act	PROPN
hassl-894	128	16	,	,	PUNCT
hassl-894	128	17	and	and	CCONJ
hassl-894	128	18	the	the	DET
hassl-894	128	19	oil	oil	NOUN
hassl-894	128	20	pipeline	pipeline	NOUN
hassl-894	128	21	act	act	NOUN
hassl-894	128	22	have	have	AUX
hassl-894	128	23	made	make	VERB
hassl-894	128	24	provisions	provision	NOUN
hassl-894	128	25	for	for	ADP
hassl-894	128	26	environmental	environmental	ADJ
hassl-894	128	27	protection	protection	NOUN
hassl-894	128	28	and	and	CCONJ
hassl-894	128	29	the	the	DET
hassl-894	128	30	liability	liability	NOUN
hassl-894	128	31	of	of	ADP
hassl-894	128	32	operators	operator	NOUN
hassl-894	128	33	for	for	ADP
hassl-894	128	34	harm	harm	NOUN
hassl-894	128	35	caused	cause	VERB
hassl-894	128	36	by	by	ADP
hassl-894	128	37	disposing	dispose	VERB
hassl-894	128	38	of	of	ADP
hassl-894	128	39	hazardous	hazardous	ADJ
hassl-894	128	40	substances	substance	NOUN
hassl-894	128	41	in	in	ADP
hassl-894	128	42	the	the	DET
hassl-894	128	43	environment	environment	NOUN
hassl-894	128	44	.	.	PUNCT
hassl-894	129	1	another	another	DET
hassl-894	129	2	legislature	legislature	NOUN
hassl-894	129	3	that	that	PRON
hassl-894	129	4	attempted	attempt	VERB
hassl-894	129	5	to	to	PART
hassl-894	129	6	make	make	VERB
hassl-894	129	7	provisions	provision	NOUN
hassl-894	129	8	for	for	ADP
hassl-894	129	9	csr	csr	NOUN
hassl-894	129	10	is	be	AUX
hassl-894	129	11	the	the	DET
hassl-894	129	12	niger	niger	NOUN
hassl-894	129	13	-	-	PUNCT
hassl-894	129	14	delta	delta	NOUN
hassl-894	129	15	development	development	PROPN
hassl-894	129	16	commission	commission	PROPN
hassl-894	129	17	,	,	PUNCT
hassl-894	129	18	which	which	PRON
hassl-894	129	19	states	state	VERB
hassl-894	129	20	that	that	SCONJ
hassl-894	129	21	oil	oil	NOUN
hassl-894	129	22	companies	company	NOUN
hassl-894	129	23	and	and	CCONJ
hassl-894	129	24	gas	gas	NOUN
hassl-894	129	25	processing	processing	NOUN
hassl-894	129	26	companies	company	NOUN
hassl-894	129	27	must	must	AUX
hassl-894	129	28	contribute	contribute	VERB
hassl-894	129	29	3	3	NUM
hassl-894	129	30	%	%	NOUN
hassl-894	129	31	of	of	ADP
hassl-894	129	32	their	their	PRON
hassl-894	129	33	total	total	ADJ
hassl-894	129	34	annual	annual	ADJ
hassl-894	129	35	budget	budget	NOUN
hassl-894	129	36	to	to	ADP
hassl-894	129	37	the	the	DET
hassl-894	129	38	niger	niger	NOUN
hassl-894	129	39	-	-	PUNCT
hassl-894	129	40	delta	delta	NOUN
hassl-894	129	41	development	development	NOUN
hassl-894	129	42	commission	commission	PROPN
hassl-894	129	43	fund	fund	PROPN
hassl-894	129	44	for	for	ADP
hassl-894	129	45	the	the	DET
hassl-894	129	46	development	development	NOUN
hassl-894	129	47	of	of	ADP
hassl-894	129	48	the	the	DET
hassl-894	129	49	region	region	NOUN
hassl-894	129	50	.	.	PUNCT
hassl-894	130	1	apart	apart	ADV
hassl-894	130	2	from	from	ADP
hassl-894	130	3	some	some	PRON
hassl-894	130	4	of	of	ADP
hassl-894	130	5	these	these	DET
hassl-894	130	6	provisions	provision	NOUN
hassl-894	130	7	being	be	AUX
hassl-894	130	8	mentioned	mention	VERB
hassl-894	130	9	in	in	ADP
hassl-894	130	10	a	a	DET
hassl-894	130	11	few	few	ADJ
hassl-894	130	12	legislations	legislation	NOUN
hassl-894	130	13	,	,	PUNCT
hassl-894	130	14	there	there	PRON
hassl-894	130	15	are	be	VERB
hassl-894	130	16	no	no	DET
hassl-894	130	17	serious	serious	ADJ
hassl-894	130	18	provisions	provision	NOUN
hassl-894	130	19	in	in	ADP
hassl-894	130	20	these	these	DET
hassl-894	130	21	laws	law	NOUN
hassl-894	130	22	or	or	CCONJ
hassl-894	130	23	government	government	NOUN
hassl-894	130	24	policies	policy	NOUN
hassl-894	130	25	stipulating	stipulate	VERB
hassl-894	130	26	how	how	SCONJ
hassl-894	130	27	the	the	DET
hassl-894	130	28	government	government	NOUN
hassl-894	130	29	and	and	CCONJ
hassl-894	130	30	oil	oil	NOUN
hassl-894	130	31	companies	company	NOUN
hassl-894	130	32	should	should	AUX
hassl-894	130	33	develop	develop	VERB
hassl-894	130	34	the	the	DET
hassl-894	130	35	communities	community	NOUN
hassl-894	130	36	where	where	SCONJ
hassl-894	130	37	the	the	DET
hassl-894	130	38	oil	oil	NOUN
hassl-894	130	39	companies	company	NOUN
hassl-894	130	40	carry	carry	VERB
hassl-894	130	41	out	out	ADP
hassl-894	130	42	their	their	PRON
hassl-894	130	43	activities	activity	NOUN
hassl-894	130	44	.	.	PUNCT
hassl-894	131	1	2.3	2.3	NUM
hassl-894	131	2	.	.	PUNCT
hassl-894	131	3	contribution	contribution	NOUN
hassl-894	131	4	to	to	PART
hassl-894	131	5	knowledge	knowledge	VERB
hassl-894	131	6	the	the	DET
hassl-894	131	7	lack	lack	NOUN
hassl-894	131	8	of	of	ADP
hassl-894	131	9	clear	clear	ADV
hassl-894	131	10	-	-	PUNCT
hassl-894	131	11	cut	cut	VERB
hassl-894	131	12	methodology	methodology	NOUN
hassl-894	131	13	and	and	CCONJ
hassl-894	131	14	techniques	technique	NOUN
hassl-894	131	15	used	use	VERB
hassl-894	131	16	in	in	ADP
hassl-894	131	17	determining	determine	VERB
hassl-894	131	18	the	the	DET
hassl-894	131	19	impact	impact	NOUN
hassl-894	131	20	of	of	ADP
hassl-894	131	21	csr	csr	NOUN
hassl-894	131	22	on	on	ADP
hassl-894	131	23	a	a	DET
hassl-894	131	24	firm	firm	NOUN
hassl-894	131	25	’s	’s	PART
hassl-894	131	26	performance	performance	NOUN
hassl-894	131	27	has	have	AUX
hassl-894	131	28	led	lead	VERB
hassl-894	131	29	to	to	ADP
hassl-894	131	30	many	many	ADJ
hassl-894	131	31	mixed	mixed	ADJ
hassl-894	131	32	results	result	NOUN
hassl-894	131	33	.	.	PUNCT
hassl-894	132	1	most	most	ADJ
hassl-894	132	2	present	present	ADJ
hassl-894	132	3	-	-	PUNCT
hassl-894	132	4	day	day	NOUN
hassl-894	132	5	empirical	empirical	ADJ
hassl-894	132	6	studies	study	NOUN
hassl-894	132	7	employed	employ	VERB
hassl-894	132	8	diverse	diverse	ADJ
hassl-894	132	9	csr	csr	NOUN
hassl-894	132	10	measures	measure	NOUN
hassl-894	132	11	;	;	PUNCT
hassl-894	132	12	agbiogwu	agbiogwu	PROPN
hassl-894	132	13	et	et	PROPN
hassl-894	132	14	al	al	PROPN
hassl-894	132	15	.	.	PUNCT
hassl-894	133	1	(	(	PUNCT
hassl-894	133	2	2016	2016	NUM
hassl-894	133	3	)	)	PUNCT
hassl-894	133	4	adopted	adopt	VERB
hassl-894	133	5	the	the	DET
hassl-894	133	6	amount	amount	NOUN
hassl-894	133	7	disclosed	disclose	VERB
hassl-894	133	8	in	in	ADP
hassl-894	133	9	financial	financial	ADJ
hassl-894	133	10	statements	statement	NOUN
hassl-894	133	11	as	as	ADP
hassl-894	133	12	a	a	DET
hassl-894	133	13	measure	measure	NOUN
hassl-894	133	14	of	of	ADP
hassl-894	133	15	csr	csr	NOUN
hassl-894	133	16	and	and	CCONJ
hassl-894	133	17	reported	report	VERB
hassl-894	133	18	a	a	DET
hassl-894	133	19	positive	positive	ADJ
hassl-894	133	20	result	result	NOUN
hassl-894	133	21	of	of	ADP
hassl-894	133	22	csr	csr	NOUN
hassl-894	133	23	on	on	ADP
hassl-894	133	24	performance	performance	NOUN
hassl-894	133	25	;	;	PUNCT
hassl-894	133	26	odunayo	odunayo	VERB
hassl-894	133	27	and	and	CCONJ
hassl-894	133	28	ibidolapo	ibidolapo	NOUN
hassl-894	133	29	(	(	PUNCT
hassl-894	133	30	2018	2018	NUM
hassl-894	133	31	)	)	PUNCT
hassl-894	133	32	adopted	adopt	VERB
hassl-894	133	33	the	the	DET
hassl-894	133	34	use	use	NOUN
hassl-894	133	35	of	of	ADP
hassl-894	133	36	questionnaires	questionnaire	NOUN
hassl-894	133	37	and	and	CCONJ
hassl-894	133	38	reported	report	VERB
hassl-894	133	39	a	a	DET
hassl-894	133	40	positive	positive	ADJ
hassl-894	133	41	significant	significant	ADJ
hassl-894	133	42	effect	effect	NOUN
hassl-894	133	43	on	on	ADP
hassl-894	133	44	performance	performance	NOUN
hassl-894	133	45	;	;	PUNCT
hassl-894	133	46	ajide	ajide	ADJ
hassl-894	133	47	and	and	CCONJ
hassl-894	133	48	aderemi	aderemi	PROPN
hassl-894	133	49	(	(	PUNCT
hassl-894	133	50	2014	2014	NUM
hassl-894	133	51	)	)	PUNCT
hassl-894	133	52	adopted	adopt	VERB
hassl-894	133	53	the	the	DET
hassl-894	133	54	kld	kld	PROPN
hassl-894	133	55	index	index	NOUN
hassl-894	133	56	as	as	ADP
hassl-894	133	57	a	a	DET
hassl-894	133	58	measure	measure	NOUN
hassl-894	133	59	of	of	ADP
hassl-894	133	60	csr	csr	NOUN
hassl-894	133	61	and	and	CCONJ
hassl-894	133	62	reported	report	VERB
hassl-894	133	63	a	a	DET
hassl-894	133	64	positive	positive	ADJ
hassl-894	133	65	result	result	NOUN
hassl-894	133	66	of	of	ADP
hassl-894	133	67	csr	csr	NOUN
hassl-894	133	68	on	on	ADP
hassl-894	133	69	profitability	profitability	NOUN
hassl-894	133	70	;	;	PUNCT
hassl-894	133	71	joseph	joseph	PROPN
hassl-894	133	72	and	and	CCONJ
hassl-894	133	73	okafor	okafor	PROPN
hassl-894	133	74	(	(	PUNCT
hassl-894	133	75	2016	2016	NUM
hassl-894	133	76	)	)	PUNCT
hassl-894	133	77	used	use	VERB
hassl-894	133	78	corporate	corporate	ADJ
hassl-894	133	79	donation	donation	NOUN
hassl-894	133	80	and	and	CCONJ
hassl-894	133	81	charity	charity	NOUN
hassl-894	133	82	as	as	ADP
hassl-894	133	83	proxies	proxy	NOUN
hassl-894	133	84	for	for	ADP
hassl-894	133	85	csr	csr	NOUN
hassl-894	133	86	and	and	CCONJ
hassl-894	133	87	reported	report	VERB
hassl-894	133	88	mixed	mixed	ADJ
hassl-894	133	89	results	result	NOUN
hassl-894	133	90	of	of	ADP
hassl-894	133	91	both	both	CCONJ
hassl-894	133	92	positive	positive	ADJ
hassl-894	133	93	and	and	CCONJ
hassl-894	133	94	negative	negative	ADJ
hassl-894	133	95	effects	effect	NOUN
hassl-894	133	96	of	of	ADP
hassl-894	133	97	csr	csr	NOUN
hassl-894	133	98	on	on	ADP
hassl-894	133	99	performance	performance	NOUN
hassl-894	133	100	.	.	PUNCT
hassl-894	134	1	wu	wu	PROPN
hassl-894	134	2	et	et	PROPN
hassl-894	134	3	al	al	PROPN
hassl-894	134	4	.	.	PROPN
hassl-894	135	1	(	(	PUNCT
hassl-894	135	2	2010	2010	NUM
hassl-894	135	3	)	)	PUNCT
hassl-894	135	4	used	use	VERB
hassl-894	135	5	the	the	DET
hassl-894	135	6	disclosure	disclosure	NOUN
hassl-894	135	7	index	index	NOUN
hassl-894	135	8	and	and	CCONJ
hassl-894	135	9	reported	report	VERB
hassl-894	135	10	a	a	DET
hassl-894	135	11	negative	negative	ADJ
hassl-894	135	12	performance	performance	NOUN
hassl-894	135	13	result	result	NOUN
hassl-894	135	14	.	.	PUNCT
hassl-894	136	1	as	as	ADP
hassl-894	136	2	a	a	DET
hassl-894	136	3	measure	measure	NOUN
hassl-894	136	4	of	of	ADP
hassl-894	136	5	performance	performance	NOUN
hassl-894	136	6	,	,	PUNCT
hassl-894	136	7	the	the	DET
hassl-894	136	8	study	study	NOUN
hassl-894	136	9	adopted	adopt	VERB
hassl-894	136	10	the	the	DET
hassl-894	136	11	price	price	NOUN
hassl-894	136	12	-	-	PUNCT
hassl-894	136	13	cost	cost	NOUN
hassl-894	136	14	margin	margin	NOUN
hassl-894	136	15	measure	measure	NOUN
hassl-894	136	16	in	in	ADP
hassl-894	136	17	addition	addition	NOUN
hassl-894	136	18	to	to	ADP
hassl-894	136	19	roa	roa	PROPN
hassl-894	136	20	and	and	CCONJ
hassl-894	136	21	eps	eps	PROPN
hassl-894	136	22	because	because	SCONJ
hassl-894	136	23	indicators	indicator	NOUN
hassl-894	136	24	based	base	VERB
hassl-894	136	25	on	on	ADP
hassl-894	136	26	net	net	ADJ
hassl-894	136	27	profit	profit	NOUN
hassl-894	136	28	,	,	PUNCT
hassl-894	136	29	which	which	PRON
hassl-894	136	30	are	be	AUX
hassl-894	136	31	mostly	mostly	ADV
hassl-894	136	32	used	use	VERB
hassl-894	136	33	in	in	ADP
hassl-894	136	34	nigeria	nigeria	PROPN
hassl-894	136	35	,	,	PUNCT
hassl-894	136	36	might	might	AUX
hassl-894	136	37	be	be	AUX
hassl-894	136	38	misleading	misleading	ADJ
hassl-894	136	39	as	as	SCONJ
hassl-894	136	40	they	they	PRON
hassl-894	136	41	are	be	AUX
hassl-894	136	42	after	after	ADP
hassl-894	136	43	tax	tax	NOUN
hassl-894	136	44	adjustments	adjustment	NOUN
hassl-894	136	45	(	(	PUNCT
hassl-894	136	46	abdulrahman	abdulrahman	NOUN
hassl-894	136	47	,	,	PUNCT
hassl-894	136	48	2013	2013	NUM
hassl-894	136	49	)	)	PUNCT
hassl-894	136	50	;	;	PUNCT
hassl-894	136	51	(	(	PUNCT
hassl-894	136	52	odetayo	odetayo	NOUN
hassl-894	136	53	,	,	PUNCT
hassl-894	136	54	adeyemi	adeyemi	ADV
hassl-894	136	55	,	,	PUNCT
hassl-894	136	56	&	&	CCONJ
hassl-894	136	57	sajuyigbe	sajuyigbe	PROPN
hassl-894	136	58	,	,	PUNCT
hassl-894	136	59	2014	2014	NUM
hassl-894	136	60	)	)	PUNCT
hassl-894	136	61	;	;	PUNCT
hassl-894	136	62	(	(	PUNCT
hassl-894	136	63	abiodun	abiodun	PROPN
hassl-894	136	64	,	,	PUNCT
hassl-894	136	65	2012	2012	NUM
hassl-894	136	66	)	)	PUNCT
hassl-894	136	67	;	;	PUNCT
hassl-894	136	68	(	(	PUNCT
hassl-894	136	69	amole	amole	NOUN
hassl-894	136	70	,	,	PUNCT
hassl-894	136	71	adebiyi	adebiyi	NOUN
hassl-894	136	72	,	,	PUNCT
hassl-894	136	73	&	&	CCONJ
hassl-894	136	74	muyideen	muyideen	PROPN
hassl-894	136	75	,	,	PUNCT
hassl-894	136	76	2012	2012	NUM
hassl-894	136	77	)	)	PUNCT
hassl-894	136	78	and	and	CCONJ
hassl-894	136	79	nnenna	nnenna	ADJ
hassl-894	136	80	and	and	CCONJ
hassl-894	136	81	carol	carol	NOUN
hassl-894	136	82	(	(	PUNCT
hassl-894	136	83	2016	2016	NUM
hassl-894	136	84	)	)	PUNCT
hassl-894	136	85	.	.	PUNCT
hassl-894	137	1	to	to	PART
hassl-894	137	2	expand	expand	VERB
hassl-894	137	3	the	the	DET
hassl-894	137	4	frontier	frontier	NOUN
hassl-894	137	5	of	of	ADP
hassl-894	137	6	knowledge	knowledge	NOUN
hassl-894	137	7	of	of	ADP
hassl-894	137	8	other	other	ADJ
hassl-894	137	9	empirical	empirical	ADJ
hassl-894	137	10	studies	study	NOUN
hassl-894	137	11	in	in	ADP
hassl-894	137	12	nigeria	nigeria	PROPN
hassl-894	137	13	,	,	PUNCT
hassl-894	137	14	this	this	DET
hassl-894	137	15	study	study	NOUN
hassl-894	137	16	engaged	engage	VERB
hassl-894	137	17	environmental	environmental	ADJ
hassl-894	137	18	performance	performance	NOUN
hassl-894	137	19	,	,	PUNCT
hassl-894	137	20	corporate	corporate	ADJ
hassl-894	137	21	governance	governance	NOUN
hassl-894	137	22	performance	performance	NOUN
hassl-894	137	23	in	in	ADP
hassl-894	137	24	addition	addition	NOUN
hassl-894	137	25	to	to	ADP
hassl-894	137	26	social	social	ADJ
hassl-894	137	27	performance	performance	NOUN
hassl-894	137	28	as	as	ADP
hassl-894	137	29	measures	measure	NOUN
hassl-894	137	30	of	of	ADP
hassl-894	137	31	csr	csr	NOUN
hassl-894	137	32	,	,	PUNCT
hassl-894	137	33	hence	hence	ADV
hassl-894	137	34	the	the	DET
hassl-894	137	35	adoption	adoption	NOUN
hassl-894	137	36	of	of	ADP
hassl-894	137	37	the	the	DET
hassl-894	137	38	thomson	thomson	PROPN
hassl-894	137	39	reuter	reuter	PROPN
hassl-894	137	40	index	index	PROPN
hassl-894	137	41	and	and	CCONJ
hassl-894	137	42	price	price	NOUN
hassl-894	137	43	-	-	PUNCT
hassl-894	137	44	cost	cost	NOUN
hassl-894	137	45	margin	margin	NOUN
hassl-894	137	46	in	in	ADP
hassl-894	137	47	addition	addition	NOUN
hassl-894	137	48	to	to	ADP
hassl-894	137	49	roa	roa	PROPN
hassl-894	137	50	and	and	CCONJ
hassl-894	137	51	eps	eps	PROPN
hassl-894	137	52	as	as	ADP
hassl-894	137	53	measures	measure	NOUN
hassl-894	137	54	of	of	ADP
hassl-894	137	55	a	a	DET
hassl-894	137	56	firm	firm	NOUN
hassl-894	137	57	’s	’s	PART
hassl-894	137	58	performance	performance	NOUN
hassl-894	137	59	.	.	PUNCT
hassl-894	138	1	thomson	thomson	PROPN
hassl-894	138	2	reuter	reuter	PROPN
hassl-894	138	3	’s	’s	PART
hassl-894	138	4	environment	environment	NOUN
hassl-894	138	5	,	,	PUNCT
hassl-894	138	6	social	social	ADJ
hassl-894	138	7	,	,	PUNCT
hassl-894	138	8	and	and	CCONJ
hassl-894	138	9	governance	governance	NOUN
hassl-894	138	10	performance	performance	NOUN
hassl-894	138	11	(	(	PUNCT
hassl-894	138	12	esg	esg	NOUN
hassl-894	138	13	)	)	PUNCT
hassl-894	138	14	scores	score	NOUN
hassl-894	138	15	were	be	AUX
hassl-894	138	16	transparently	transparently	ADV
hassl-894	138	17	and	and	CCONJ
hassl-894	138	18	objectively	objectively	ADV
hassl-894	138	19	designed	design	VERB
hassl-894	138	20	to	to	PART
hassl-894	138	21	measure	measure	VERB
hassl-894	138	22	a	a	DET
hassl-894	138	23	company	company	NOUN
hassl-894	138	24	’s	’s	PART
hassl-894	138	25	performance	performance	NOUN
hassl-894	138	26	using	use	VERB
hassl-894	138	27	ten	ten	NUM
hassl-894	138	28	bases	basis	NOUN
hassl-894	138	29	via	via	ADP
hassl-894	138	30	emissions	emission	NOUN
hassl-894	138	31	,	,	PUNCT
hassl-894	138	32	product	product	NOUN
hassl-894	138	33	innovation	innovation	NOUN
hassl-894	138	34	,	,	PUNCT
hassl-894	138	35	human	human	ADJ
hassl-894	138	36	rights	right	NOUN
hassl-894	138	37	,	,	PUNCT
hassl-894	138	38	shareholders	shareholder	NOUN
hassl-894	138	39	,	,	PUNCT
hassl-894	138	40	resource	resource	NOUN
hassl-894	138	41	use	use	NOUN
hassl-894	138	42	,	,	PUNCT
hassl-894	138	43	workforce	workforce	NOUN
hassl-894	138	44	,	,	PUNCT
hassl-894	138	45	community	community	NOUN
hassl-894	138	46	,	,	PUNCT
hassl-894	138	47	product	product	NOUN
hassl-894	138	48	responsibility	responsibility	NOUN
hassl-894	138	49	,	,	PUNCT
hassl-894	138	50	management	management	NOUN
hassl-894	138	51	,	,	PUNCT
hassl-894	138	52	and	and	CCONJ
hassl-894	138	53	csr	csr	NOUN
hassl-894	138	54	strategy	strategy	NOUN
hassl-894	138	55	.	.	PUNCT
hassl-894	139	1	this	this	PRON
hassl-894	139	2	was	be	AUX
hassl-894	139	3	prepared	prepare	VERB
hassl-894	139	4	based	base	VERB
hassl-894	139	5	on	on	ADP
hassl-894	139	6	a	a	DET
hassl-894	139	7	company	company	NOUN
hassl-894	139	8	’s	’s	PART
hassl-894	139	9	reported	report	VERB
hassl-894	139	10	data	datum	NOUN
hassl-894	139	11	and	and	CCONJ
hassl-894	139	12	it	it	PRON
hassl-894	139	13	cut	cut	VERB
hassl-894	139	14	across	across	ADP
hassl-894	139	15	the	the	DET
hassl-894	139	16	world	world	NOUN
hassl-894	139	17	.	.	PUNCT
hassl-894	140	1	table	table	NOUN
hassl-894	140	2	2	2	NUM
hassl-894	140	3	shows	show	VERB
hassl-894	140	4	the	the	DET
hassl-894	140	5	scores	score	NOUN
hassl-894	140	6	for	for	ADP
hassl-894	140	7	the	the	DET
hassl-894	140	8	different	different	ADJ
hassl-894	140	9	categories	category	NOUN
hassl-894	140	10	of	of	ADP
hassl-894	140	11	esg	esg	PROPN
hassl-894	140	12	scores	score	NOUN
hassl-894	140	13	.	.	PUNCT
hassl-894	141	1	humanities	humanity	NOUN
hassl-894	141	2	and	and	CCONJ
hassl-894	141	3	social	social	ADJ
hassl-894	141	4	sciences	science	NOUN
hassl-894	141	5	letters	letter	NOUN
hassl-894	141	6	,	,	PUNCT
hassl-894	141	7	2021	2021	NUM
hassl-894	141	8	,	,	PUNCT
hassl-894	141	9	9(2	9(2	NUM
hassl-894	141	10	):	):	PUNCT
hassl-894	141	11	220	220	NUM
hassl-894	141	12	-	-	SYM
hassl-894	141	13	236	236	NUM
hassl-894	141	14	228	228	NUM
hassl-894	141	15	©	©	PROPN
hassl-894	141	16	2021	2021	NUM
hassl-894	141	17	conscientia	conscientia	PROPN
hassl-894	141	18	beam	beam	PROPN
hassl-894	141	19	.	.	PUNCT
hassl-894	142	1	all	all	DET
hassl-894	142	2	rights	right	NOUN
hassl-894	142	3	reserved	reserve	VERB
hassl-894	142	4	.	.	PUNCT
hassl-894	143	1	table	table	NOUN
hassl-894	143	2	2	2	NUM
hassl-894	143	3	.	.	PUNCT
hassl-894	143	4	thomson	thomson	PROPN
hassl-894	143	5	reuter	reuter	PROPN
hassl-894	143	6	indices	indice	VERB
hassl-894	143	7	for	for	ADP
hassl-894	143	8	social	social	ADJ
hassl-894	143	9	,	,	PUNCT
hassl-894	143	10	environmental	environmental	ADJ
hassl-894	143	11	,	,	PUNCT
hassl-894	143	12	and	and	CCONJ
hassl-894	143	13	corporate	corporate	ADJ
hassl-894	143	14	governance	governance	NOUN
hassl-894	143	15	performance	performance	NOUN
hassl-894	143	16	.	.	PUNCT
hassl-894	144	1	pillar	pillar	NOUN
hassl-894	144	2	category	category	NOUN
hassl-894	144	3	scoring	score	VERB
hassl-894	144	4	weight	weight	NOUN
hassl-894	144	5	environmental	environmental	ADJ
hassl-894	144	6	performance	performance	NOUN
hassl-894	144	7	resources	resource	NOUN
hassl-894	144	8	use	use	VERB
hassl-894	144	9	19	19	NUM
hassl-894	144	10	11	11	NUM
hassl-894	144	11	%	%	NOUN
hassl-894	144	12	emission	emission	NOUN
hassl-894	144	13	22	22	NUM
hassl-894	144	14	12	12	NUM
hassl-894	144	15	%	%	NOUN
hassl-894	144	16	innovation	innovation	NOUN
hassl-894	144	17	20	20	NUM
hassl-894	144	18	11	11	NUM
hassl-894	144	19	%	%	NOUN
hassl-894	144	20	social	social	ADJ
hassl-894	144	21	performance	performance	NOUN
hassl-894	144	22	workforce	workforce	NOUN
hassl-894	144	23	29	29	NUM
hassl-894	144	24	16	16	NUM
hassl-894	144	25	%	%	NOUN
hassl-894	144	26	human	human	ADJ
hassl-894	144	27	rights	right	NOUN
hassl-894	144	28	8	8	NUM
hassl-894	144	29	4.50	4.50	NUM
hassl-894	144	30	%	%	NOUN
hassl-894	144	31	community	community	NOUN
hassl-894	144	32	14	14	NUM
hassl-894	144	33	8	8	NUM
hassl-894	144	34	%	%	NOUN
hassl-894	144	35	product	product	NOUN
hassl-894	144	36	responsibility	responsibility	NOUN
hassl-894	144	37	12	12	NUM
hassl-894	144	38	7	7	NUM
hassl-894	144	39	%	%	NOUN
hassl-894	144	40	governance	governance	NOUN
hassl-894	144	41	performance	performance	NOUN
hassl-894	144	42	management	management	NOUN
hassl-894	144	43	34	34	NUM
hassl-894	144	44	19	19	NUM
hassl-894	144	45	%	%	NOUN
hassl-894	144	46	shareholders	shareholder	NOUN
hassl-894	144	47	12	12	NUM
hassl-894	144	48	7	7	NUM
hassl-894	144	49	%	%	NOUN
hassl-894	144	50	csr	csr	NOUN
hassl-894	144	51	strategy	strategy	NOUN
hassl-894	144	52	8	8	NUM
hassl-894	144	53	4.50	4.50	NUM
hassl-894	144	54	%	%	NOUN
hassl-894	144	55	total	total	NOUN
hassl-894	144	56	178	178	NUM
hassl-894	144	57	100	100	NUM
hassl-894	144	58	%	%	NOUN
hassl-894	144	59	3	3	NUM
hassl-894	144	60	.	.	NOUN
hassl-894	144	61	methodology	methodology	NOUN
hassl-894	144	62	the	the	DET
hassl-894	144	63	study	study	NOUN
hassl-894	144	64	’s	’s	PART
hassl-894	144	65	population	population	NOUN
hassl-894	144	66	comprises	comprise	VERB
hassl-894	144	67	140	140	NUM
hassl-894	144	68	oil	oil	NOUN
hassl-894	144	69	and	and	CCONJ
hassl-894	144	70	gas	gas	NOUN
hassl-894	144	71	companies	company	NOUN
hassl-894	144	72	operating	operate	VERB
hassl-894	144	73	in	in	ADP
hassl-894	144	74	nigeria	nigeria	PROPN
hassl-894	144	75	as	as	ADP
hassl-894	144	76	of	of	ADP
hassl-894	144	77	2019	2019	NUM
hassl-894	144	78	.	.	PUNCT
hassl-894	145	1	using	use	VERB
hassl-894	145	2	the	the	DET
hassl-894	145	3	nonprobability	nonprobability	NOUN
hassl-894	145	4	sampling	sample	VERB
hassl-894	145	5	technique	technique	NOUN
hassl-894	145	6	,	,	PUNCT
hassl-894	145	7	a	a	DET
hassl-894	145	8	sample	sample	NOUN
hassl-894	145	9	size	size	NOUN
hassl-894	145	10	of	of	ADP
hassl-894	145	11	55	55	NUM
hassl-894	145	12	companies	company	NOUN
hassl-894	145	13	was	be	AUX
hassl-894	145	14	made	make	VERB
hassl-894	145	15	judgmentally	judgmentally	ADV
hassl-894	145	16	.	.	PUNCT
hassl-894	146	1	to	to	PART
hassl-894	146	2	achieve	achieve	VERB
hassl-894	146	3	the	the	DET
hassl-894	146	4	objective	objective	NOUN
hassl-894	146	5	of	of	ADP
hassl-894	146	6	this	this	DET
hassl-894	146	7	study	study	NOUN
hassl-894	146	8	,	,	PUNCT
hassl-894	146	9	content	content	NOUN
hassl-894	146	10	analysis	analysis	NOUN
hassl-894	146	11	was	be	AUX
hassl-894	146	12	used	use	VERB
hassl-894	146	13	to	to	PART
hassl-894	146	14	collect	collect	VERB
hassl-894	146	15	and	and	CCONJ
hassl-894	146	16	collate	collate	ADJ
hassl-894	146	17	panel	panel	NOUN
hassl-894	146	18	data	datum	NOUN
hassl-894	146	19	from	from	ADP
hassl-894	146	20	the	the	DET
hassl-894	146	21	annual	annual	ADJ
hassl-894	146	22	report	report	NOUN
hassl-894	146	23	of	of	ADP
hassl-894	146	24	the	the	DET
hassl-894	146	25	sampled	sample	VERB
hassl-894	146	26	companies	company	NOUN
hassl-894	146	27	covering	cover	VERB
hassl-894	146	28	a	a	DET
hassl-894	146	29	period	period	NOUN
hassl-894	146	30	of	of	ADP
hassl-894	146	31	ten	ten	NUM
hassl-894	146	32	years	year	NOUN
hassl-894	146	33	from	from	ADP
hassl-894	146	34	2010	2010	NUM
hassl-894	146	35	to	to	ADP
hassl-894	146	36	2019	2019	NUM
hassl-894	146	37	.	.	PUNCT
hassl-894	147	1	the	the	DET
hassl-894	147	2	factors	factor	NOUN
hassl-894	147	3	considered	consider	VERB
hassl-894	147	4	when	when	SCONJ
hassl-894	147	5	selecting	select	VERB
hassl-894	147	6	the	the	DET
hassl-894	147	7	sample	sample	NOUN
hassl-894	147	8	size	size	NOUN
hassl-894	147	9	include	include	VERB
hassl-894	147	10	the	the	DET
hassl-894	147	11	availability	availability	NOUN
hassl-894	147	12	of	of	ADP
hassl-894	147	13	the	the	DET
hassl-894	147	14	company	company	NOUN
hassl-894	147	15	’s	’s	PART
hassl-894	147	16	financial	financial	ADJ
hassl-894	147	17	statement	statement	NOUN
hassl-894	147	18	for	for	ADP
hassl-894	147	19	the	the	DET
hassl-894	147	20	period	period	NOUN
hassl-894	147	21	under	under	ADP
hassl-894	147	22	study	study	NOUN
hassl-894	147	23	and	and	CCONJ
hassl-894	147	24	involvement	involvement	NOUN
hassl-894	147	25	of	of	ADP
hassl-894	147	26	the	the	DET
hassl-894	147	27	companies	company	NOUN
hassl-894	147	28	in	in	ADP
hassl-894	147	29	upstream	upstream	ADJ
hassl-894	147	30	,	,	PUNCT
hassl-894	147	31	midstream	midstream	NOUN
hassl-894	147	32	,	,	PUNCT
hassl-894	147	33	and	and	CCONJ
hassl-894	147	34	oil	oil	NOUN
hassl-894	147	35	servicing	servicing	NOUN
hassl-894	147	36	activities	activity	NOUN
hassl-894	147	37	because	because	SCONJ
hassl-894	147	38	it	it	PRON
hassl-894	147	39	is	be	AUX
hassl-894	147	40	believed	believe	VERB
hassl-894	147	41	this	this	PRON
hassl-894	147	42	is	be	AUX
hassl-894	147	43	where	where	SCONJ
hassl-894	147	44	issues	issue	NOUN
hassl-894	147	45	of	of	ADP
hassl-894	147	46	environmental	environmental	ADJ
hassl-894	147	47	degradation	degradation	NOUN
hassl-894	147	48	are	be	AUX
hassl-894	147	49	most	most	ADV
hassl-894	147	50	noticeable	noticeable	ADJ
hassl-894	147	51	.	.	PUNCT
hassl-894	148	1	the	the	DET
hassl-894	148	2	study	study	NOUN
hassl-894	148	3	adopted	adopt	VERB
hassl-894	148	4	the	the	DET
hassl-894	148	5	panel	panel	NOUN
hassl-894	148	6	least	least	ADJ
hassl-894	148	7	squares	square	NOUN
hassl-894	148	8	of	of	ADP
hassl-894	148	9	either	either	CCONJ
hassl-894	148	10	the	the	DET
hassl-894	148	11	random	random	ADJ
hassl-894	148	12	effects	effect	NOUN
hassl-894	148	13	model	model	NOUN
hassl-894	148	14	or	or	CCONJ
hassl-894	148	15	the	the	DET
hassl-894	148	16	fixed	fix	VERB
hassl-894	148	17	effects	effect	NOUN
hassl-894	148	18	model	model	NOUN
hassl-894	148	19	to	to	PART
hassl-894	148	20	analyze	analyze	VERB
hassl-894	148	21	the	the	DET
hassl-894	148	22	impact	impact	NOUN
hassl-894	148	23	of	of	ADP
hassl-894	148	24	csr	csr	NOUN
hassl-894	148	25	on	on	ADP
hassl-894	148	26	the	the	DET
hassl-894	148	27	firms	firm	NOUN
hassl-894	148	28	’	’	PART
hassl-894	148	29	performance	performance	NOUN
hassl-894	148	30	.	.	PUNCT
hassl-894	149	1	the	the	DET
hassl-894	149	2	study	study	NOUN
hassl-894	149	3	adopted	adopt	VERB
hassl-894	149	4	environmental	environmental	ADJ
hassl-894	149	5	performance	performance	NOUN
hassl-894	149	6	,	,	PUNCT
hassl-894	149	7	corporate	corporate	ADJ
hassl-894	149	8	governance	governance	NOUN
hassl-894	149	9	performance	performance	NOUN
hassl-894	149	10	,	,	PUNCT
hassl-894	149	11	and	and	CCONJ
hassl-894	149	12	corporate	corporate	ADJ
hassl-894	149	13	social	social	ADJ
hassl-894	149	14	performance	performance	NOUN
hassl-894	149	15	as	as	ADP
hassl-894	149	16	measures	measure	NOUN
hassl-894	149	17	of	of	ADP
hassl-894	149	18	csr	csr	NOUN
hassl-894	149	19	,	,	PUNCT
hassl-894	149	20	and	and	CCONJ
hassl-894	149	21	price	price	NOUN
hassl-894	149	22	-	-	PUNCT
hassl-894	149	23	cost	cost	NOUN
hassl-894	149	24	margin	margin	NOUN
hassl-894	149	25	(	(	PUNCT
hassl-894	149	26	pcm	pcm	NOUN
hassl-894	149	27	)	)	PUNCT
hassl-894	149	28	,	,	PUNCT
hassl-894	149	29	return	return	VERB
hassl-894	149	30	on	on	ADP
hassl-894	149	31	assets	asset	NOUN
hassl-894	149	32	,	,	PUNCT
hassl-894	149	33	and	and	CCONJ
hassl-894	149	34	earnings	earning	NOUN
hassl-894	149	35	per	per	ADP
hassl-894	149	36	share	share	NOUN
hassl-894	149	37	as	as	ADP
hassl-894	149	38	measures	measure	NOUN
hassl-894	149	39	of	of	ADP
hassl-894	149	40	performance	performance	NOUN
hassl-894	149	41	.	.	PUNCT
hassl-894	150	1	the	the	DET
hassl-894	150	2	pcm	pcm	NOUN
hassl-894	150	3	is	be	AUX
hassl-894	150	4	calculated	calculate	VERB
hassl-894	150	5	as	as	SCONJ
hassl-894	150	6	follows	follow	VERB
hassl-894	150	7	:	:	PUNCT
hassl-894	150	8	pcm	pcm	NOUN
hassl-894	150	9	=	=	PUNCT
hassl-894	150	10	value	value	NOUN
hassl-894	150	11	added	add	VERB
hassl-894	150	12	–	–	PUNCT
hassl-894	150	13	labor	labor	NOUN
hassl-894	150	14	cost	cost	NOUN
hassl-894	150	15	divided	divide	VERB
hassl-894	150	16	by	by	ADP
hassl-894	150	17	sales	sale	NOUN
hassl-894	150	18	.	.	PUNCT
hassl-894	151	1	value	value	NOUN
hassl-894	151	2	added	add	VERB
hassl-894	151	3	–	–	PUNCT
hassl-894	151	4	labor	labor	NOUN
hassl-894	151	5	cost	cost	NOUN
hassl-894	151	6	sales	sale	NOUN
hassl-894	151	7	value	value	NOUN
hassl-894	151	8	added	add	VERB
hassl-894	151	9	is	be	AUX
hassl-894	151	10	calculated	calculate	VERB
hassl-894	151	11	by	by	ADP
hassl-894	151	12	subtracting	subtract	VERB
hassl-894	151	13	sales	sale	NOUN
hassl-894	151	14	from	from	ADP
hassl-894	151	15	the	the	DET
hassl-894	151	16	cost	cost	NOUN
hassl-894	151	17	of	of	ADP
hassl-894	151	18	external	external	ADJ
hassl-894	151	19	suppliers	supplier	NOUN
hassl-894	151	20	,	,	PUNCT
hassl-894	151	21	that	that	PRON
hassl-894	151	22	is	be	AUX
hassl-894	151	23	cost	cost	NOUN
hassl-894	151	24	of	of	ADP
hassl-894	151	25	inventories	inventory	NOUN
hassl-894	151	26	,	,	PUNCT
hassl-894	151	27	services	service	NOUN
hassl-894	151	28	,	,	PUNCT
hassl-894	151	29	energy	energy	NOUN
hassl-894	151	30	,	,	PUNCT
hassl-894	151	31	and	and	CCONJ
hassl-894	151	32	fuels	fuel	NOUN
hassl-894	151	33	,	,	PUNCT
hassl-894	151	34	minus	minus	CCONJ
hassl-894	151	35	labor	labor	NOUN
hassl-894	151	36	cost	cost	NOUN
hassl-894	151	37	.	.	PUNCT
hassl-894	152	1	firm	firm	ADJ
hassl-894	152	2	size	size	NOUN
hassl-894	152	3	and	and	CCONJ
hassl-894	152	4	asset	asset	NOUN
hassl-894	152	5	tangibility	tangibility	NOUN
hassl-894	152	6	were	be	AUX
hassl-894	152	7	used	use	VERB
hassl-894	152	8	as	as	ADP
hassl-894	152	9	control	control	NOUN
hassl-894	152	10	variables	variable	NOUN
hassl-894	152	11	as	as	SCONJ
hassl-894	152	12	they	they	PRON
hassl-894	152	13	are	be	AUX
hassl-894	152	14	considered	consider	VERB
hassl-894	152	15	as	as	ADP
hassl-894	152	16	important	important	ADJ
hassl-894	152	17	determinants	determinant	NOUN
hassl-894	152	18	of	of	ADP
hassl-894	152	19	a	a	DET
hassl-894	152	20	firm	firm	NOUN
hassl-894	152	21	’s	’s	PART
hassl-894	152	22	performance	performance	NOUN
hassl-894	152	23	.	.	PUNCT
hassl-894	153	1	in	in	ADP
hassl-894	153	2	most	most	ADJ
hassl-894	153	3	research	research	NOUN
hassl-894	153	4	,	,	PUNCT
hassl-894	153	5	some	some	DET
hassl-894	153	6	variables	variable	NOUN
hassl-894	153	7	can	can	AUX
hassl-894	153	8	influence	influence	VERB
hassl-894	153	9	the	the	DET
hassl-894	153	10	dependent	dependent	ADJ
hassl-894	153	11	variable	variable	NOUN
hassl-894	153	12	and	and	CCONJ
hassl-894	153	13	,	,	PUNCT
hassl-894	153	14	as	as	ADP
hassl-894	153	15	a	a	DET
hassl-894	153	16	result	result	NOUN
hassl-894	153	17	,	,	PUNCT
hassl-894	153	18	inferences	inference	NOUN
hassl-894	153	19	made	make	VERB
hassl-894	153	20	may	may	AUX
hassl-894	153	21	not	not	PART
hassl-894	153	22	be	be	AUX
hassl-894	153	23	reliable	reliable	ADJ
hassl-894	153	24	if	if	SCONJ
hassl-894	153	25	they	they	PRON
hassl-894	153	26	are	be	AUX
hassl-894	153	27	not	not	PART
hassl-894	153	28	captured	capture	VERB
hassl-894	153	29	.	.	PUNCT
hassl-894	154	1	the	the	DET
hassl-894	154	2	functional	functional	ADJ
hassl-894	154	3	relationship	relationship	NOUN
hassl-894	154	4	between	between	ADP
hassl-894	154	5	corporate	corporate	ADJ
hassl-894	154	6	social	social	ADJ
hassl-894	154	7	responsibility	responsibility	NOUN
hassl-894	154	8	and	and	CCONJ
hassl-894	154	9	a	a	DET
hassl-894	154	10	firm	firm	NOUN
hassl-894	154	11	’s	’s	PART
hassl-894	154	12	performance	performance	NOUN
hassl-894	154	13	is	be	AUX
hassl-894	154	14	shown	show	VERB
hassl-894	154	15	below	below	ADP
hassl-894	154	16	:	:	PUNCT
hassl-894	154	17	yi	yi	PROPN
hassl-894	154	18	-	-	PUNCT
hassl-894	154	19	t	t	NOUN
hassl-894	154	20	=	=	PUNCT
hassl-894	154	21	β0	β0	PROPN
hassl-894	154	22	+	+	NUM
hassl-894	154	23	β1x	β1x	NOUN
hassl-894	154	24	i	i	PROPN
hassl-894	154	25	-	-	PUNCT
hassl-894	154	26	t	t	PROPN
hassl-894	155	1	+	+	CCONJ
hassl-894	155	2	β2x	β2x	PUNCT
hassl-894	155	3	i	i	PROPN
hassl-894	155	4	-	-	PUNCT
hassl-894	155	5	t	t	PROPN
hassl-894	155	6	+	+	CCONJ
hassl-894	155	7	β3z	β3z	PROPN
hassl-894	155	8	i	i	PROPN
hassl-894	155	9	-	-	PUNCT
hassl-894	155	10	t	t	PROPN
hassl-894	156	1	+	+	PROPN
hassl-894	156	2	µi	µi	PROPN
hassl-894	156	3	(	(	PUNCT
hassl-894	156	4	1	1	X
hassl-894	156	5	)	)	PUNCT
hassl-894	156	6	yi	yi	PROPN
hassl-894	156	7	-	-	PUNCT
hassl-894	156	8	t	t	NOUN
hassl-894	156	9	=	=	PUNCT
hassl-894	156	10	β0	β0	PROPN
hassl-894	156	11	+	+	CCONJ
hassl-894	156	12	β1	β1	PROPN
hassl-894	156	13	(	(	PUNCT
hassl-894	156	14	cspogci	cspogci	NOUN
hassl-894	156	15	-	-	PUNCT
hassl-894	156	16	t	t	NOUN
hassl-894	156	17	)	)	PUNCT
hassl-894	157	1	+	+	CCONJ
hassl-894	157	2	β2	β2	NOUN
hassl-894	157	3	(	(	PUNCT
hassl-894	157	4	epogci	epogci	PROPN
hassl-894	157	5	-	-	PUNCT
hassl-894	157	6	t	t	NOUN
hassl-894	157	7	)	)	PUNCT
hassl-894	157	8	+	+	CCONJ
hassl-894	157	9	β3	β3	ADJ
hassl-894	157	10	(	(	PUNCT
hassl-894	157	11	cgpogci	cgpogci	NOUN
hassl-894	157	12	-	-	PUNCT
hassl-894	157	13	t	t	NOUN
hassl-894	157	14	)	)	PUNCT
hassl-894	157	15	+	+	CCONJ
hassl-894	157	16	β4	β4	PROPN
hassl-894	157	17	(	(	PUNCT
hassl-894	157	18	logfsizi	logfsizi	PROPN
hassl-894	157	19	-	-	PUNCT
hassl-894	157	20	t	t	NOUN
hassl-894	157	21	)	)	PUNCT
hassl-894	157	22	+	+	CCONJ
hassl-894	157	23	β5	β5	NOUN
hassl-894	157	24	(	(	PUNCT
hassl-894	157	25	atani	atani	PROPN
hassl-894	157	26	-	-	PUNCT
hassl-894	157	27	t	t	PROPN
hassl-894	157	28	)	)	PUNCT
hassl-894	157	29	+	+	CCONJ
hassl-894	157	30	µi	µi	PROPN
hassl-894	157	31	-	-	PUNCT
hassl-894	157	32	t	t	PROPN
hassl-894	157	33	(	(	PUNCT
hassl-894	157	34	2	2	NUM
hassl-894	157	35	)	)	PUNCT
hassl-894	157	36	model	model	NOUN
hassl-894	157	37	1	1	NUM
hassl-894	157	38	pcm	pcm	PROPN
hassl-894	157	39	i	i	PROPN
hassl-894	157	40	-	-	PROPN
hassl-894	157	41	t	t	PROPN
hassl-894	157	42	=	=	PUNCT
hassl-894	157	43	β0	β0	PROPN
hassl-894	158	1	+	+	CCONJ
hassl-894	158	2	β0	β0	PROPN
hassl-894	158	3	+	+	CCONJ
hassl-894	158	4	β1	β1	PROPN
hassl-894	158	5	(	(	PUNCT
hassl-894	158	6	cspogci	cspogci	NOUN
hassl-894	158	7	-	-	PUNCT
hassl-894	158	8	t	t	NOUN
hassl-894	158	9	)	)	PUNCT
hassl-894	159	1	+	+	CCONJ
hassl-894	159	2	β2	β2	NOUN
hassl-894	159	3	(	(	PUNCT
hassl-894	159	4	epogci	epogci	PROPN
hassl-894	159	5	-	-	PUNCT
hassl-894	159	6	t	t	NOUN
hassl-894	159	7	)	)	PUNCT
hassl-894	159	8	+	+	CCONJ
hassl-894	159	9	β3	β3	ADJ
hassl-894	159	10	(	(	PUNCT
hassl-894	159	11	cgpogci	cgpogci	NOUN
hassl-894	159	12	-	-	PUNCT
hassl-894	159	13	t	t	NOUN
hassl-894	159	14	)	)	PUNCT
hassl-894	159	15	+	+	CCONJ
hassl-894	159	16	β4	β4	PROPN
hassl-894	159	17	(	(	PUNCT
hassl-894	159	18	logfsizi	logfsizi	PROPN
hassl-894	159	19	-	-	PUNCT
hassl-894	159	20	t	t	NOUN
hassl-894	159	21	)	)	PUNCT
hassl-894	159	22	+	+	CCONJ
hassl-894	159	23	β5	β5	NOUN
hassl-894	159	24	(	(	PUNCT
hassl-894	159	25	atani	atani	PROPN
hassl-894	159	26	-	-	PUNCT
hassl-894	159	27	t	t	PROPN
hassl-894	159	28	)	)	PUNCT
hassl-894	159	29	+	+	CCONJ
hassl-894	159	30	µi	µi	PROPN
hassl-894	159	31	-	-	PUNCT
hassl-894	159	32	t(3	t(3	PROPN
hassl-894	159	33	)	)	PUNCT
hassl-894	159	34	model	model	NOUN
hassl-894	159	35	2	2	NUM
hassl-894	159	36	roa	roa	NOUN
hassl-894	159	37	i	i	PROPN
hassl-894	159	38	-	-	PROPN
hassl-894	159	39	t	t	PROPN
hassl-894	160	1	=	=	PUNCT
hassl-894	161	1	β0	β0	PROPN
hassl-894	162	1	+	+	CCONJ
hassl-894	162	2	β0	β0	PROPN
hassl-894	162	3	+	+	CCONJ
hassl-894	162	4	β1	β1	PROPN
hassl-894	162	5	(	(	PUNCT
hassl-894	162	6	cspogci	cspogci	NOUN
hassl-894	162	7	-	-	PUNCT
hassl-894	162	8	t	t	NOUN
hassl-894	162	9	)	)	PUNCT
hassl-894	163	1	+	+	CCONJ
hassl-894	163	2	β2	β2	NOUN
hassl-894	163	3	(	(	PUNCT
hassl-894	163	4	epogci	epogci	PROPN
hassl-894	163	5	-	-	PUNCT
hassl-894	163	6	t	t	NOUN
hassl-894	163	7	)	)	PUNCT
hassl-894	163	8	+	+	CCONJ
hassl-894	163	9	β3	β3	ADJ
hassl-894	163	10	(	(	PUNCT
hassl-894	163	11	cgpogci	cgpogci	NOUN
hassl-894	163	12	-	-	PUNCT
hassl-894	163	13	t	t	NOUN
hassl-894	163	14	)	)	PUNCT
hassl-894	163	15	+	+	CCONJ
hassl-894	163	16	β4	β4	PROPN
hassl-894	163	17	(	(	PUNCT
hassl-894	163	18	logfsizi	logfsizi	PROPN
hassl-894	163	19	-	-	PUNCT
hassl-894	163	20	t	t	NOUN
hassl-894	163	21	)	)	PUNCT
hassl-894	163	22	+	+	CCONJ
hassl-894	163	23	β5	β5	NOUN
hassl-894	163	24	(	(	PUNCT
hassl-894	163	25	atani	atani	PROPN
hassl-894	163	26	-	-	PUNCT
hassl-894	163	27	t	t	PROPN
hassl-894	163	28	)	)	PUNCT
hassl-894	163	29	+	+	CCONJ
hassl-894	163	30	µi	µi	PROPN
hassl-894	163	31	-	-	PUNCT
hassl-894	163	32	t(4	t(4	PROPN
hassl-894	163	33	)	)	PUNCT
hassl-894	163	34	model	model	NOUN
hassl-894	163	35	3	3	NUM
hassl-894	163	36	eps	eps	PROPN
hassl-894	163	37	i	i	PROPN
hassl-894	163	38	-	-	PUNCT
hassl-894	163	39	t	t	PROPN
hassl-894	163	40	=	=	PUNCT
hassl-894	164	1	β0	β0	PROPN
hassl-894	164	2	+	+	CCONJ
hassl-894	164	3	β0	β0	PROPN
hassl-894	164	4	+	+	CCONJ
hassl-894	164	5	β1	β1	PROPN
hassl-894	164	6	(	(	PUNCT
hassl-894	164	7	cspogci	cspogci	NOUN
hassl-894	164	8	-	-	PUNCT
hassl-894	164	9	t	t	NOUN
hassl-894	164	10	)	)	PUNCT
hassl-894	165	1	+	+	CCONJ
hassl-894	165	2	β2	β2	NOUN
hassl-894	165	3	(	(	PUNCT
hassl-894	165	4	epogci	epogci	PROPN
hassl-894	165	5	-	-	PUNCT
hassl-894	165	6	t	t	NOUN
hassl-894	165	7	)	)	PUNCT
hassl-894	165	8	+	+	CCONJ
hassl-894	165	9	β3	β3	ADJ
hassl-894	165	10	(	(	PUNCT
hassl-894	165	11	cgpogci	cgpogci	NOUN
hassl-894	165	12	-	-	PUNCT
hassl-894	165	13	t	t	NOUN
hassl-894	165	14	)	)	PUNCT
hassl-894	165	15	+	+	CCONJ
hassl-894	165	16	β4	β4	PROPN
hassl-894	165	17	(	(	PUNCT
hassl-894	165	18	logfsizi	logfsizi	PROPN
hassl-894	165	19	-	-	PUNCT
hassl-894	165	20	t	t	NOUN
hassl-894	165	21	)	)	PUNCT
hassl-894	165	22	+	+	CCONJ
hassl-894	165	23	β5	β5	NOUN
hassl-894	165	24	(	(	PUNCT
hassl-894	165	25	atani	atani	PROPN
hassl-894	165	26	-	-	PUNCT
hassl-894	165	27	t	t	PROPN
hassl-894	165	28	)	)	PUNCT
hassl-894	165	29	+	+	CCONJ
hassl-894	165	30	µi	µi	PROPN
hassl-894	165	31	-	-	PUNCT
hassl-894	165	32	t(5	t(5	PROPN
hassl-894	165	33	)	)	PUNCT
hassl-894	165	34	where	where	SCONJ
hassl-894	165	35	:	:	PUNCT
hassl-894	165	36	yi	yi	PROPN
hassl-894	165	37	-	-	PUNCT
hassl-894	165	38	t	t	NOUN
hassl-894	165	39	=	=	PUNCT
hassl-894	165	40	dependent	dependent	ADJ
hassl-894	165	41	variable	variable	NOUN
hassl-894	165	42	.	.	PUNCT
hassl-894	166	1	β0	β0	NOUN
hassl-894	166	2	=	=	NOUN
hassl-894	166	3	intercept	intercept	NOUN
hassl-894	166	4	of	of	ADP
hassl-894	166	5	the	the	DET
hassl-894	166	6	equation	equation	NOUN
hassl-894	166	7	.	.	PUNCT
hassl-894	167	1	β1	β1	PROPN
hassl-894	167	2	β6=	β6=	PROPN
hassl-894	167	3	coefficient	coefficient	NOUN
hassl-894	167	4	of	of	ADP
hassl-894	167	5	explanatory	explanatory	ADJ
hassl-894	167	6	variable	variable	NOUN
hassl-894	167	7	.	.	PUNCT
hassl-894	168	1	humanities	humanity	NOUN
hassl-894	168	2	and	and	CCONJ
hassl-894	168	3	social	social	ADJ
hassl-894	168	4	sciences	science	NOUN
hassl-894	168	5	letters	letter	NOUN
hassl-894	168	6	,	,	PUNCT
hassl-894	168	7	2021	2021	NUM
hassl-894	168	8	,	,	PUNCT
hassl-894	168	9	9(2	9(2	NUM
hassl-894	168	10	):	):	PUNCT
hassl-894	168	11	220	220	NUM
hassl-894	168	12	-	-	SYM
hassl-894	168	13	236	236	NUM
hassl-894	168	14	229	229	NUM
hassl-894	168	15	©	©	PROPN
hassl-894	168	16	2021	2021	NUM
hassl-894	168	17	conscientia	conscientia	PROPN
hassl-894	168	18	beam	beam	PROPN
hassl-894	168	19	.	.	PUNCT
hassl-894	169	1	all	all	DET
hassl-894	169	2	rights	right	NOUN
hassl-894	169	3	reserved	reserve	VERB
hassl-894	169	4	.	.	PUNCT
hassl-894	170	1	xi	xi	PROPN
hassl-894	170	2	-	-	PUNCT
hassl-894	170	3	t	t	NOUN
hassl-894	170	4	=	=	SYM
hassl-894	170	5	independent	independent	ADJ
hassl-894	170	6	variable	variable	NOUN
hassl-894	170	7	.	.	PUNCT
hassl-894	171	1	i	i	PRON
hassl-894	171	2	=	=	PUNCT
hassl-894	171	3	cross	cross	ADJ
hassl-894	171	4	-	-	ADJ
hassl-894	171	5	section	section	ADJ
hassl-894	171	6	variable	variable	NOUN
hassl-894	171	7	.	.	PUNCT
hassl-894	172	1	t	t	NOUN
hassl-894	172	2	=	=	PUNCT
hassl-894	172	3	time	time	NOUN
hassl-894	172	4	period	period	NOUN
hassl-894	172	5	.	.	PUNCT
hassl-894	173	1	µ	µ	NOUN
hassl-894	173	2	=	=	NOUN
hassl-894	173	3	error	error	NOUN
hassl-894	173	4	term	term	NOUN
hassl-894	173	5	.	.	PUNCT
hassl-894	174	1	estimation	estimation	NOUN
hassl-894	174	2	procedure	procedure	NOUN
hassl-894	174	3	:	:	PUNCT
hassl-894	174	4	the	the	DET
hassl-894	174	5	estimation	estimation	NOUN
hassl-894	174	6	process	process	NOUN
hassl-894	174	7	follows	follow	VERB
hassl-894	174	8	a	a	DET
hassl-894	174	9	set	set	NOUN
hassl-894	174	10	of	of	ADP
hassl-894	174	11	pre	pre	ADJ
hassl-894	174	12	-	-	ADJ
hassl-894	174	13	estimation	estimation	ADJ
hassl-894	174	14	tests	test	NOUN
hassl-894	174	15	,	,	PUNCT
hassl-894	174	16	diagnostics	diagnostic	NOUN
hassl-894	174	17	tests	test	NOUN
hassl-894	174	18	,	,	PUNCT
hassl-894	174	19	and	and	CCONJ
hassl-894	174	20	panel	panel	NOUN
hassl-894	174	21	estimation	estimation	NOUN
hassl-894	174	22	tests	test	NOUN
hassl-894	174	23	.	.	PUNCT
hassl-894	175	1	estimation	estimation	NOUN
hassl-894	175	2	technique	technique	NOUN
hassl-894	175	3	:	:	PUNCT
hassl-894	175	4	the	the	DET
hassl-894	175	5	choice	choice	NOUN
hassl-894	175	6	of	of	ADP
hassl-894	175	7	the	the	DET
hassl-894	175	8	ordinary	ordinary	ADJ
hassl-894	175	9	least	least	ADJ
hassl-894	175	10	squares	square	NOUN
hassl-894	175	11	(	(	PUNCT
hassl-894	175	12	ols	ol	NOUN
hassl-894	175	13	)	)	PUNCT
hassl-894	175	14	,	,	PUNCT
hassl-894	175	15	fixed	fix	VERB
hassl-894	175	16	effects	effect	NOUN
hassl-894	175	17	,	,	PUNCT
hassl-894	175	18	and	and	CCONJ
hassl-894	175	19	random	random	ADJ
hassl-894	175	20	effects	effect	NOUN
hassl-894	175	21	regression	regression	NOUN
hassl-894	175	22	models	model	NOUN
hassl-894	175	23	were	be	AUX
hassl-894	175	24	dependent	dependent	ADJ
hassl-894	175	25	on	on	ADP
hassl-894	175	26	the	the	DET
hassl-894	175	27	hausman	hausman	PROPN
hassl-894	175	28	test	test	NOUN
hassl-894	175	29	conducted	conduct	VERB
hassl-894	175	30	on	on	ADP
hassl-894	175	31	the	the	DET
hassl-894	175	32	panel	panel	NOUN
hassl-894	175	33	data	datum	NOUN
hassl-894	175	34	.	.	PUNCT
hassl-894	176	1	4	4	X
hassl-894	176	2	.	.	X
hassl-894	176	3	data	datum	NOUN
hassl-894	176	4	analysis	analysis	NOUN
hassl-894	176	5	and	and	CCONJ
hassl-894	176	6	results	result	NOUN
hassl-894	176	7	based	base	VERB
hassl-894	176	8	on	on	ADP
hassl-894	176	9	the	the	DET
hassl-894	176	10	data	datum	NOUN
hassl-894	176	11	from	from	ADP
hassl-894	176	12	the	the	DET
hassl-894	176	13	published	publish	VERB
hassl-894	176	14	financial	financial	ADJ
hassl-894	176	15	statements	statement	NOUN
hassl-894	176	16	of	of	ADP
hassl-894	176	17	the	the	DET
hassl-894	176	18	companies	company	NOUN
hassl-894	176	19	between	between	ADP
hassl-894	176	20	2010	2010	NUM
hassl-894	176	21	and	and	CCONJ
hassl-894	176	22	2019	2019	NUM
hassl-894	176	23	,	,	PUNCT
hassl-894	176	24	550	550	NUM
hassl-894	176	25	observations	observation	NOUN
hassl-894	176	26	were	be	AUX
hassl-894	176	27	obtained	obtain	VERB
hassl-894	176	28	.	.	PUNCT
hassl-894	177	1	4.1	4.1	NUM
hassl-894	177	2	.	.	PUNCT
hassl-894	178	1	descriptive	descriptive	ADJ
hassl-894	178	2	statistics	statistic	NOUN
hassl-894	178	3	the	the	DET
hassl-894	178	4	descriptive	descriptive	ADJ
hassl-894	178	5	statistical	statistical	ADJ
hassl-894	178	6	analysis	analysis	NOUN
hassl-894	178	7	gives	give	VERB
hassl-894	178	8	a	a	DET
hassl-894	178	9	general	general	ADJ
hassl-894	178	10	description	description	NOUN
hassl-894	178	11	of	of	ADP
hassl-894	178	12	the	the	DET
hassl-894	178	13	research	research	NOUN
hassl-894	178	14	variables	variable	NOUN
hassl-894	178	15	.	.	PUNCT
hassl-894	179	1	table	table	NOUN
hassl-894	179	2	3	3	NUM
hassl-894	179	3	shows	show	VERB
hassl-894	179	4	the	the	DET
hassl-894	179	5	statistics	statistic	NOUN
hassl-894	179	6	result	result	NOUN
hassl-894	179	7	of	of	ADP
hassl-894	179	8	each	each	DET
hassl-894	179	9	variable	variable	NOUN
hassl-894	179	10	.	.	PUNCT
hassl-894	180	1	table	table	NOUN
hassl-894	180	2	3	3	NUM
hassl-894	180	3	.	.	PUNCT
hassl-894	180	4	descriptive	descriptive	ADJ
hassl-894	180	5	statistics	statistic	NOUN
hassl-894	180	6	.	.	PUNCT
hassl-894	181	1	pcm	pcm	ADJ
hassl-894	181	2	roaogc	roaogc	NOUN
hassl-894	181	3	epsogc	epsogc	ADJ
hassl-894	181	4	cspogc	cspogc	NOUN
hassl-894	181	5	epogc	epogc	VERB
hassl-894	181	6	cgpogc	cgpogc	NOUN
hassl-894	181	7	logfsize	logfsize	VERB
hassl-894	181	8	atan	atan	ADV
hassl-894	181	9	mean	mean	VERB
hassl-894	181	10	1.477658	1.477658	NUM
hassl-894	181	11	15.04242	15.04242	NUM
hassl-894	181	12	6.746938	6.746938	NUM
hassl-894	181	13	3.843084	3.843084	NUM
hassl-894	181	14	3.903810	3.903810	NUM
hassl-894	181	15	4.020458	4.020458	NUM
hassl-894	181	16	18.09212	18.09212	NUM
hassl-894	181	17	0.670815	0.670815	NUM
hassl-894	181	18	median	median	NOUN
hassl-894	181	19	0.124121	0.124121	NUM
hassl-894	181	20	2.265706	2.265706	NUM
hassl-894	181	21	2.470000	2.470000	NUM
hassl-894	181	22	4.127134	4.127134	NUM
hassl-894	181	23	3.891820	3.891820	NUM
hassl-894	181	24	4.025352	4.025352	NUM
hassl-894	181	25	17.98132	17.98132	NUM
hassl-894	181	26	0.643046	0.643046	NUM
hassl-894	181	27	maximum	maximum	ADJ
hassl-894	181	28	53.99585	53.99585	NUM
hassl-894	181	29	2543.053	2543.053	NUM
hassl-894	181	30	149.3500	149.3500	NUM
hassl-894	181	31	4.369448	4.369448	NUM
hassl-894	181	32	4.219508	4.219508	NUM
hassl-894	181	33	4.304065	4.304065	NUM
hassl-894	181	34	21.72636	21.72636	NUM
hassl-894	181	35	13.73629	13.73629	NUM
hassl-894	181	36	std	std	NOUN
hassl-894	181	37	.	.	PUNCT
hassl-894	181	38	dev	dev	PROPN
hassl-894	181	39	.	.	PUNCT
hassl-894	182	1	5.275494	5.275494	NUM
hassl-894	182	2	175.2972	175.2972	NUM
hassl-894	182	3	15.02962	15.02962	NUM
hassl-894	182	4	0.556996	0.556996	NUM
hassl-894	182	5	0.153899	0.153899	NUM
hassl-894	182	6	0.118075	0.118075	NUM
hassl-894	182	7	1.171083	1.171083	NUM
hassl-894	182	8	1.070569	1.070569	NUM
hassl-894	182	9	skewness	skewness	NOUN
hassl-894	182	10	6.694429	6.694429	NUM
hassl-894	182	11	14.38438	14.38438	NUM
hassl-894	182	12	6.353463	6.353463	NUM
hassl-894	182	13	-1.136143	-1.136143	NOUN
hassl-894	182	14	-1.075861	-1.075861	NOUN
hassl-894	182	15	-1.043702	-1.043702	NOUN
hassl-894	183	1	0.608652	0.608652	PRON
hassl-894	183	2	9.632849	9.632849	NUM
hassl-894	183	3	kurtosis	kurtosis	NOUN
hassl-894	183	4	56.18776	56.18776	NUM
hassl-894	183	5	207.9420	207.9420	NUM
hassl-894	183	6	52.47817	52.47817	NUM
hassl-894	183	7	2.526357	2.526357	NUM
hassl-894	183	8	9.106021	9.106021	NUM
hassl-894	183	9	6.284143	6.284143	NUM
hassl-894	183	10	4.015934	4.015934	NUM
hassl-894	183	11	111.3833	111.3833	NUM
hassl-894	183	12	jarque	jarque	NOUN
hassl-894	183	13	–	–	PUNCT
hassl-894	183	14	bera	bera	NOUN
hassl-894	183	15	26321.74	26321.74	NUM
hassl-894	183	16	374752.6	374752.6	NUM
hassl-894	183	17	22724.88	22724.88	NUM
hassl-894	183	18	47.14170	47.14170	NUM
hassl-894	183	19	366.7422	366.7422	NUM
hassl-894	183	20	132.5000	132.5000	NUM
hassl-894	183	21	21.99706	21.99706	NUM
hassl-894	183	22	106033.4	106033.4	NUM
hassl-894	183	23	observations	observation	NOUN
hassl-894	183	24	550	550	NUM
hassl-894	183	25	550	550	NUM
hassl-894	183	26	549	549	NUM
hassl-894	183	27	550	550	NUM
hassl-894	183	28	550	550	NUM
hassl-894	183	29	550	550	NUM
hassl-894	183	30	550	550	NUM
hassl-894	183	31	550	550	NUM
hassl-894	183	32	table	table	NOUN
hassl-894	183	33	4	4	NUM
hassl-894	183	34	.	.	PUNCT
hassl-894	183	35	pearson	pearson	PROPN
hassl-894	183	36	’s	’s	PART
hassl-894	183	37	correlation	correlation	NOUN
hassl-894	183	38	matrix	matrix	NOUN
hassl-894	183	39	among	among	ADP
hassl-894	183	40	the	the	DET
hassl-894	183	41	variables	variable	NOUN
hassl-894	183	42	.	.	PUNCT
hassl-894	184	1	pcm	pcm	ADJ
hassl-894	184	2	roaogc	roaogc	NOUN
hassl-894	184	3	epsogc	epsogc	ADJ
hassl-894	184	4	cspogc	cspogc	NOUN
hassl-894	184	5	epogc	epogc	VERB
hassl-894	184	6	cgpogc	cgpogc	NOUN
hassl-894	184	7	logfsize	logfsize	VERB
hassl-894	184	8	atan	atan	ADJ
hassl-894	184	9	pcm	pcm	PROPN
hassl-894	184	10	1.000000	1.000000	NUM
hassl-894	184	11	roa	roa	NOUN
hassl-894	184	12	0.7840	0.7840	NUM
hassl-894	184	13	1.000000	1.000000	NUM
hassl-894	184	14	eps	eps	ADP
hassl-894	184	15	0.8578	0.8578	NUM
hassl-894	184	16	0.6701	0.6701	NUM
hassl-894	184	17	1.000000	1.000000	NUM
hassl-894	184	18	logcspogc	logcspogc	NOUN
hassl-894	184	19	0.0099	0.0099	NUM
hassl-894	184	20	0.5399	0.5399	NUM
hassl-894	184	21	0.5825	0.5825	NUM
hassl-894	184	22	1.000000	1.000000	NUM
hassl-894	184	23	logepogc	logepogc	NOUN
hassl-894	184	24	0.0237	0.0237	NUM
hassl-894	184	25	0.2626	0.2626	NUM
hassl-894	184	26	0.1327	0.1327	NUM
hassl-894	184	27	0.3193	0.3193	NUM
hassl-894	184	28	1.000000	1.000000	NUM
hassl-894	184	29	logcgpogc	logcgpogc	NOUN
hassl-894	184	30	0.1948	0.1948	NUM
hassl-894	184	31	0.8708	0.8708	NUM
hassl-894	184	32	0.6898	0.6898	NUM
hassl-894	184	33	0.4404	0.4404	NUM
hassl-894	184	34	0.3331	0.3331	NUM
hassl-894	184	35	1.000000	1.000000	NUM
hassl-894	185	1	logfirmsiz	logfirmsiz	NOUN
hassl-894	186	1	0.0153	0.0153	NUM
hassl-894	186	2	0.2328	0.2328	NUM
hassl-894	186	3	0.1491	0.1491	NUM
hassl-894	186	4	0.1361	0.1361	NUM
hassl-894	186	5	0.0557	0.0557	NUM
hassl-894	186	6	0.1276	0.1276	NUM
hassl-894	186	7	1.000000	1.000000	NUM
hassl-894	186	8	atan	atan	ADJ
hassl-894	186	9	0.0326	0.0326	NUM
hassl-894	186	10	-0.9152	-0.9152	NOUN
hassl-894	187	1	0.4566	0.4566	NUM
hassl-894	187	2	0.4386	0.4386	NUM
hassl-894	187	3	0.2054	0.2054	NUM
hassl-894	187	4	0.7405	0.7405	NUM
hassl-894	187	5	0.0204	0.0204	NUM
hassl-894	187	6	0.5515	0.5515	NUM
hassl-894	187	7	0.7442	0.7442	NUM
hassl-894	187	8	0.3775	0.3775	NUM
hassl-894	187	9	0.0555	0.0555	NUM
hassl-894	187	10	0.2544	0.2544	NUM
hassl-894	187	11	0.0516	0.0516	NUM
hassl-894	187	12	0.0659	0.0659	NUM
hassl-894	187	13	1.000000	1.000000	NUM
hassl-894	187	14	tables	table	NOUN
hassl-894	187	15	3	3	NUM
hassl-894	187	16	and	and	CCONJ
hassl-894	187	17	4	4	NUM
hassl-894	187	18	show	show	VERB
hassl-894	187	19	the	the	DET
hassl-894	187	20	descriptive	descriptive	ADJ
hassl-894	187	21	statistics	statistic	NOUN
hassl-894	187	22	and	and	CCONJ
hassl-894	187	23	pearson	pearson	PROPN
hassl-894	187	24	’s	’s	PART
hassl-894	187	25	correlation	correlation	NOUN
hassl-894	187	26	matrix	matrix	NOUN
hassl-894	187	27	of	of	ADP
hassl-894	187	28	the	the	DET
hassl-894	187	29	variables	variable	NOUN
hassl-894	187	30	,	,	PUNCT
hassl-894	187	31	respectively	respectively	ADV
hassl-894	187	32	.	.	PUNCT
hassl-894	188	1	regarding	regard	VERB
hassl-894	188	2	the	the	DET
hassl-894	188	3	firms	firm	NOUN
hassl-894	188	4	’	’	PART
hassl-894	188	5	performance	performance	NOUN
hassl-894	188	6	,	,	PUNCT
hassl-894	188	7	the	the	DET
hassl-894	188	8	mean	mean	NOUN
hassl-894	188	9	of	of	ADP
hassl-894	188	10	pcm	pcm	NOUN
hassl-894	188	11	is	be	AUX
hassl-894	188	12	1.478	1.478	NUM
hassl-894	188	13	,	,	PUNCT
hassl-894	188	14	the	the	DET
hassl-894	188	15	standard	standard	ADJ
hassl-894	188	16	deviation	deviation	NOUN
hassl-894	188	17	is	be	AUX
hassl-894	188	18	5.275	5.275	NUM
hassl-894	188	19	,	,	PUNCT
hassl-894	188	20	and	and	CCONJ
hassl-894	188	21	the	the	DET
hassl-894	188	22	skewness	skewness	NOUN
hassl-894	188	23	is	be	AUX
hassl-894	188	24	6.694	6.694	NUM
hassl-894	188	25	.	.	PUNCT
hassl-894	189	1	the	the	DET
hassl-894	189	2	mean	mean	NOUN
hassl-894	189	3	of	of	ADP
hassl-894	189	4	roaogc	roaogc	NOUN
hassl-894	189	5	is	be	AUX
hassl-894	189	6	15.042	15.042	NUM
hassl-894	189	7	and	and	CCONJ
hassl-894	189	8	the	the	DET
hassl-894	189	9	standard	standard	ADJ
hassl-894	189	10	deviation	deviation	NOUN
hassl-894	189	11	is	be	AUX
hassl-894	189	12	175.297	175.297	NUM
hassl-894	189	13	,	,	PUNCT
hassl-894	189	14	while	while	SCONJ
hassl-894	189	15	skewness	skewness	NOUN
hassl-894	189	16	is	be	AUX
hassl-894	189	17	14.384	14.384	NUM
hassl-894	189	18	.	.	PUNCT
hassl-894	190	1	for	for	ADP
hassl-894	190	2	epsogc	epsogc	ADJ
hassl-894	190	3	,	,	PUNCT
hassl-894	190	4	the	the	DET
hassl-894	190	5	average	average	ADJ
hassl-894	190	6	mean	mean	NOUN
hassl-894	190	7	is	be	AUX
hassl-894	190	8	6.747	6.747	NUM
hassl-894	190	9	,	,	PUNCT
hassl-894	190	10	the	the	DET
hassl-894	190	11	standard	standard	ADJ
hassl-894	190	12	deviation	deviation	NOUN
hassl-894	190	13	is	be	AUX
hassl-894	190	14	15.029	15.029	NUM
hassl-894	190	15	,	,	PUNCT
hassl-894	190	16	and	and	CCONJ
hassl-894	190	17	the	the	DET
hassl-894	190	18	skewness	skewness	NOUN
hassl-894	190	19	is	be	AUX
hassl-894	190	20	6.353	6.353	NUM
hassl-894	190	21	.	.	PUNCT
hassl-894	191	1	meanwhile	meanwhile	ADV
hassl-894	191	2	,	,	PUNCT
hassl-894	191	3	the	the	DET
hassl-894	191	4	cspogc	cspogc	NOUN
hassl-894	191	5	,	,	PUNCT
hassl-894	191	6	epogc	epogc	NOUN
hassl-894	191	7	and	and	CCONJ
hassl-894	191	8	cgpogc	cgpogc	NOUN
hassl-894	191	9	scores	score	NOUN
hassl-894	191	10	,	,	PUNCT
hassl-894	191	11	which	which	PRON
hassl-894	191	12	range	range	VERB
hassl-894	191	13	from	from	ADP
hassl-894	191	14	1–100	1–100	NUM
hassl-894	191	15	,	,	PUNCT
hassl-894	191	16	have	have	VERB
hassl-894	191	17	average	average	ADJ
hassl-894	191	18	outcomes	outcome	NOUN
hassl-894	191	19	of	of	ADP
hassl-894	191	20	3.843	3.843	NUM
hassl-894	191	21	,	,	PUNCT
hassl-894	191	22	3.904	3.904	NUM
hassl-894	191	23	and	and	CCONJ
hassl-894	191	24	4.020	4.020	NUM
hassl-894	191	25	,	,	PUNCT
hassl-894	191	26	respectively	respectively	ADV
hassl-894	191	27	.	.	PUNCT
hassl-894	192	1	there	there	PRON
hassl-894	192	2	is	be	VERB
hassl-894	192	3	a	a	DET
hassl-894	192	4	standard	standard	ADJ
hassl-894	192	5	deviation	deviation	NOUN
hassl-894	192	6	of	of	ADP
hassl-894	192	7	0.557	0.557	NUM
hassl-894	192	8	for	for	ADP
hassl-894	192	9	cspogc	cspogc	NOUN
hassl-894	192	10	,	,	PUNCT
hassl-894	192	11	0.154	0.154	NUM
hassl-894	192	12	for	for	ADP
hassl-894	192	13	epogc	epogc	NOUN
hassl-894	192	14	and	and	CCONJ
hassl-894	192	15	0.118	0.118	NUM
hassl-894	192	16	for	for	ADP
hassl-894	192	17	cgpogc	cgpogc	NOUN
hassl-894	192	18	,	,	PUNCT
hassl-894	192	19	and	and	CCONJ
hassl-894	192	20	skewness	skewness	NOUN
hassl-894	192	21	of	of	ADP
hassl-894	192	22	-1.136	-1.136	PROPN
hassl-894	192	23	for	for	ADP
hassl-894	192	24	cspogc	cspogc	NOUN
hassl-894	192	25	,	,	PUNCT
hassl-894	192	26	-1.076	-1.076	ADJ
hassl-894	192	27	for	for	ADP
hassl-894	192	28	epogc	epogc	NOUN
hassl-894	192	29	,	,	PUNCT
hassl-894	192	30	and	and	CCONJ
hassl-894	192	31	-1.044	-1.044	PROPN
hassl-894	192	32	for	for	ADP
hassl-894	192	33	cgpogc	cgpogc	NOUN
hassl-894	192	34	.	.	PUNCT
hassl-894	193	1	for	for	ADP
hassl-894	193	2	the	the	DET
hassl-894	193	3	control	control	NOUN
hassl-894	193	4	variables	variable	NOUN
hassl-894	193	5	,	,	PUNCT
hassl-894	193	6	the	the	DET
hassl-894	193	7	mean	mean	ADJ
hassl-894	193	8	measure	measure	NOUN
hassl-894	193	9	of	of	ADP
hassl-894	193	10	firmsiz	firmsiz	PROPN
hassl-894	193	11	is	be	AUX
hassl-894	193	12	18.092	18.092	NUM
hassl-894	193	13	and	and	CCONJ
hassl-894	193	14	0.671	0.671	NUM
hassl-894	193	15	for	for	ADP
hassl-894	193	16	atan	atan	ADJ
hassl-894	193	17	.	.	PUNCT
hassl-894	194	1	for	for	ADP
hassl-894	194	2	standard	standard	ADJ
hassl-894	194	3	deviation	deviation	NOUN
hassl-894	194	4	,	,	PUNCT
hassl-894	194	5	firmsiz	firmsiz	PROPN
hassl-894	194	6	has	have	VERB
hassl-894	194	7	a	a	DET
hassl-894	194	8	value	value	NOUN
hassl-894	194	9	of	of	ADP
hassl-894	194	10	1.171	1.171	NUM
hassl-894	194	11	and	and	CCONJ
hassl-894	194	12	atan	atan	PROPN
hassl-894	194	13	has	have	VERB
hassl-894	194	14	a	a	DET
hassl-894	194	15	value	value	NOUN
hassl-894	194	16	of	of	ADP
hassl-894	194	17	1.071	1.071	NUM
hassl-894	194	18	.	.	PUNCT
hassl-894	195	1	all	all	DET
hassl-894	195	2	variables	variable	NOUN
hassl-894	195	3	show	show	VERB
hassl-894	195	4	a	a	DET
hassl-894	195	5	positive	positive	ADJ
hassl-894	195	6	value	value	NOUN
hassl-894	195	7	for	for	ADP
hassl-894	195	8	kurtosis	kurtosis	NOUN
hassl-894	195	9	.	.	PUNCT
hassl-894	196	1	pcm	pcm	NOUN
hassl-894	196	2	shows	show	VERB
hassl-894	196	3	a	a	DET
hassl-894	196	4	kurtosis	kurtosis	NOUN
hassl-894	196	5	of	of	ADP
hassl-894	196	6	56.188	56.188	NUM
hassl-894	196	7	>	>	SYM
hassl-894	196	8	3	3	NUM
hassl-894	196	9	,	,	PUNCT
hassl-894	196	10	return	return	VERB
hassl-894	196	11	on	on	ADP
hassl-894	196	12	assets	asset	NOUN
hassl-894	196	13	at	at	ADP
hassl-894	196	14	207.94	207.94	NUM
hassl-894	196	15	>	>	SYM
hassl-894	196	16	3	3	NUM
hassl-894	196	17	,	,	PUNCT
hassl-894	196	18	corporate	corporate	ADJ
hassl-894	196	19	social	social	ADJ
hassl-894	196	20	performance	performance	NOUN
hassl-894	196	21	at	at	ADP
hassl-894	196	22	2.526	2.526	NUM
hassl-894	196	23	<	<	X
hassl-894	196	24	3	3	NUM
hassl-894	196	25	,	,	PUNCT
hassl-894	196	26	environmental	environmental	ADJ
hassl-894	196	27	performance	performance	NOUN
hassl-894	196	28	at	at	ADP
hassl-894	196	29	52.478	52.478	NUM
hassl-894	196	30	>	>	SYM
hassl-894	196	31	3	3	NUM
hassl-894	196	32	and	and	CCONJ
hassl-894	196	33	corporate	corporate	ADJ
hassl-894	196	34	governance	governance	NOUN
hassl-894	196	35	performance	performance	NOUN
hassl-894	196	36	at	at	ADP
hassl-894	196	37	6.284	6.284	NUM
hassl-894	196	38	>	>	SYM
hassl-894	196	39	3	3	NUM
hassl-894	196	40	.	.	PUNCT
hassl-894	197	1	these	these	PRON
hassl-894	197	2	reveal	reveal	VERB
hassl-894	197	3	that	that	SCONJ
hassl-894	197	4	the	the	DET
hassl-894	197	5	tailedness	tailedness	NOUN
hassl-894	197	6	of	of	ADP
hassl-894	197	7	all	all	DET
hassl-894	197	8	variables	variable	NOUN
hassl-894	197	9	except	except	SCONJ
hassl-894	197	10	corporate	corporate	ADJ
hassl-894	197	11	social	social	ADJ
hassl-894	197	12	performance	performance	NOUN
hassl-894	197	13	have	have	VERB
hassl-894	197	14	humanities	humanity	NOUN
hassl-894	197	15	and	and	CCONJ
hassl-894	197	16	social	social	ADJ
hassl-894	197	17	sciences	science	NOUN
hassl-894	197	18	letters	letter	NOUN
hassl-894	197	19	,	,	PUNCT
hassl-894	197	20	2021	2021	NUM
hassl-894	197	21	,	,	PUNCT
hassl-894	197	22	9(2	9(2	NUM
hassl-894	197	23	):	):	PUNCT
hassl-894	197	24	220	220	NUM
hassl-894	197	25	-	-	SYM
hassl-894	197	26	236	236	NUM
hassl-894	197	27	230	230	NUM
hassl-894	197	28	©	©	PROPN
hassl-894	197	29	2021	2021	NUM
hassl-894	197	30	conscientia	conscientia	PROPN
hassl-894	197	31	beam	beam	PROPN
hassl-894	197	32	.	.	PUNCT
hassl-894	198	1	all	all	DET
hassl-894	198	2	rights	right	NOUN
hassl-894	198	3	reserved	reserve	VERB
hassl-894	198	4	.	.	PUNCT
hassl-894	199	1	a	a	DET
hassl-894	199	2	heavier	heavy	ADJ
hassl-894	199	3	tail	tail	NOUN
hassl-894	199	4	and	and	CCONJ
hassl-894	199	5	this	this	PRON
hassl-894	199	6	is	be	AUX
hassl-894	199	7	called	call	VERB
hassl-894	199	8	leptokurtic	leptokurtic	ADJ
hassl-894	199	9	distribution	distribution	NOUN
hassl-894	199	10	.	.	PUNCT
hassl-894	200	1	corporate	corporate	ADJ
hassl-894	200	2	social	social	ADJ
hassl-894	200	3	performance	performance	NOUN
hassl-894	200	4	has	have	VERB
hassl-894	200	5	a	a	DET
hassl-894	200	6	lighter	light	ADJ
hassl-894	200	7	tail	tail	NOUN
hassl-894	200	8	and	and	CCONJ
hassl-894	200	9	this	this	PRON
hassl-894	200	10	is	be	AUX
hassl-894	200	11	called	call	VERB
hassl-894	200	12	platykurtosis	platykurtosis	NOUN
hassl-894	200	13	.	.	PUNCT
hassl-894	201	1	the	the	DET
hassl-894	201	2	results	result	NOUN
hassl-894	201	3	of	of	ADP
hassl-894	201	4	the	the	DET
hassl-894	201	5	pearson	pearson	NOUN
hassl-894	201	6	correlation	correlation	NOUN
hassl-894	201	7	showed	show	VERB
hassl-894	201	8	that	that	SCONJ
hassl-894	201	9	our	our	PRON
hassl-894	201	10	variables	variable	NOUN
hassl-894	201	11	are	be	AUX
hassl-894	201	12	not	not	PART
hassl-894	201	13	highly	highly	ADV
hassl-894	201	14	correlated	correlate	VERB
hassl-894	201	15	among	among	ADP
hassl-894	201	16	themselves	themselves	PRON
hassl-894	201	17	.	.	PUNCT
hassl-894	202	1	4.2	4.2	NUM
hassl-894	202	2	.	.	PUNCT
hassl-894	202	3	unit	unit	NOUN
hassl-894	202	4	root	root	PROPN
hassl-894	202	5	test	test	NOUN
hassl-894	202	6	the	the	DET
hassl-894	202	7	summary	summary	NOUN
hassl-894	202	8	techniques	technique	NOUN
hassl-894	202	9	of	of	ADP
hassl-894	202	10	the	the	DET
hassl-894	202	11	levin	levin	PROPN
hassl-894	202	12	,	,	PUNCT
hassl-894	202	13	lin	lin	PROPN
hassl-894	202	14	and	and	CCONJ
hassl-894	202	15	chu	chu	PROPN
hassl-894	202	16	t	t	PROPN
hassl-894	202	17	-	-	PUNCT
hassl-894	202	18	test	test	NOUN
hassl-894	202	19	;	;	PUNCT
hassl-894	202	20	i	i	PRON
hassl-894	202	21	m	m	PROPN
hassl-894	202	22	,	,	PUNCT
hassl-894	202	23	pesaran	pesaran	NOUN
hassl-894	202	24	and	and	CCONJ
hassl-894	202	25	shin	shin	NOUN
hassl-894	202	26	w	w	NOUN
hassl-894	202	27	-	-	PUNCT
hassl-894	202	28	stat	stat	NOUN
hassl-894	202	29	,	,	PUNCT
hassl-894	202	30	adf	adf	PROPN
hassl-894	202	31	–	–	PUNCT
hassl-894	202	32	fisher	fisher	PROPN
hassl-894	202	33	chisquare	chisquare	NOUN
hassl-894	202	34	,	,	PUNCT
hassl-894	202	35	and	and	CCONJ
hassl-894	202	36	pp	pp	ADJ
hassl-894	202	37	–	–	PUNCT
hassl-894	202	38	fisher	fisher	PROPN
hassl-894	202	39	chi	chi	ADJ
hassl-894	202	40	-	-	PUNCT
hassl-894	202	41	square	square	PROPN
hassl-894	202	42	panel	panel	NOUN
hassl-894	202	43	unit	unit	NOUN
hassl-894	202	44	root	root	NOUN
hassl-894	202	45	tests	test	NOUN
hassl-894	202	46	were	be	AUX
hassl-894	202	47	engaged	engage	VERB
hassl-894	202	48	to	to	PART
hassl-894	202	49	check	check	VERB
hassl-894	202	50	the	the	DET
hassl-894	202	51	stationarity	stationarity	NOUN
hassl-894	202	52	of	of	ADP
hassl-894	202	53	the	the	DET
hassl-894	202	54	variables	variable	NOUN
hassl-894	202	55	for	for	ADP
hassl-894	202	56	a	a	DET
hassl-894	202	57	consequential	consequential	ADJ
hassl-894	202	58	analysis	analysis	NOUN
hassl-894	202	59	.	.	PUNCT
hassl-894	203	1	the	the	DET
hassl-894	203	2	results	result	NOUN
hassl-894	203	3	are	be	AUX
hassl-894	203	4	shown	show	VERB
hassl-894	203	5	in	in	ADP
hassl-894	203	6	table	table	NOUN
hassl-894	203	7	5	5	NUM
hassl-894	203	8	.	.	PUNCT
hassl-894	203	9	table	table	NOUN
hassl-894	203	10	5	5	NUM
hassl-894	203	11	.	.	PUNCT
hassl-894	204	1	summary	summary	NOUN
hassl-894	204	2	of	of	ADP
hassl-894	204	3	panel	panel	NOUN
hassl-894	204	4	unit	unit	NOUN
hassl-894	204	5	root	root	PROPN
hassl-894	204	6	test	test	NOUN
hassl-894	204	7	.	.	PUNCT
hassl-894	205	1	variable	variable	ADJ
hassl-894	205	2	levin	levin	PROPN
hassl-894	205	3	,	,	PUNCT
hassl-894	205	4	lin	lin	PROPN
hassl-894	205	5	&	&	CCONJ
hassl-894	205	6	chu	chu	PROPN
hassl-894	205	7	t	t	PROPN
hassl-894	205	8	i	i	PRON
hassl-894	205	9	m	m	PROPN
hassl-894	205	10	,	,	PUNCT
hassl-894	205	11	pesaran	pesaran	NOUN
hassl-894	205	12	and	and	CCONJ
hassl-894	205	13	shin	shin	PROPN
hassl-894	205	14	w	w	PROPN
hassl-894	205	15	-	-	PUNCT
hassl-894	205	16	stat	stat	PROPN
hassl-894	205	17	adf	adf	PROPN
hassl-894	205	18	–	–	PUNCT
hassl-894	205	19	fisher	fisher	PROPN
hassl-894	205	20	chi	chi	PROPN
hassl-894	205	21	-	-	PUNCT
hassl-894	205	22	square	square	ADJ
hassl-894	205	23	pp	pp	PROPN
hassl-894	205	24	–	–	PUNCT
hassl-894	205	25	fisher	fisher	PROPN
hassl-894	205	26	chisquare	chisquare	PROPN
hassl-894	205	27	status	status	PROPN
hassl-894	205	28	pcm	pcm	NOUN
hassl-894	205	29	-1707.77	-1707.77	PROPN
hassl-894	205	30	*	*	PUNCT
hassl-894	205	31	*	*	PUNCT
hassl-894	205	32	-216.084	-216.084	PROPN
hassl-894	205	33	*	*	NOUN
hassl-894	205	34	41.3103	41.3103	NUM
hassl-894	205	35	*	*	PUNCT
hassl-894	205	36	*	*	PUNCT
hassl-894	205	37	*	*	PUNCT
hassl-894	205	38	88.2701	88.2701	NUM
hassl-894	205	39	*	*	PUNCT
hassl-894	205	40	*	*	PUNCT
hassl-894	205	41	*	*	PUNCT
hassl-894	205	42	(	(	PUNCT
hassl-894	205	43	0.0000	0.0000	NUM
hassl-894	205	44	)	)	PUNCT
hassl-894	205	45	(	(	PUNCT
hassl-894	205	46	0.0000	0.0000	NUM
hassl-894	205	47	)	)	PUNCT
hassl-894	205	48	(	(	PUNCT
hassl-894	205	49	0.0011	0.0011	NUM
hassl-894	205	50	)	)	PUNCT
hassl-894	205	51	(	(	PUNCT
hassl-894	205	52	0.0000	0.0000	NUM
hassl-894	205	53	)	)	PUNCT
hassl-894	205	54	1(0	1(0	NUM
hassl-894	205	55	)	)	PUNCT
hassl-894	205	56	roa	roa	NOUN
hassl-894	205	57	-5.00863	-5.00863	NOUN
hassl-894	205	58	*	*	PUNCT
hassl-894	205	59	*	*	PUNCT
hassl-894	205	60	*	*	PUNCT
hassl-894	205	61	-2.12282	-2.12282	PUNCT
hassl-894	205	62	*	*	PUNCT
hassl-894	205	63	*	*	PUNCT
hassl-894	205	64	*	*	PUNCT
hassl-894	205	65	68.1137	68.1137	NUM
hassl-894	205	66	*	*	PUNCT
hassl-894	205	67	*	*	PUNCT
hassl-894	205	68	*	*	PUNCT
hassl-894	205	69	167.329	167.329	NUM
hassl-894	205	70	*	*	PUNCT
hassl-894	205	71	*	*	PUNCT
hassl-894	205	72	*	*	PUNCT
hassl-894	205	73	(	(	PUNCT
hassl-894	205	74	0.0000	0.0000	NUM
hassl-894	205	75	)	)	PUNCT
hassl-894	205	76	(	(	PUNCT
hassl-894	205	77	0.0169	0.0169	NUM
hassl-894	205	78	)	)	PUNCT
hassl-894	205	79	(	(	PUNCT
hassl-894	205	80	0.0066	0.0066	NUM
hassl-894	205	81	)	)	PUNCT
hassl-894	205	82	(	(	PUNCT
hassl-894	205	83	0.0000	0.0000	NUM
hassl-894	205	84	)	)	PUNCT
hassl-894	205	85	1(1	1(1	NUM
hassl-894	205	86	)	)	PUNCT
hassl-894	205	87	eps	ep	NOUN
hassl-894	205	88	-159.472	-159.472	NOUN
hassl-894	205	89	*	*	PUNCT
hassl-894	205	90	*	*	PUNCT
hassl-894	205	91	*	*	PUNCT
hassl-894	205	92	-30.1611	-30.1611	PUNCT
hassl-894	205	93	*	*	PUNCT
hassl-894	205	94	*	*	PUNCT
hassl-894	205	95	*	*	NOUN
hassl-894	205	96	87.6731	87.6731	NUM
hassl-894	205	97	*	*	PUNCT
hassl-894	205	98	*	*	PUNCT
hassl-894	205	99	*	*	PUNCT
hassl-894	205	100	69.4183	69.4183	NUM
hassl-894	205	101	*	*	PUNCT
hassl-894	205	102	*	*	PUNCT
hassl-894	205	103	*	*	PUNCT
hassl-894	205	104	(	(	PUNCT
hassl-894	205	105	0.0000	0.0000	NUM
hassl-894	205	106	)	)	PUNCT
hassl-894	205	107	(	(	PUNCT
hassl-894	205	108	0.0000	0.0000	NUM
hassl-894	205	109	)	)	PUNCT
hassl-894	205	110	(	(	PUNCT
hassl-894	205	111	0.0000	0.0000	NUM
hassl-894	205	112	)	)	PUNCT
hassl-894	205	113	(	(	PUNCT
hassl-894	205	114	0.0049	0.0049	NUM
hassl-894	205	115	)	)	PUNCT
hassl-894	205	116	1(0	1(0	NUM
hassl-894	205	117	)	)	PUNCT
hassl-894	205	118	cspogc	cspogc	NOUN
hassl-894	205	119	-6.03338	-6.03338	ADJ
hassl-894	205	120	*	*	PUNCT
hassl-894	205	121	*	*	PUNCT
hassl-894	205	122	*	*	PUNCT
hassl-894	205	123	-2.92194	-2.92194	PRON
hassl-894	205	124	*	*	PUNCT
hassl-894	205	125	*	*	PUNCT
hassl-894	205	126	*	*	PUNCT
hassl-894	205	127	78.9087	78.9087	NUM
hassl-894	205	128	*	*	PUNCT
hassl-894	205	129	*	*	PUNCT
hassl-894	205	130	*	*	PUNCT
hassl-894	205	131	170.736	170.736	NUM
hassl-894	205	132	*	*	PUNCT
hassl-894	205	133	*	*	PUNCT
hassl-894	205	134	*	*	PUNCT
hassl-894	205	135	(	(	PUNCT
hassl-894	205	136	0.0000	0.0000	NUM
hassl-894	205	137	)	)	PUNCT
hassl-894	205	138	(	(	PUNCT
hassl-894	205	139	0.0017	0.0017	NUM
hassl-894	205	140	)	)	PUNCT
hassl-894	205	141	(	(	PUNCT
hassl-894	205	142	0.0005	0.0005	NUM
hassl-894	205	143	)	)	PUNCT
hassl-894	205	144	(	(	PUNCT
hassl-894	205	145	0.0000	0.0000	NUM
hassl-894	205	146	)	)	PUNCT
hassl-894	205	147	1(0	1(0	NUM
hassl-894	205	148	)	)	PUNCT
hassl-894	205	149	epogs	epog	VERB
hassl-894	205	150	-7.14058	-7.14058	NOUN
hassl-894	205	151	*	*	PUNCT
hassl-894	205	152	*	*	PUNCT
hassl-894	205	153	*	*	PUNCT
hassl-894	205	154	-3.94965	-3.94965	NOUN
hassl-894	205	155	*	*	PUNCT
hassl-894	205	156	*	*	PUNCT
hassl-894	205	157	*	*	NOUN
hassl-894	205	158	93.3148	93.3148	NUM
hassl-894	205	159	*	*	PUNCT
hassl-894	205	160	*	*	PUNCT
hassl-894	205	161	*	*	PUNCT
hassl-894	205	162	263.385	263.385	NUM
hassl-894	205	163	*	*	PUNCT
hassl-894	205	164	*	*	PUNCT
hassl-894	205	165	*	*	PUNCT
hassl-894	205	166	(	(	PUNCT
hassl-894	205	167	0.0000	0.0000	NUM
hassl-894	205	168	)	)	PUNCT
hassl-894	205	169	(	(	PUNCT
hassl-894	205	170	0.0000	0.0000	NUM
hassl-894	205	171	)	)	PUNCT
hassl-894	205	172	(	(	PUNCT
hassl-894	205	173	0.0000	0.0000	NUM
hassl-894	205	174	)	)	PUNCT
hassl-894	205	175	(	(	PUNCT
hassl-894	205	176	0.0000	0.0000	NUM
hassl-894	205	177	)	)	PUNCT
hassl-894	205	178	1(1	1(1	NUM
hassl-894	205	179	)	)	PUNCT
hassl-894	205	180	cgpogs	cgpog	NOUN
hassl-894	205	181	-5.90793	-5.90793	NOUN
hassl-894	205	182	*	*	PUNCT
hassl-894	205	183	*	*	PUNCT
hassl-894	205	184	*	*	PUNCT
hassl-894	205	185	-2.72280	-2.72280	NOUN
hassl-894	205	186	*	*	PUNCT
hassl-894	205	187	*	*	PUNCT
hassl-894	205	188	*	*	PUNCT
hassl-894	205	189	74.3156	74.3156	NUM
hassl-894	205	190	*	*	PUNCT
hassl-894	205	191	*	*	PUNCT
hassl-894	205	192	*	*	PUNCT
hassl-894	205	193	140.110	140.110	NUM
hassl-894	205	194	*	*	PUNCT
hassl-894	205	195	*	*	PUNCT
hassl-894	205	196	*	*	PUNCT
hassl-894	205	197	(	(	PUNCT
hassl-894	205	198	0.0000	0.0000	NUM
hassl-894	205	199	)	)	PUNCT
hassl-894	205	200	(	(	PUNCT
hassl-894	205	201	0.0032	0.0032	NUM
hassl-894	205	202	)	)	PUNCT
hassl-894	205	203	(	(	PUNCT
hassl-894	205	204	0.0015	0.0015	NUM
hassl-894	205	205	)	)	PUNCT
hassl-894	205	206	(	(	PUNCT
hassl-894	205	207	0.0000	0.0000	NUM
hassl-894	205	208	)	)	PUNCT
hassl-894	205	209	1(0	1(0	NUM
hassl-894	205	210	)	)	PUNCT
hassl-894	205	211	logfirmsize	logfirmsize	VERB
hassl-894	205	212	-4.51124	-4.51124	NOUN
hassl-894	205	213	*	*	PUNCT
hassl-894	205	214	*	*	PUNCT
hassl-894	205	215	*	*	PUNCT
hassl-894	205	216	-2.56319	-2.56319	NOUN
hassl-894	206	1	*	*	PUNCT
hassl-894	207	1	*	*	PUNCT
hassl-894	207	2	*	*	PUNCT
hassl-894	207	3	73.8136	73.8136	NUM
hassl-894	207	4	*	*	PUNCT
hassl-894	207	5	*	*	PUNCT
hassl-894	207	6	*	*	PUNCT
hassl-894	207	7	168.114	168.114	NUM
hassl-894	207	8	*	*	PUNCT
hassl-894	207	9	*	*	PUNCT
hassl-894	207	10	*	*	PUNCT
hassl-894	207	11	(	(	PUNCT
hassl-894	207	12	0.0000	0.0000	NUM
hassl-894	207	13	)	)	PUNCT
hassl-894	207	14	(	(	PUNCT
hassl-894	207	15	0.0052	0.0052	NUM
hassl-894	207	16	)	)	PUNCT
hassl-894	207	17	(	(	PUNCT
hassl-894	207	18	0.0017	0.0017	NUM
hassl-894	207	19	)	)	PUNCT
hassl-894	207	20	(	(	PUNCT
hassl-894	207	21	0.0000	0.0000	NUM
hassl-894	207	22	)	)	PUNCT
hassl-894	207	23	1(1	1(1	NUM
hassl-894	207	24	)	)	PUNCT
hassl-894	207	25	atan	atan	NOUN
hassl-894	207	26	-6.71937	-6.71937	X
hassl-894	207	27	*	*	PUNCT
hassl-894	207	28	*	*	PUNCT
hassl-894	207	29	*	*	PUNCT
hassl-894	207	30	-2.48220	-2.48220	PROPN
hassl-894	207	31	*	*	PUNCT
hassl-894	207	32	*	*	PUNCT
hassl-894	208	1	*	*	PUNCT
hassl-894	208	2	75.6818	75.6818	NUM
hassl-894	208	3	*	*	PUNCT
hassl-894	208	4	*	*	PUNCT
hassl-894	208	5	*	*	PUNCT
hassl-894	208	6	126.240	126.240	NUM
hassl-894	208	7	*	*	PUNCT
hassl-894	208	8	*	*	PUNCT
hassl-894	208	9	*	*	PUNCT
hassl-894	208	10	(	(	PUNCT
hassl-894	208	11	0.0000	0.0000	NUM
hassl-894	208	12	)	)	PUNCT
hassl-894	208	13	(	(	PUNCT
hassl-894	208	14	0.0065	0.0065	NUM
hassl-894	208	15	)	)	PUNCT
hassl-894	208	16	(	(	PUNCT
hassl-894	208	17	0.0011	0.0011	NUM
hassl-894	208	18	)	)	PUNCT
hassl-894	208	19	(	(	PUNCT
hassl-894	208	20	0.0000	0.0000	NUM
hassl-894	208	21	)	)	PUNCT
hassl-894	208	22	1(1	1(1	NUM
hassl-894	208	23	)	)	PUNCT
hassl-894	208	24	notes	note	NOUN
hassl-894	208	25	:	:	PUNCT
hassl-894	208	26	*	*	PUNCT
hassl-894	208	27	*	*	PUNCT
hassl-894	208	28	*	*	PUNCT
hassl-894	208	29	,	,	PUNCT
hassl-894	208	30	*	*	PUNCT
hassl-894	208	31	*	*	PUNCT
hassl-894	208	32	,	,	PUNCT
hassl-894	208	33	and	and	CCONJ
hassl-894	208	34	*	*	PUNCT
hassl-894	208	35	,	,	PUNCT
hassl-894	208	36	denote	denote	VERB
hassl-894	208	37	significance	significance	NOUN
hassl-894	208	38	at	at	ADP
hassl-894	208	39	1	1	NUM
hassl-894	208	40	%	%	NOUN
hassl-894	208	41	,	,	PUNCT
hassl-894	208	42	5	5	NUM
hassl-894	208	43	%	%	NOUN
hassl-894	208	44	,	,	PUNCT
hassl-894	208	45	and	and	CCONJ
hassl-894	208	46	10	10	NUM
hassl-894	208	47	%	%	NOUN
hassl-894	208	48	,	,	PUNCT
hassl-894	208	49	respectively	respectively	ADV
hassl-894	208	50	;	;	PUNCT
hassl-894	208	51	p	p	X
hassl-894	208	52	-	-	PUNCT
hassl-894	208	53	values	value	NOUN
hassl-894	208	54	are	be	AUX
hassl-894	208	55	in	in	ADP
hassl-894	208	56	parentheses	parenthesis	NOUN
hassl-894	208	57	.	.	PUNCT
hassl-894	209	1	the	the	DET
hassl-894	209	2	p	p	NOUN
hassl-894	209	3	-	-	PUNCT
hassl-894	209	4	values	value	NOUN
hassl-894	209	5	are	be	AUX
hassl-894	209	6	all	all	ADV
hassl-894	209	7	smaller	small	ADJ
hassl-894	209	8	than	than	ADP
hassl-894	209	9	1	1	NUM
hassl-894	209	10	%	%	NOUN
hassl-894	209	11	;	;	PUNCT
hassl-894	209	12	therefore	therefore	ADV
hassl-894	209	13	,	,	PUNCT
hassl-894	209	14	the	the	DET
hassl-894	209	15	null	null	ADJ
hassl-894	209	16	hypothesis	hypothesis	NOUN
hassl-894	209	17	is	be	AUX
hassl-894	209	18	rejected	reject	VERB
hassl-894	209	19	and	and	CCONJ
hassl-894	209	20	we	we	PRON
hassl-894	209	21	can	can	AUX
hassl-894	209	22	conclude	conclude	VERB
hassl-894	209	23	that	that	SCONJ
hassl-894	209	24	the	the	DET
hassl-894	209	25	variables	variable	NOUN
hassl-894	209	26	’	'	PUNCT
hassl-894	209	27	series	series	NOUN
hassl-894	209	28	are	be	AUX
hassl-894	209	29	stationary	stationary	ADJ
hassl-894	209	30	.	.	PUNCT
hassl-894	210	1	the	the	DET
hassl-894	210	2	results	result	NOUN
hassl-894	210	3	illustrate	illustrate	VERB
hassl-894	210	4	that	that	SCONJ
hassl-894	210	5	all	all	DET
hassl-894	210	6	the	the	DET
hassl-894	210	7	variables	variable	NOUN
hassl-894	210	8	(	(	PUNCT
hassl-894	210	9	explanatory	explanatory	ADJ
hassl-894	210	10	,	,	PUNCT
hassl-894	210	11	regressor	regressor	NOUN
hassl-894	210	12	and	and	CCONJ
hassl-894	210	13	control	control	NOUN
hassl-894	210	14	variables	variable	NOUN
hassl-894	210	15	)	)	PUNCT
hassl-894	210	16	are	be	AUX
hassl-894	210	17	stationary	stationary	ADJ
hassl-894	210	18	at	at	ADP
hassl-894	210	19	both	both	DET
hassl-894	210	20	levels	level	NOUN
hassl-894	210	21	and	and	CCONJ
hassl-894	210	22	at	at	ADP
hassl-894	210	23	first	first	ADJ
hassl-894	210	24	difference	difference	NOUN
hassl-894	210	25	.	.	PUNCT
hassl-894	211	1	4.3	4.3	NUM
hassl-894	211	2	.	.	PUNCT
hassl-894	212	1	panel	panel	NOUN
hassl-894	212	2	regression	regression	NOUN
hassl-894	212	3	analysis	analysis	NOUN
hassl-894	212	4	model	model	NOUN
hassl-894	212	5	1	1	NUM
hassl-894	212	6	:	:	PUNCT
hassl-894	212	7	corporate	corporate	ADJ
hassl-894	212	8	social	social	ADJ
hassl-894	212	9	responsibility	responsibility	NOUN
hassl-894	212	10	correlates	correlate	VERB
hassl-894	212	11	with	with	ADP
hassl-894	212	12	the	the	DET
hassl-894	212	13	price	price	NOUN
hassl-894	212	14	-	-	PUNCT
hassl-894	212	15	cost	cost	NOUN
hassl-894	212	16	margin	margin	NOUN
hassl-894	212	17	of	of	ADP
hassl-894	212	18	oil	oil	NOUN
hassl-894	212	19	and	and	CCONJ
hassl-894	212	20	gas	gas	NOUN
hassl-894	212	21	companies	company	NOUN
hassl-894	212	22	in	in	ADP
hassl-894	212	23	nigeria	nigeria	PROPN
hassl-894	212	24	.	.	PUNCT
hassl-894	213	1	hausman	hausman	PROPN
hassl-894	213	2	test	test	NOUN
hassl-894	213	3	hypotheses	hypothesis	NOUN
hassl-894	213	4	:	:	PUNCT
hassl-894	213	5	ho	ho	ADJ
hassl-894	213	6	:	:	PUNCT
hassl-894	213	7	the	the	DET
hassl-894	213	8	random	random	ADJ
hassl-894	213	9	effects	effect	NOUN
hassl-894	213	10	model	model	NOUN
hassl-894	213	11	is	be	AUX
hassl-894	213	12	appropriate	appropriate	ADJ
hassl-894	213	13	.	.	PUNCT
hassl-894	214	1	h1	h1	PROPN
hassl-894	214	2	:	:	PUNCT
hassl-894	214	3	the	the	DET
hassl-894	214	4	fixed	fix	VERB
hassl-894	214	5	effects	effect	NOUN
hassl-894	214	6	model	model	NOUN
hassl-894	214	7	is	be	AUX
hassl-894	214	8	appropriate	appropriate	ADJ
hassl-894	214	9	.	.	PUNCT
hassl-894	215	1	if	if	SCONJ
hassl-894	215	2	the	the	DET
hassl-894	215	3	p	p	NOUN
hassl-894	215	4	-	-	PUNCT
hassl-894	215	5	value	value	NOUN
hassl-894	215	6	of	of	ADP
hassl-894	215	7	the	the	DET
hassl-894	215	8	test	test	NOUN
hassl-894	215	9	result	result	NOUN
hassl-894	215	10	as	as	SCONJ
hassl-894	215	11	presented	present	VERB
hassl-894	215	12	in	in	ADP
hassl-894	215	13	table	table	NOUN
hassl-894	215	14	6	6	NUM
hassl-894	215	15	is	be	AUX
hassl-894	215	16	less	less	ADJ
hassl-894	215	17	than	than	ADP
hassl-894	215	18	5	5	NUM
hassl-894	215	19	%	%	NOUN
hassl-894	215	20	,	,	PUNCT
hassl-894	215	21	the	the	DET
hassl-894	215	22	null	null	ADJ
hassl-894	215	23	hypothesis	hypothesis	NOUN
hassl-894	215	24	is	be	AUX
hassl-894	215	25	rejected	reject	VERB
hassl-894	215	26	;	;	PUNCT
hassl-894	215	27	otherwise	otherwise	ADV
hassl-894	215	28	,	,	PUNCT
hassl-894	215	29	the	the	DET
hassl-894	215	30	alternate	alternate	ADJ
hassl-894	215	31	hypothesis	hypothesis	NOUN
hassl-894	215	32	is	be	AUX
hassl-894	215	33	accepted	accept	VERB
hassl-894	215	34	.	.	PUNCT
hassl-894	216	1	the	the	DET
hassl-894	216	2	hausman	hausman	PROPN
hassl-894	216	3	test	test	NOUN
hassl-894	216	4	was	be	AUX
hassl-894	216	5	adopted	adopt	VERB
hassl-894	216	6	to	to	PART
hassl-894	216	7	ascertain	ascertain	VERB
hassl-894	216	8	the	the	DET
hassl-894	216	9	best	well	ADV
hassl-894	216	10	-	-	PUNCT
hassl-894	216	11	fitting	fit	VERB
hassl-894	216	12	model	model	NOUN
hassl-894	216	13	for	for	ADP
hassl-894	216	14	the	the	DET
hassl-894	216	15	test	test	NOUN
hassl-894	216	16	.	.	PUNCT
hassl-894	217	1	the	the	DET
hassl-894	217	2	cross	cross	ADJ
hassl-894	217	3	-	-	ADJ
hassl-894	217	4	section	section	ADJ
hassl-894	217	5	chi	chi	ADJ
hassl-894	217	6	-	-	PUNCT
hassl-894	217	7	square	square	NOUN
hassl-894	217	8	statistic	statistic	NOUN
hassl-894	217	9	with	with	ADP
hassl-894	217	10	five	five	NUM
hassl-894	217	11	degrees	degree	NOUN
hassl-894	217	12	of	of	ADP
hassl-894	217	13	freedom	freedom	NOUN
hassl-894	217	14	is	be	AUX
hassl-894	217	15	7.04	7.04	NUM
hassl-894	217	16	and	and	CCONJ
hassl-894	217	17	the	the	DET
hassl-894	217	18	p	p	NOUN
hassl-894	217	19	-	-	PUNCT
hassl-894	217	20	value	value	NOUN
hassl-894	217	21	is	be	AUX
hassl-894	217	22	0.318	0.318	NUM
hassl-894	217	23	,	,	PUNCT
hassl-894	217	24	as	as	SCONJ
hassl-894	217	25	presented	present	VERB
hassl-894	217	26	in	in	ADP
hassl-894	217	27	table	table	NOUN
hassl-894	217	28	6	6	NUM
hassl-894	217	29	.	.	PUNCT
hassl-894	218	1	the	the	DET
hassl-894	218	2	p	p	NOUN
hassl-894	218	3	-	-	PUNCT
hassl-894	218	4	value	value	NOUN
hassl-894	218	5	of	of	ADP
hassl-894	218	6	the	the	DET
hassl-894	218	7	hausman	hausman	ADJ
hassl-894	218	8	chi	chi	ADJ
hassl-894	218	9	-	-	PUNCT
hassl-894	218	10	square	square	ADJ
hassl-894	218	11	statistic	statistic	NOUN
hassl-894	218	12	is	be	AUX
hassl-894	218	13	greater	great	ADJ
hassl-894	218	14	than	than	ADP
hassl-894	218	15	5	5	NUM
hassl-894	218	16	%	%	NOUN
hassl-894	218	17	;	;	PUNCT
hassl-894	218	18	therefore	therefore	ADV
hassl-894	218	19	,	,	PUNCT
hassl-894	218	20	the	the	DET
hassl-894	218	21	null	null	ADJ
hassl-894	218	22	hypothesis	hypothesis	NOUN
hassl-894	218	23	is	be	AUX
hassl-894	218	24	accepted	accept	VERB
hassl-894	218	25	for	for	ADP
hassl-894	218	26	model	model	NOUN
hassl-894	218	27	one	one	NUM
hassl-894	218	28	.	.	PUNCT
hassl-894	219	1	in	in	ADP
hassl-894	219	2	conclusion	conclusion	NOUN
hassl-894	219	3	,	,	PUNCT
hassl-894	219	4	the	the	DET
hassl-894	219	5	random	random	ADJ
hassl-894	219	6	effects	effect	NOUN
hassl-894	219	7	model	model	NOUN
hassl-894	219	8	is	be	AUX
hassl-894	219	9	a	a	DET
hassl-894	219	10	better	well	ADJ
hassl-894	219	11	option	option	NOUN
hassl-894	219	12	than	than	ADP
hassl-894	219	13	the	the	DET
hassl-894	219	14	fixed	fix	VERB
hassl-894	219	15	effects	effect	NOUN
hassl-894	219	16	model	model	NOUN
hassl-894	219	17	.	.	PUNCT
hassl-894	220	1	table	table	NOUN
hassl-894	220	2	6	6	NUM
hassl-894	220	3	.	.	PUNCT
hassl-894	220	4	hausman	hausman	PROPN
hassl-894	220	5	test	test	NOUN
hassl-894	220	6	for	for	ADP
hassl-894	220	7	model	model	NOUN
hassl-894	220	8	one	one	NUM
hassl-894	220	9	.	.	PUNCT
hassl-894	221	1	model	model	NOUN
hassl-894	221	2	one	one	NUM
hassl-894	221	3	test	test	NOUN
hassl-894	221	4	summary	summary	NOUN
hassl-894	221	5	chi	chi	PROPN
hassl-894	221	6	-	-	PUNCT
hassl-894	221	7	sq	sq	PROPN
hassl-894	221	8	.	.	PROPN
hassl-894	221	9	statistic	statistic	ADJ
hassl-894	221	10	chi	chi	PROPN
hassl-894	221	11	-	-	PUNCT
hassl-894	221	12	sq	sq	PROPN
hassl-894	221	13	.	.	PUNCT
hassl-894	221	14	d.f	d.f	PROPN
hassl-894	221	15	.	.	PROPN
hassl-894	221	16	prob	prob	PROPN
hassl-894	221	17	.	.	PUNCT
hassl-894	222	1	cross	cross	ADJ
hassl-894	222	2	-	-	ADJ
hassl-894	222	3	section	section	ADJ
hassl-894	222	4	random	random	ADJ
hassl-894	222	5	7.037	7.037	NUM
hassl-894	222	6	6	6	NUM
hassl-894	222	7	0.318	0.318	NUM
hassl-894	222	8	humanities	humanity	NOUN
hassl-894	222	9	and	and	CCONJ
hassl-894	222	10	social	social	ADJ
hassl-894	222	11	sciences	science	NOUN
hassl-894	222	12	letters	letter	NOUN
hassl-894	222	13	,	,	PUNCT
hassl-894	222	14	2021	2021	NUM
hassl-894	222	15	,	,	PUNCT
hassl-894	222	16	9(2	9(2	NUM
hassl-894	222	17	):	):	PUNCT
hassl-894	222	18	220	220	NUM
hassl-894	222	19	-	-	SYM
hassl-894	222	20	236	236	NUM
hassl-894	222	21	231	231	NUM
hassl-894	222	22	©	©	PROPN
hassl-894	222	23	2021	2021	NUM
hassl-894	222	24	conscientia	conscientia	PROPN
hassl-894	222	25	beam	beam	PROPN
hassl-894	222	26	.	.	PUNCT
hassl-894	223	1	all	all	DET
hassl-894	223	2	rights	right	NOUN
hassl-894	223	3	reserved	reserve	VERB
hassl-894	223	4	.	.	PUNCT
hassl-894	224	1	table	table	NOUN
hassl-894	224	2	7	7	NUM
hassl-894	224	3	.	.	PUNCT
hassl-894	225	1	corporate	corporate	ADJ
hassl-894	225	2	social	social	ADJ
hassl-894	225	3	responsibility	responsibility	NOUN
hassl-894	225	4	and	and	CCONJ
hassl-894	225	5	price	price	NOUN
hassl-894	225	6	-	-	PUNCT
hassl-894	225	7	cost	cost	NOUN
hassl-894	225	8	margin	margin	NOUN
hassl-894	225	9	of	of	ADP
hassl-894	225	10	oil	oil	NOUN
hassl-894	225	11	and	and	CCONJ
hassl-894	225	12	gas	gas	NOUN
hassl-894	225	13	companies	company	NOUN
hassl-894	225	14	in	in	ADP
hassl-894	225	15	nigeria	nigeria	PROPN
hassl-894	225	16	.	.	PUNCT
hassl-894	226	1	variable	variable	ADJ
hassl-894	226	2	coefficient	coefficient	NOUN
hassl-894	226	3	std	std	PROPN
hassl-894	226	4	.	.	NOUN
hassl-894	226	5	error	error	NOUN
hassl-894	226	6	t	t	PROPN
hassl-894	226	7	-	-	PUNCT
hassl-894	226	8	statistics	statistic	NOUN
hassl-894	226	9	prob	prob	NOUN
hassl-894	226	10	.	.	PUNCT
hassl-894	227	1	c	c	PROPN
hassl-894	227	2	13.079	13.079	NUM
hassl-894	227	3	15.638	15.638	NUM
hassl-894	227	4	0.836	0.836	NUM
hassl-894	227	5	0.404	0.404	NUM
hassl-894	227	6	cspogc	cspogc	VERB
hassl-894	227	7	-0.573	-0.573	NOUN
hassl-894	227	8	1.164	1.164	NUM
hassl-894	227	9	-0.492	-0.492	NOUN
hassl-894	227	10	0.623	0.623	NUM
hassl-894	227	11	epogc	epogc	VERB
hassl-894	227	12	-0.818	-0.818	NUM
hassl-894	227	13	2.569	2.569	NUM
hassl-894	227	14	-0.707	-0.707	NUM
hassl-894	227	15	0.480	0.480	NUM
hassl-894	227	16	cgpogc	cgpogc	NOUN
hassl-894	227	17	-0.525	-0.525	PUNCT
hassl-894	227	18	3.482	3.482	NUM
hassl-894	227	19	-0.151	-0.151	SYM
hassl-894	227	20	0.880	0.880	NUM
hassl-894	227	21	firmsiz	firmsiz	NOUN
hassl-894	228	1	3.410	3.410	NUM
hassl-894	228	2	1.411	1.411	NUM
hassl-894	228	3	0.242	0.242	NUM
hassl-894	228	4	0.807	0.807	NUM
hassl-894	228	5	atan	atan	ADJ
hassl-894	228	6	-3.042	-3.042	NUM
hassl-894	228	7	0.667	0.667	NUM
hassl-894	228	8	-4.558	-4.558	NOUN
hassl-894	228	9	0.000	0.000	NUM
hassl-894	228	10	r2	r2	NOUN
hassl-894	228	11	36	36	NUM
hassl-894	228	12	%	%	NOUN
hassl-894	228	13	adjusted	adjusted	ADJ
hassl-894	228	14	r	r	NOUN
hassl-894	228	15	-	-	PUNCT
hassl-894	228	16	square	square	ADJ
hassl-894	228	17	0.28	0.28	NUM
hassl-894	228	18	fstat	fstat	NOUN
hassl-894	228	19	4.07	4.07	NUM
hassl-894	228	20	%	%	NOUN
hassl-894	228	21	p	p	NOUN
hassl-894	228	22	-	-	PUNCT
hassl-894	228	23	value	value	NOUN
hassl-894	228	24	0.000000	0.000000	NUM
hassl-894	229	1	d.w	d.w	NOUN
hassl-894	229	2	stat	stat	PROPN
hassl-894	229	3	10.577	10.577	NUM
hassl-894	229	4	as	as	SCONJ
hassl-894	229	5	seen	see	VERB
hassl-894	229	6	in	in	ADP
hassl-894	229	7	table	table	NOUN
hassl-894	229	8	7	7	NUM
hassl-894	229	9	,	,	PUNCT
hassl-894	229	10	the	the	DET
hassl-894	229	11	r2	r2	NOUN
hassl-894	229	12	of	of	ADP
hassl-894	229	13	36	36	NUM
hassl-894	229	14	%	%	NOUN
hassl-894	229	15	represents	represent	VERB
hassl-894	229	16	the	the	DET
hassl-894	229	17	goodness	goodness	NOUN
hassl-894	229	18	of	of	ADP
hassl-894	229	19	fit	fit	NOUN
hassl-894	229	20	of	of	ADP
hassl-894	229	21	the	the	DET
hassl-894	229	22	panel	panel	NOUN
hassl-894	229	23	regression	regression	NOUN
hassl-894	229	24	.	.	PUNCT
hassl-894	230	1	the	the	DET
hassl-894	230	2	exogenous	exogenous	ADJ
hassl-894	230	3	variables	variable	NOUN
hassl-894	230	4	are	be	AUX
hassl-894	230	5	jointly	jointly	ADV
hassl-894	230	6	responsible	responsible	ADJ
hassl-894	230	7	for	for	ADP
hassl-894	230	8	a	a	DET
hassl-894	230	9	36	36	NUM
hassl-894	230	10	%	%	NOUN
hassl-894	230	11	variation	variation	NOUN
hassl-894	230	12	in	in	ADP
hassl-894	230	13	the	the	DET
hassl-894	230	14	endogenous	endogenous	ADJ
hassl-894	230	15	variable	variable	NOUN
hassl-894	230	16	with	with	ADP
hassl-894	230	17	an	an	DET
hassl-894	230	18	unexplained	unexplained	ADJ
hassl-894	230	19	variation	variation	NOUN
hassl-894	230	20	of	of	ADP
hassl-894	230	21	64	64	NUM
hassl-894	230	22	%	%	NOUN
hassl-894	230	23	.	.	PUNCT
hassl-894	231	1	this	this	PRON
hassl-894	231	2	implies	imply	VERB
hassl-894	231	3	there	there	PRON
hassl-894	231	4	are	be	VERB
hassl-894	231	5	other	other	ADJ
hassl-894	231	6	variables	variable	NOUN
hassl-894	231	7	that	that	PRON
hassl-894	231	8	are	be	AUX
hassl-894	231	9	responsible	responsible	ADJ
hassl-894	231	10	for	for	ADP
hassl-894	231	11	the	the	DET
hassl-894	231	12	change	change	NOUN
hassl-894	231	13	in	in	ADP
hassl-894	231	14	the	the	DET
hassl-894	231	15	endogenous	endogenous	ADJ
hassl-894	231	16	variable	variable	NOUN
hassl-894	231	17	which	which	PRON
hassl-894	231	18	are	be	AUX
hassl-894	231	19	not	not	PART
hassl-894	231	20	accounted	account	VERB
hassl-894	231	21	for	for	ADP
hassl-894	231	22	.	.	PUNCT
hassl-894	232	1	the	the	DET
hassl-894	232	2	firm	firm	ADJ
hassl-894	232	3	performance	performance	NOUN
hassl-894	232	4	proxies	proxy	NOUN
hassl-894	232	5	by	by	ADP
hassl-894	232	6	price	price	NOUN
hassl-894	232	7	-	-	PUNCT
hassl-894	232	8	cost	cost	NOUN
hassl-894	232	9	margin	margin	NOUN
hassl-894	232	10	revealed	reveal	VERB
hassl-894	232	11	a	a	DET
hassl-894	232	12	negative	negative	ADJ
hassl-894	232	13	and	and	CCONJ
hassl-894	232	14	non	non	ADJ
hassl-894	232	15	-	-	ADJ
hassl-894	232	16	significant	significant	ADJ
hassl-894	232	17	relationship	relationship	NOUN
hassl-894	232	18	between	between	ADP
hassl-894	232	19	corporate	corporate	ADJ
hassl-894	232	20	social	social	ADJ
hassl-894	232	21	performance	performance	NOUN
hassl-894	232	22	,	,	PUNCT
hassl-894	232	23	environmental	environmental	ADJ
hassl-894	232	24	performance	performance	NOUN
hassl-894	232	25	,	,	PUNCT
hassl-894	232	26	and	and	CCONJ
hassl-894	232	27	corporate	corporate	ADJ
hassl-894	232	28	governance	governance	NOUN
hassl-894	232	29	performance	performance	NOUN
hassl-894	232	30	.	.	PUNCT
hassl-894	233	1	on	on	ADP
hassl-894	233	2	the	the	DET
hassl-894	233	3	whole	whole	NOUN
hassl-894	233	4	,	,	PUNCT
hassl-894	233	5	the	the	DET
hassl-894	233	6	result	result	NOUN
hassl-894	233	7	of	of	ADP
hassl-894	233	8	the	the	DET
hassl-894	233	9	panel	panel	NOUN
hassl-894	233	10	regression	regression	NOUN
hassl-894	233	11	is	be	AUX
hassl-894	233	12	significant	significant	ADJ
hassl-894	233	13	;	;	PUNCT
hassl-894	233	14	the	the	DET
hassl-894	233	15	f	f	NOUN
hassl-894	233	16	-	-	PUNCT
hassl-894	233	17	stat	stat	PROPN
hassl-894	233	18	is	be	AUX
hassl-894	233	19	4.07	4.07	NUM
hassl-894	233	20	and	and	CCONJ
hassl-894	233	21	is	be	AUX
hassl-894	233	22	associated	associate	VERB
hassl-894	233	23	with	with	ADP
hassl-894	233	24	a	a	DET
hassl-894	233	25	probability	probability	NOUN
hassl-894	233	26	value	value	NOUN
hassl-894	233	27	of	of	ADP
hassl-894	233	28	0.00000	0.00000	NUM
hassl-894	233	29	.	.	PUNCT
hassl-894	234	1	the	the	DET
hassl-894	234	2	durbin	durbin	ADJ
hassl-894	234	3	–	–	PUNCT
hassl-894	234	4	watson	watson	PROPN
hassl-894	234	5	statistic	statistic	NOUN
hassl-894	234	6	of	of	ADP
hassl-894	234	7	1.57	1.57	NUM
hassl-894	234	8	is	be	AUX
hassl-894	234	9	approximately	approximately	ADV
hassl-894	234	10	2	2	NUM
hassl-894	234	11	;	;	PUNCT
hassl-894	234	12	this	this	PRON
hassl-894	234	13	rules	rule	VERB
hassl-894	234	14	out	out	ADP
hassl-894	234	15	all	all	DET
hassl-894	234	16	suspicion	suspicion	NOUN
hassl-894	234	17	of	of	ADP
hassl-894	234	18	the	the	DET
hassl-894	234	19	probability	probability	NOUN
hassl-894	234	20	of	of	ADP
hassl-894	234	21	first	first	ADJ
hassl-894	234	22	-	-	PUNCT
hassl-894	234	23	order	order	NOUN
hassl-894	234	24	positive	positive	ADJ
hassl-894	234	25	autocorrelation	autocorrelation	NOUN
hassl-894	234	26	.	.	PUNCT
hassl-894	235	1	the	the	DET
hassl-894	235	2	figures	figure	NOUN
hassl-894	235	3	revealed	reveal	VERB
hassl-894	235	4	indicate	indicate	VERB
hassl-894	235	5	that	that	SCONJ
hassl-894	235	6	this	this	DET
hassl-894	235	7	result	result	NOUN
hassl-894	235	8	is	be	AUX
hassl-894	235	9	reliable	reliable	ADJ
hassl-894	235	10	for	for	ADP
hassl-894	235	11	a	a	DET
hassl-894	235	12	meaningful	meaningful	ADJ
hassl-894	235	13	analysis	analysis	NOUN
hassl-894	235	14	.	.	PUNCT
hassl-894	236	1	model	model	NOUN
hassl-894	236	2	2	2	NUM
hassl-894	236	3	:	:	PUNCT
hassl-894	236	4	corporate	corporate	ADJ
hassl-894	236	5	social	social	ADJ
hassl-894	236	6	responsibility	responsibility	NOUN
hassl-894	236	7	correlates	correlate	VERB
hassl-894	236	8	with	with	ADP
hassl-894	236	9	return	return	NOUN
hassl-894	236	10	on	on	ADP
hassl-894	236	11	assets	asset	NOUN
hassl-894	236	12	of	of	ADP
hassl-894	236	13	oil	oil	NOUN
hassl-894	236	14	and	and	CCONJ
hassl-894	236	15	gas	gas	NOUN
hassl-894	236	16	companies	company	NOUN
hassl-894	236	17	in	in	ADP
hassl-894	236	18	nigeria	nigeria	PROPN
hassl-894	236	19	.	.	PUNCT
hassl-894	237	1	the	the	DET
hassl-894	237	2	hausman	hausman	PROPN
hassl-894	237	3	test	test	NOUN
hassl-894	237	4	was	be	AUX
hassl-894	237	5	adopted	adopt	VERB
hassl-894	237	6	to	to	PART
hassl-894	237	7	determine	determine	VERB
hassl-894	237	8	the	the	DET
hassl-894	237	9	best	well	ADV
hassl-894	237	10	-	-	PUNCT
hassl-894	237	11	fitting	fit	VERB
hassl-894	237	12	model	model	NOUN
hassl-894	237	13	for	for	ADP
hassl-894	237	14	the	the	DET
hassl-894	237	15	test	test	NOUN
hassl-894	237	16	.	.	PUNCT
hassl-894	238	1	the	the	DET
hassl-894	238	2	cross	cross	ADJ
hassl-894	238	3	-	-	ADJ
hassl-894	238	4	section	section	ADJ
hassl-894	238	5	chi	chi	ADJ
hassl-894	238	6	-	-	PUNCT
hassl-894	238	7	square	square	NOUN
hassl-894	238	8	statistic	statistic	NOUN
hassl-894	238	9	with	with	ADP
hassl-894	238	10	five	five	NUM
hassl-894	238	11	degrees	degree	NOUN
hassl-894	238	12	of	of	ADP
hassl-894	238	13	freedom	freedom	NOUN
hassl-894	238	14	is	be	AUX
hassl-894	238	15	1.596	1.596	NUM
hassl-894	238	16	and	and	CCONJ
hassl-894	238	17	the	the	DET
hassl-894	238	18	p	p	NOUN
hassl-894	238	19	-	-	PUNCT
hassl-894	238	20	value	value	NOUN
hassl-894	238	21	is	be	AUX
hassl-894	238	22	0.953	0.953	NUM
hassl-894	238	23	,	,	PUNCT
hassl-894	238	24	as	as	SCONJ
hassl-894	238	25	presented	present	VERB
hassl-894	238	26	in	in	ADP
hassl-894	238	27	table	table	NOUN
hassl-894	238	28	8	8	NUM
hassl-894	238	29	.	.	PUNCT
hassl-894	239	1	the	the	DET
hassl-894	239	2	p	p	NOUN
hassl-894	239	3	-	-	PUNCT
hassl-894	239	4	value	value	NOUN
hassl-894	239	5	of	of	ADP
hassl-894	239	6	the	the	DET
hassl-894	239	7	hausman	hausman	ADJ
hassl-894	239	8	chi	chi	ADJ
hassl-894	239	9	-	-	PUNCT
hassl-894	239	10	square	square	ADJ
hassl-894	239	11	statistic	statistic	NOUN
hassl-894	239	12	is	be	AUX
hassl-894	239	13	greater	great	ADJ
hassl-894	239	14	than	than	ADP
hassl-894	239	15	5	5	NUM
hassl-894	239	16	%	%	NOUN
hassl-894	239	17	;	;	PUNCT
hassl-894	239	18	therefore	therefore	ADV
hassl-894	239	19	,	,	PUNCT
hassl-894	239	20	the	the	DET
hassl-894	239	21	null	null	ADJ
hassl-894	239	22	hypothesis	hypothesis	NOUN
hassl-894	239	23	is	be	AUX
hassl-894	239	24	accepted	accept	VERB
hassl-894	239	25	for	for	ADP
hassl-894	239	26	model	model	NOUN
hassl-894	239	27	two	two	NUM
hassl-894	239	28	.	.	PUNCT
hassl-894	240	1	in	in	ADP
hassl-894	240	2	conclusion	conclusion	NOUN
hassl-894	240	3	,	,	PUNCT
hassl-894	240	4	the	the	DET
hassl-894	240	5	random	random	ADJ
hassl-894	240	6	effects	effect	NOUN
hassl-894	240	7	model	model	NOUN
hassl-894	240	8	is	be	AUX
hassl-894	240	9	a	a	DET
hassl-894	240	10	better	well	ADJ
hassl-894	240	11	option	option	NOUN
hassl-894	240	12	than	than	ADP
hassl-894	240	13	the	the	DET
hassl-894	240	14	fixed	fix	VERB
hassl-894	240	15	effects	effect	NOUN
hassl-894	240	16	model	model	NOUN
hassl-894	240	17	.	.	PUNCT
hassl-894	241	1	table	table	NOUN
hassl-894	241	2	8	8	NUM
hassl-894	241	3	.	.	PUNCT
hassl-894	241	4	hausman	hausman	PROPN
hassl-894	241	5	test	test	NOUN
hassl-894	241	6	for	for	ADP
hassl-894	241	7	model	model	NOUN
hassl-894	241	8	two	two	NUM
hassl-894	241	9	.	.	PUNCT
hassl-894	242	1	model	model	PROPN
hassl-894	242	2	two	two	NUM
hassl-894	242	3	test	test	NOUN
hassl-894	242	4	summary	summary	NOUN
hassl-894	242	5	chi	chi	PROPN
hassl-894	242	6	-	-	PUNCT
hassl-894	242	7	sq	sq	PROPN
hassl-894	242	8	.	.	PROPN
hassl-894	242	9	statistic	statistic	ADJ
hassl-894	242	10	chi	chi	PROPN
hassl-894	242	11	-	-	PUNCT
hassl-894	242	12	sq	sq	PROPN
hassl-894	242	13	.	.	PUNCT
hassl-894	242	14	d.f	d.f	PROPN
hassl-894	242	15	.	.	PROPN
hassl-894	242	16	prob	prob	PROPN
hassl-894	242	17	.	.	PUNCT
hassl-894	243	1	cross	cross	ADJ
hassl-894	243	2	-	-	ADJ
hassl-894	243	3	section	section	ADJ
hassl-894	243	4	random	random	ADJ
hassl-894	243	5	1.596	1.596	NUM
hassl-894	243	6	6	6	NUM
hassl-894	243	7	0.953	0.953	NUM
hassl-894	243	8	table	table	NOUN
hassl-894	243	9	9	9	NUM
hassl-894	243	10	.	.	PUNCT
hassl-894	244	1	corporate	corporate	ADJ
hassl-894	244	2	social	social	ADJ
hassl-894	244	3	responsibility	responsibility	NOUN
hassl-894	244	4	and	and	CCONJ
hassl-894	244	5	return	return	VERB
hassl-894	244	6	on	on	ADP
hassl-894	244	7	asset	asset	NOUN
hassl-894	244	8	of	of	ADP
hassl-894	244	9	oil	oil	NOUN
hassl-894	244	10	and	and	CCONJ
hassl-894	244	11	gas	gas	NOUN
hassl-894	244	12	companies	company	NOUN
hassl-894	244	13	in	in	ADP
hassl-894	244	14	nigeria	nigeria	PROPN
hassl-894	244	15	.	.	PUNCT
hassl-894	245	1	variable	variable	ADJ
hassl-894	245	2	coefficient	coefficient	NOUN
hassl-894	245	3	std	std	PROPN
hassl-894	245	4	.	.	NOUN
hassl-894	245	5	error	error	NOUN
hassl-894	245	6	t	t	NOUN
hassl-894	245	7	-	-	PUNCT
hassl-894	245	8	statistic	statistic	NOUN
hassl-894	245	9	prob	prob	NOUN
hassl-894	245	10	.	.	PUNCT
hassl-894	246	1	c	c	PROPN
hassl-894	246	2	695.306	695.306	NUM
hassl-894	246	3	567.968	567.968	NUM
hassl-894	246	4	1.224	1.224	NUM
hassl-894	246	5	0.222	0.222	NUM
hassl-894	246	6	cspogc	cspogc	NOUN
hassl-894	246	7	32.958	32.958	NUM
hassl-894	246	8	27.535	27.535	NUM
hassl-894	246	9	1.1969	1.1969	NUM
hassl-894	246	10	0.023	0.023	NUM
hassl-894	246	11	epogc	epogc	NOUN
hassl-894	246	12	-91.345	-91.345	PUNCT
hassl-894	246	13	90.323	90.323	NUM
hassl-894	246	14	-1.011	-1.011	NUM
hassl-894	246	15	0.313	0.313	NUM
hassl-894	246	16	cgpogc	cgpogc	NOUN
hassl-894	246	17	-47.073	-47.073	NOUN
hassl-894	246	18	124.704	124.704	NUM
hassl-894	246	19	-0.377	-0.377	SYM
hassl-894	246	20	0.706	0.706	NUM
hassl-894	246	21	firmsiz	firmsiz	PROPN
hassl-894	246	22	-14.203	-14.203	NUM
hassl-894	246	23	11.586	11.586	NUM
hassl-894	246	24	-1.226	-1.226	SYM
hassl-894	246	25	0.222	0.222	NUM
hassl-894	246	26	atan	atan	ADJ
hassl-894	246	27	-8.098	-8.098	PROPN
hassl-894	246	28	22.714	22.714	NUM
hassl-894	246	29	-0.357	-0.357	NUM
hassl-894	246	30	0.722	0.722	NUM
hassl-894	246	31	r2	r2	NOUN
hassl-894	246	32	18	18	NUM
hassl-894	246	33	%	%	NOUN
hassl-894	246	34	adjusted	adjusted	ADJ
hassl-894	246	35	r	r	NOUN
hassl-894	246	36	-	-	PUNCT
hassl-894	246	37	squared	square	VERB
hassl-894	246	38	-0.02	-0.02	NOUN
hassl-894	246	39	f	f	NOUN
hassl-894	246	40	-	-	PUNCT
hassl-894	246	41	stat	stat	NOUN
hassl-894	246	42	0.6	0.6	NUM
hassl-894	246	43	%	%	NOUN
hassl-894	246	44	p	p	NOUN
hassl-894	246	45	-	-	PUNCT
hassl-894	246	46	value	value	NOUN
hassl-894	246	47	0.705699	0.705699	NUM
hassl-894	246	48	durbin	durbin	ADJ
hassl-894	246	49	–	–	PUNCT
hassl-894	246	50	watson	watson	NOUN
hassl-894	246	51	stat	stat	NOUN
hassl-894	246	52	.	.	PUNCT
hassl-894	247	1	2.429	2.429	NUM
hassl-894	247	2	from	from	ADP
hassl-894	247	3	table	table	NOUN
hassl-894	247	4	9	9	NUM
hassl-894	247	5	above	above	ADV
hassl-894	247	6	,	,	PUNCT
hassl-894	247	7	the	the	DET
hassl-894	247	8	r2	r2	PROPN
hassl-894	247	9	value	value	NOUN
hassl-894	247	10	of	of	ADP
hassl-894	247	11	18	18	NUM
hassl-894	247	12	%	%	NOUN
hassl-894	247	13	represents	represent	VERB
hassl-894	247	14	the	the	DET
hassl-894	247	15	goodness	goodness	NOUN
hassl-894	247	16	of	of	ADP
hassl-894	247	17	fit	fit	NOUN
hassl-894	247	18	of	of	ADP
hassl-894	247	19	the	the	DET
hassl-894	247	20	panel	panel	NOUN
hassl-894	247	21	regression	regression	NOUN
hassl-894	247	22	.	.	PUNCT
hassl-894	248	1	the	the	DET
hassl-894	248	2	exogenous	exogenous	ADJ
hassl-894	248	3	variables	variable	NOUN
hassl-894	248	4	are	be	AUX
hassl-894	248	5	jointly	jointly	ADV
hassl-894	248	6	responsible	responsible	ADJ
hassl-894	248	7	for	for	ADP
hassl-894	248	8	an	an	DET
hassl-894	248	9	18	18	NUM
hassl-894	248	10	%	%	NOUN
hassl-894	248	11	variation	variation	NOUN
hassl-894	248	12	in	in	ADP
hassl-894	248	13	the	the	DET
hassl-894	248	14	endogenous	endogenous	ADJ
hassl-894	248	15	variable	variable	NOUN
hassl-894	248	16	with	with	ADP
hassl-894	248	17	an	an	DET
hassl-894	248	18	unexplained	unexplained	ADJ
hassl-894	248	19	variation	variation	NOUN
hassl-894	248	20	of	of	ADP
hassl-894	248	21	82	82	NUM
hassl-894	248	22	%	%	NOUN
hassl-894	248	23	.	.	PUNCT
hassl-894	249	1	this	this	PRON
hassl-894	249	2	implies	imply	VERB
hassl-894	249	3	there	there	PRON
hassl-894	249	4	are	be	VERB
hassl-894	249	5	other	other	ADJ
hassl-894	249	6	variables	variable	NOUN
hassl-894	249	7	that	that	PRON
hassl-894	249	8	are	be	AUX
hassl-894	249	9	responsible	responsible	ADJ
hassl-894	249	10	for	for	ADP
hassl-894	249	11	the	the	DET
hassl-894	249	12	change	change	NOUN
hassl-894	249	13	in	in	ADP
hassl-894	249	14	the	the	DET
hassl-894	249	15	endogenous	endogenous	ADJ
hassl-894	249	16	variable	variable	NOUN
hassl-894	249	17	which	which	PRON
hassl-894	249	18	are	be	AUX
hassl-894	249	19	humanities	humanity	NOUN
hassl-894	249	20	and	and	CCONJ
hassl-894	249	21	social	social	ADJ
hassl-894	249	22	sciences	science	NOUN
hassl-894	249	23	letters	letter	NOUN
hassl-894	249	24	,	,	PUNCT
hassl-894	249	25	2021	2021	NUM
hassl-894	249	26	,	,	PUNCT
hassl-894	249	27	9(2	9(2	NUM
hassl-894	249	28	):	):	PUNCT
hassl-894	249	29	220	220	NUM
hassl-894	249	30	-	-	SYM
hassl-894	249	31	236	236	NUM
hassl-894	249	32	232	232	NUM
hassl-894	249	33	©	©	PROPN
hassl-894	249	34	2021	2021	NUM
hassl-894	249	35	conscientia	conscientia	PROPN
hassl-894	249	36	beam	beam	PROPN
hassl-894	249	37	.	.	PUNCT
hassl-894	250	1	all	all	DET
hassl-894	250	2	rights	right	NOUN
hassl-894	250	3	reserved	reserve	VERB
hassl-894	250	4	.	.	PUNCT
hassl-894	251	1	not	not	PART
hassl-894	251	2	accounted	account	VERB
hassl-894	251	3	for	for	ADP
hassl-894	251	4	.	.	PUNCT
hassl-894	252	1	the	the	DET
hassl-894	252	2	firm	firm	ADJ
hassl-894	252	3	performance	performance	NOUN
hassl-894	252	4	proxies	proxy	NOUN
hassl-894	252	5	by	by	ADP
hassl-894	252	6	return	return	NOUN
hassl-894	252	7	on	on	ADP
hassl-894	252	8	assets	asset	NOUN
hassl-894	252	9	revealed	reveal	VERB
hassl-894	252	10	a	a	DET
hassl-894	252	11	positive	positive	ADJ
hassl-894	252	12	and	and	CCONJ
hassl-894	252	13	significant	significant	ADJ
hassl-894	252	14	relationship	relationship	NOUN
hassl-894	252	15	with	with	ADP
hassl-894	252	16	corporate	corporate	ADJ
hassl-894	252	17	social	social	ADJ
hassl-894	252	18	performance	performance	NOUN
hassl-894	252	19	.	.	PUNCT
hassl-894	253	1	return	return	NOUN
hassl-894	253	2	on	on	ADP
hassl-894	253	3	assets	asset	NOUN
hassl-894	253	4	indicates	indicate	VERB
hassl-894	253	5	a	a	DET
hassl-894	253	6	negative	negative	ADJ
hassl-894	253	7	and	and	CCONJ
hassl-894	253	8	non	non	ADJ
hassl-894	253	9	-	-	ADJ
hassl-894	253	10	significant	significant	ADJ
hassl-894	253	11	relationship	relationship	NOUN
hassl-894	253	12	with	with	ADP
hassl-894	253	13	environmental	environmental	ADJ
hassl-894	253	14	performance	performance	NOUN
hassl-894	253	15	and	and	CCONJ
hassl-894	253	16	corporate	corporate	ADJ
hassl-894	253	17	governance	governance	NOUN
hassl-894	253	18	performance	performance	NOUN
hassl-894	253	19	.	.	PUNCT
hassl-894	254	1	the	the	DET
hassl-894	254	2	overall	overall	ADJ
hassl-894	254	3	panel	panel	NOUN
hassl-894	254	4	regression	regression	NOUN
hassl-894	254	5	result	result	NOUN
hassl-894	254	6	of	of	ADP
hassl-894	254	7	the	the	DET
hassl-894	254	8	panel	panel	NOUN
hassl-894	254	9	regression	regression	NOUN
hassl-894	254	10	is	be	AUX
hassl-894	254	11	not	not	PART
hassl-894	254	12	significant	significant	ADJ
hassl-894	254	13	;	;	PUNCT
hassl-894	254	14	the	the	DET
hassl-894	254	15	f	f	X
hassl-894	254	16	-	-	PUNCT
hassl-894	254	17	stat	stat	PROPN
hassl-894	254	18	is	be	AUX
hassl-894	254	19	0.6	0.6	NUM
hassl-894	254	20	and	and	CCONJ
hassl-894	254	21	is	be	AUX
hassl-894	254	22	associated	associate	VERB
hassl-894	254	23	with	with	ADP
hassl-894	254	24	a	a	DET
hassl-894	254	25	probability	probability	NOUN
hassl-894	254	26	value	value	NOUN
hassl-894	254	27	of	of	ADP
hassl-894	254	28	0.705699	0.705699	NUM
hassl-894	254	29	.	.	PUNCT
hassl-894	255	1	the	the	DET
hassl-894	255	2	durbin	durbin	PROPN
hassl-894	255	3	–	–	PUNCT
hassl-894	255	4	watson	watson	NOUN
hassl-894	255	5	statistic	statistic	NOUN
hassl-894	255	6	of	of	ADP
hassl-894	255	7	2.429	2.429	NUM
hassl-894	255	8	rules	rule	NOUN
hassl-894	255	9	any	any	DET
hassl-894	255	10	suspicion	suspicion	NOUN
hassl-894	255	11	of	of	ADP
hassl-894	255	12	the	the	DET
hassl-894	255	13	possibility	possibility	NOUN
hassl-894	255	14	of	of	ADP
hassl-894	255	15	first	first	ADJ
hassl-894	255	16	-	-	PUNCT
hassl-894	255	17	order	order	NOUN
hassl-894	255	18	positive	positive	ADJ
hassl-894	255	19	autocorrelation	autocorrelation	NOUN
hassl-894	255	20	.	.	PUNCT
hassl-894	256	1	model	model	NOUN
hassl-894	256	2	3	3	NUM
hassl-894	256	3	:	:	PUNCT
hassl-894	256	4	corporate	corporate	ADJ
hassl-894	256	5	social	social	ADJ
hassl-894	256	6	responsibility	responsibility	NOUN
hassl-894	256	7	correlates	correlate	VERB
hassl-894	256	8	with	with	ADP
hassl-894	256	9	earnings	earning	NOUN
hassl-894	256	10	per	per	ADP
hassl-894	256	11	share	share	NOUN
hassl-894	256	12	of	of	ADP
hassl-894	256	13	oil	oil	NOUN
hassl-894	256	14	and	and	CCONJ
hassl-894	256	15	gas	gas	NOUN
hassl-894	256	16	companies	company	NOUN
hassl-894	256	17	in	in	ADP
hassl-894	256	18	nigeria	nigeria	PROPN
hassl-894	256	19	.	.	PUNCT
hassl-894	257	1	the	the	DET
hassl-894	257	2	hausman	hausman	PROPN
hassl-894	257	3	test	test	NOUN
hassl-894	257	4	was	be	AUX
hassl-894	257	5	adopted	adopt	VERB
hassl-894	257	6	to	to	PART
hassl-894	257	7	determine	determine	VERB
hassl-894	257	8	the	the	DET
hassl-894	257	9	best	well	ADV
hassl-894	257	10	-	-	PUNCT
hassl-894	257	11	fitting	fit	VERB
hassl-894	257	12	model	model	NOUN
hassl-894	257	13	for	for	ADP
hassl-894	257	14	the	the	DET
hassl-894	257	15	test	test	NOUN
hassl-894	257	16	.	.	PUNCT
hassl-894	258	1	the	the	DET
hassl-894	258	2	cross	cross	ADJ
hassl-894	258	3	-	-	ADJ
hassl-894	258	4	section	section	ADJ
hassl-894	258	5	chi	chi	ADJ
hassl-894	258	6	-	-	PUNCT
hassl-894	258	7	square	square	NOUN
hassl-894	258	8	statistic	statistic	NOUN
hassl-894	258	9	with	with	ADP
hassl-894	258	10	five	five	NUM
hassl-894	258	11	degrees	degree	NOUN
hassl-894	258	12	of	of	ADP
hassl-894	258	13	freedom	freedom	NOUN
hassl-894	258	14	is	be	AUX
hassl-894	258	15	13.043	13.043	NUM
hassl-894	258	16	and	and	CCONJ
hassl-894	258	17	the	the	DET
hassl-894	258	18	p	p	NOUN
hassl-894	258	19	-	-	PUNCT
hassl-894	258	20	value	value	NOUN
hassl-894	258	21	is	be	AUX
hassl-894	258	22	0.043	0.043	NUM
hassl-894	258	23	,	,	PUNCT
hassl-894	258	24	as	as	SCONJ
hassl-894	258	25	presented	present	VERB
hassl-894	258	26	in	in	ADP
hassl-894	258	27	table	table	NOUN
hassl-894	258	28	10	10	NUM
hassl-894	258	29	below	below	ADV
hassl-894	258	30	.	.	PUNCT
hassl-894	259	1	the	the	DET
hassl-894	259	2	p	p	NOUN
hassl-894	259	3	-	-	PUNCT
hassl-894	259	4	value	value	NOUN
hassl-894	259	5	of	of	ADP
hassl-894	259	6	the	the	DET
hassl-894	259	7	hausman	hausman	ADJ
hassl-894	259	8	chi	chi	ADJ
hassl-894	259	9	-	-	PUNCT
hassl-894	259	10	square	square	ADJ
hassl-894	259	11	statistic	statistic	NOUN
hassl-894	259	12	is	be	AUX
hassl-894	259	13	less	less	ADJ
hassl-894	259	14	than	than	ADP
hassl-894	259	15	5	5	NUM
hassl-894	259	16	%	%	NOUN
hassl-894	259	17	;	;	PUNCT
hassl-894	259	18	therefore	therefore	ADV
hassl-894	259	19	,	,	PUNCT
hassl-894	259	20	the	the	DET
hassl-894	259	21	null	null	ADJ
hassl-894	259	22	hypothesis	hypothesis	NOUN
hassl-894	259	23	is	be	AUX
hassl-894	259	24	rejected	reject	VERB
hassl-894	259	25	for	for	ADP
hassl-894	259	26	model	model	NOUN
hassl-894	259	27	three	three	NUM
hassl-894	259	28	.	.	PUNCT
hassl-894	260	1	in	in	ADP
hassl-894	260	2	conclusion	conclusion	NOUN
hassl-894	260	3	,	,	PUNCT
hassl-894	260	4	the	the	DET
hassl-894	260	5	fixed	fix	VERB
hassl-894	260	6	effects	effect	NOUN
hassl-894	260	7	model	model	NOUN
hassl-894	260	8	is	be	AUX
hassl-894	260	9	a	a	DET
hassl-894	260	10	better	well	ADJ
hassl-894	260	11	option	option	NOUN
hassl-894	260	12	than	than	ADP
hassl-894	260	13	the	the	DET
hassl-894	260	14	random	random	ADJ
hassl-894	260	15	effects	effect	NOUN
hassl-894	260	16	model	model	NOUN
hassl-894	260	17	.	.	PUNCT
hassl-894	261	1	table	table	NOUN
hassl-894	261	2	10	10	NUM
hassl-894	261	3	.	.	PUNCT
hassl-894	262	1	hausman	hausman	PROPN
hassl-894	262	2	test	test	NOUN
hassl-894	262	3	for	for	ADP
hassl-894	262	4	model	model	NOUN
hassl-894	262	5	three	three	NUM
hassl-894	262	6	.	.	PUNCT
hassl-894	263	1	model	model	NOUN
hassl-894	263	2	three	three	NUM
hassl-894	263	3	test	test	NOUN
hassl-894	263	4	summary	summary	NOUN
hassl-894	263	5	chi	chi	PROPN
hassl-894	263	6	-	-	PUNCT
hassl-894	263	7	sq	sq	PROPN
hassl-894	263	8	.	.	PROPN
hassl-894	263	9	statistic	statistic	ADJ
hassl-894	263	10	chi	chi	PROPN
hassl-894	263	11	-	-	PUNCT
hassl-894	263	12	sq	sq	PROPN
hassl-894	263	13	.	.	PUNCT
hassl-894	263	14	d.f	d.f	PROPN
hassl-894	263	15	.	.	PROPN
hassl-894	263	16	prob	prob	PROPN
hassl-894	263	17	.	.	PUNCT
hassl-894	264	1	cross	cross	ADJ
hassl-894	264	2	-	-	ADJ
hassl-894	264	3	section	section	ADJ
hassl-894	264	4	random	random	ADJ
hassl-894	264	5	13.043	13.043	NUM
hassl-894	264	6	6	6	NUM
hassl-894	264	7	0.043	0.043	NUM
hassl-894	264	8	table	table	NOUN
hassl-894	264	9	11	11	NUM
hassl-894	264	10	.	.	PUNCT
hassl-894	265	1	corporate	corporate	ADJ
hassl-894	265	2	social	social	ADJ
hassl-894	265	3	responsibility	responsibility	NOUN
hassl-894	265	4	and	and	CCONJ
hassl-894	265	5	earnings	earning	NOUN
hassl-894	265	6	per	per	ADP
hassl-894	265	7	share	share	NOUN
hassl-894	265	8	of	of	ADP
hassl-894	265	9	oil	oil	NOUN
hassl-894	265	10	and	and	CCONJ
hassl-894	265	11	gas	gas	NOUN
hassl-894	265	12	companies	company	NOUN
hassl-894	265	13	in	in	ADP
hassl-894	265	14	nigeria	nigeria	PROPN
hassl-894	265	15	.	.	PUNCT
hassl-894	266	1	variable	variable	ADJ
hassl-894	266	2	coefficient	coefficient	NOUN
hassl-894	266	3	std	std	PROPN
hassl-894	266	4	.	.	NOUN
hassl-894	266	5	error	error	NOUN
hassl-894	266	6	t	t	NOUN
hassl-894	266	7	-	-	PUNCT
hassl-894	266	8	statistic	statistic	NOUN
hassl-894	266	9	prob	prob	NOUN
hassl-894	266	10	.	.	PUNCT
hassl-894	267	1	c	c	PROPN
hassl-894	267	2	11.513	11.513	NUM
hassl-894	267	3	70.002	70.002	NUM
hassl-894	267	4	0.164	0.164	NUM
hassl-894	267	5	0.869	0.869	NUM
hassl-894	267	6	cspogc	cspogc	NOUN
hassl-894	267	7	8.132	8.132	NUM
hassl-894	267	8	11.504	11.504	NUM
hassl-894	267	9	0.707	0.707	NUM
hassl-894	267	10	0.481	0.481	NUM
hassl-894	267	11	epogc	epogc	VERB
hassl-894	267	12	19.363	19.363	NUM
hassl-894	267	13	7.787	7.787	NUM
hassl-894	267	14	2.487	2.487	NUM
hassl-894	267	15	0.314	0.314	NUM
hassl-894	267	16	cgpogc	cgpogc	NOUN
hassl-894	267	17	0.977	0.977	NUM
hassl-894	267	18	10.575	10.575	NUM
hassl-894	267	19	0.092	0.092	NUM
hassl-894	267	20	0.927	0.927	NUM
hassl-894	267	21	firmsiz	firmsiz	NOUN
hassl-894	267	22	-6.510	-6.510	VERB
hassl-894	267	23	2.346	2.346	NUM
hassl-894	267	24	-2.775	-2.775	NUM
hassl-894	267	25	0.006	0.006	NUM
hassl-894	267	26	atan	atan	ADJ
hassl-894	267	27	1.627	1.627	NUM
hassl-894	267	28	1.436	1.436	NUM
hassl-894	267	29	1.134	1.134	NUM
hassl-894	267	30	0.259	0.259	NUM
hassl-894	267	31	r2	r2	NOUN
hassl-894	267	32	38	38	NUM
hassl-894	267	33	%	%	NOUN
hassl-894	267	34	adjusted	adjusted	ADJ
hassl-894	267	35	r	r	NOUN
hassl-894	267	36	-	-	PUNCT
hassl-894	267	37	squared	square	VERB
hassl-894	267	38	0.29	0.29	NUM
hassl-894	267	39	f	f	X
hassl-894	267	40	-	-	PUNCT
hassl-894	267	41	stat	stat	NOUN
hassl-894	267	42	4.3	4.3	NUM
hassl-894	267	43	%	%	NOUN
hassl-894	267	44	p	p	NOUN
hassl-894	267	45	-	-	PUNCT
hassl-894	267	46	value	value	NOUN
hassl-894	267	47	0.000000	0.000000	NUM
hassl-894	267	48	durbin	durbin	ADJ
hassl-894	267	49	–	–	PUNCT
hassl-894	267	50	watson	watson	NOUN
hassl-894	267	51	stat	stat	PROPN
hassl-894	267	52	1.62	1.62	NUM
hassl-894	267	53	from	from	ADP
hassl-894	267	54	table	table	NOUN
hassl-894	267	55	11	11	NUM
hassl-894	267	56	above	above	ADV
hassl-894	267	57	,	,	PUNCT
hassl-894	267	58	the	the	DET
hassl-894	267	59	r2	r2	NOUN
hassl-894	267	60	of	of	ADP
hassl-894	267	61	38	38	NUM
hassl-894	267	62	%	%	NOUN
hassl-894	267	63	represents	represent	VERB
hassl-894	267	64	the	the	DET
hassl-894	267	65	goodness	goodness	NOUN
hassl-894	267	66	of	of	ADP
hassl-894	267	67	fit	fit	NOUN
hassl-894	267	68	of	of	ADP
hassl-894	267	69	the	the	DET
hassl-894	267	70	panel	panel	NOUN
hassl-894	267	71	regression	regression	NOUN
hassl-894	267	72	.	.	PUNCT
hassl-894	268	1	the	the	DET
hassl-894	268	2	exogenous	exogenous	ADJ
hassl-894	268	3	variables	variable	NOUN
hassl-894	268	4	are	be	AUX
hassl-894	268	5	jointly	jointly	ADV
hassl-894	268	6	responsible	responsible	ADJ
hassl-894	268	7	for	for	ADP
hassl-894	268	8	a	a	DET
hassl-894	268	9	38	38	NUM
hassl-894	268	10	%	%	NOUN
hassl-894	268	11	variation	variation	NOUN
hassl-894	268	12	in	in	ADP
hassl-894	268	13	the	the	DET
hassl-894	268	14	endogenous	endogenous	ADJ
hassl-894	268	15	variable	variable	NOUN
hassl-894	268	16	with	with	ADP
hassl-894	268	17	an	an	DET
hassl-894	268	18	unexplained	unexplained	ADJ
hassl-894	268	19	variation	variation	NOUN
hassl-894	268	20	of	of	ADP
hassl-894	268	21	62	62	NUM
hassl-894	268	22	%	%	NOUN
hassl-894	268	23	.	.	PUNCT
hassl-894	269	1	this	this	PRON
hassl-894	269	2	implies	imply	VERB
hassl-894	269	3	there	there	PRON
hassl-894	269	4	are	be	VERB
hassl-894	269	5	other	other	ADJ
hassl-894	269	6	variables	variable	NOUN
hassl-894	269	7	that	that	PRON
hassl-894	269	8	are	be	AUX
hassl-894	269	9	responsible	responsible	ADJ
hassl-894	269	10	for	for	ADP
hassl-894	269	11	the	the	DET
hassl-894	269	12	change	change	NOUN
hassl-894	269	13	in	in	ADP
hassl-894	269	14	the	the	DET
hassl-894	269	15	endogenous	endogenous	ADJ
hassl-894	269	16	variable	variable	NOUN
hassl-894	269	17	which	which	PRON
hassl-894	269	18	are	be	AUX
hassl-894	269	19	not	not	PART
hassl-894	269	20	accounted	account	VERB
hassl-894	269	21	for	for	ADP
hassl-894	269	22	.	.	PUNCT
hassl-894	270	1	the	the	DET
hassl-894	270	2	firm	firm	ADJ
hassl-894	270	3	performance	performance	NOUN
hassl-894	270	4	proxies	proxy	NOUN
hassl-894	270	5	by	by	ADP
hassl-894	270	6	earnings	earning	NOUN
hassl-894	270	7	per	per	ADP
hassl-894	270	8	share	share	NOUN
hassl-894	270	9	revealed	reveal	VERB
hassl-894	270	10	a	a	DET
hassl-894	270	11	positive	positive	ADJ
hassl-894	270	12	and	and	CCONJ
hassl-894	270	13	non	non	ADJ
hassl-894	270	14	-	-	ADJ
hassl-894	270	15	significant	significant	ADJ
hassl-894	270	16	relationship	relationship	NOUN
hassl-894	270	17	between	between	ADP
hassl-894	270	18	corporate	corporate	ADJ
hassl-894	270	19	social	social	ADJ
hassl-894	270	20	performance	performance	NOUN
hassl-894	270	21	,	,	PUNCT
hassl-894	270	22	environmental	environmental	ADJ
hassl-894	270	23	performance	performance	NOUN
hassl-894	270	24	,	,	PUNCT
hassl-894	270	25	and	and	CCONJ
hassl-894	270	26	corporate	corporate	ADJ
hassl-894	270	27	governance	governance	NOUN
hassl-894	270	28	performance	performance	NOUN
hassl-894	270	29	.	.	PUNCT
hassl-894	271	1	this	this	PRON
hassl-894	271	2	implies	imply	VERB
hassl-894	271	3	that	that	SCONJ
hassl-894	271	4	exogenous	exogenous	ADJ
hassl-894	271	5	variables	variable	NOUN
hassl-894	271	6	tend	tend	VERB
hassl-894	271	7	to	to	PART
hassl-894	271	8	affect	affect	VERB
hassl-894	271	9	the	the	DET
hassl-894	271	10	endogenous	endogenous	ADJ
hassl-894	271	11	variable	variable	NOUN
hassl-894	271	12	only	only	ADV
hassl-894	271	13	if	if	SCONJ
hassl-894	271	14	the	the	DET
hassl-894	271	15	companies	company	NOUN
hassl-894	271	16	improve	improve	VERB
hassl-894	271	17	their	their	PRON
hassl-894	271	18	csr	csr	NOUN
hassl-894	271	19	policies	policy	NOUN
hassl-894	271	20	.	.	PUNCT
hassl-894	272	1	on	on	ADP
hassl-894	272	2	the	the	DET
hassl-894	272	3	whole	whole	NOUN
hassl-894	272	4	,	,	PUNCT
hassl-894	272	5	the	the	DET
hassl-894	272	6	result	result	NOUN
hassl-894	272	7	of	of	ADP
hassl-894	272	8	the	the	DET
hassl-894	272	9	panel	panel	NOUN
hassl-894	272	10	regression	regression	NOUN
hassl-894	272	11	is	be	AUX
hassl-894	272	12	significant	significant	ADJ
hassl-894	272	13	;	;	PUNCT
hassl-894	272	14	the	the	DET
hassl-894	272	15	f	f	X
hassl-894	272	16	-	-	PUNCT
hassl-894	272	17	stat	stat	PROPN
hassl-894	272	18	is	be	AUX
hassl-894	272	19	4.3	4.3	NUM
hassl-894	272	20	and	and	CCONJ
hassl-894	272	21	is	be	AUX
hassl-894	272	22	associated	associate	VERB
hassl-894	272	23	with	with	ADP
hassl-894	272	24	a	a	DET
hassl-894	272	25	probability	probability	NOUN
hassl-894	272	26	value	value	NOUN
hassl-894	272	27	of	of	ADP
hassl-894	272	28	0.00000	0.00000	NUM
hassl-894	272	29	.	.	PUNCT
hassl-894	273	1	the	the	DET
hassl-894	273	2	durbin	durbin	ADJ
hassl-894	273	3	–	–	PUNCT
hassl-894	273	4	watson	watson	PROPN
hassl-894	273	5	statistic	statistic	NOUN
hassl-894	273	6	of	of	ADP
hassl-894	273	7	1.62	1.62	NUM
hassl-894	273	8	is	be	AUX
hassl-894	273	9	approximately	approximately	ADV
hassl-894	273	10	2	2	NUM
hassl-894	273	11	;	;	PUNCT
hassl-894	273	12	this	this	PRON
hassl-894	273	13	rules	rule	VERB
hassl-894	273	14	out	out	ADP
hassl-894	273	15	all	all	DET
hassl-894	273	16	possibility	possibility	NOUN
hassl-894	273	17	of	of	ADP
hassl-894	273	18	first	first	ADJ
hassl-894	273	19	-	-	PUNCT
hassl-894	273	20	order	order	NOUN
hassl-894	273	21	positive	positive	ADJ
hassl-894	273	22	autocorrelation	autocorrelation	NOUN
hassl-894	273	23	.	.	PUNCT
hassl-894	274	1	the	the	DET
hassl-894	274	2	figures	figure	NOUN
hassl-894	274	3	revealed	reveal	VERB
hassl-894	274	4	indicate	indicate	VERB
hassl-894	274	5	that	that	SCONJ
hassl-894	274	6	this	this	DET
hassl-894	274	7	result	result	NOUN
hassl-894	274	8	is	be	AUX
hassl-894	274	9	reliable	reliable	ADJ
hassl-894	274	10	for	for	ADP
hassl-894	274	11	a	a	DET
hassl-894	274	12	meaningful	meaningful	ADJ
hassl-894	274	13	analysis	analysis	NOUN
hassl-894	274	14	.	.	PUNCT
hassl-894	275	1	5	5	X
hassl-894	275	2	.	.	X
hassl-894	275	3	discussion	discussion	NOUN
hassl-894	275	4	the	the	DET
hassl-894	275	5	results	result	NOUN
hassl-894	275	6	in	in	ADP
hassl-894	275	7	model	model	NOUN
hassl-894	275	8	one	one	NUM
hassl-894	275	9	(	(	PUNCT
hassl-894	275	10	see	see	VERB
hassl-894	275	11	table	table	NOUN
hassl-894	275	12	7	7	NUM
hassl-894	275	13	)	)	PUNCT
hassl-894	275	14	,	,	PUNCT
hassl-894	275	15	revealed	reveal	VERB
hassl-894	275	16	a	a	DET
hassl-894	275	17	negative	negative	ADJ
hassl-894	275	18	and	and	CCONJ
hassl-894	275	19	non	non	ADJ
hassl-894	275	20	-	-	ADJ
hassl-894	275	21	significant	significant	ADJ
hassl-894	275	22	relationship	relationship	NOUN
hassl-894	275	23	between	between	ADP
hassl-894	275	24	cspogc	cspogc	NOUN
hassl-894	275	25	,	,	PUNCT
hassl-894	275	26	epogc	epogc	NOUN
hassl-894	275	27	and	and	CCONJ
hassl-894	275	28	cgpogc	cgpogc	NOUN
hassl-894	275	29	on	on	ADP
hassl-894	275	30	the	the	DET
hassl-894	275	31	performance	performance	NOUN
hassl-894	275	32	level	level	NOUN
hassl-894	275	33	(	(	PUNCT
hassl-894	275	34	pcm	pcm	NOUN
hassl-894	275	35	)	)	PUNCT
hassl-894	275	36	of	of	ADP
hassl-894	275	37	the	the	DET
hassl-894	275	38	firms	firm	NOUN
hassl-894	275	39	under	under	ADP
hassl-894	275	40	study	study	NOUN
hassl-894	275	41	of	of	ADP
hassl-894	275	42	-0.573	-0.573	NOUN
hassl-894	275	43	,	,	PUNCT
hassl-894	275	44	(	(	PUNCT
hassl-894	275	45	0.404	0.404	NUM
hassl-894	275	46	)	)	PUNCT
hassl-894	275	47	;	;	PUNCT
hassl-894	275	48	-0.818	-0.818	NUM
hassl-894	275	49	,	,	PUNCT
hassl-894	275	50	(	(	PUNCT
hassl-894	275	51	0.623	0.623	NUM
hassl-894	275	52	)	)	PUNCT
hassl-894	275	53	;	;	PUNCT
hassl-894	275	54	0.525	0.525	NUM
hassl-894	275	55	(	(	PUNCT
hassl-894	275	56	0.880	0.880	NUM
hassl-894	275	57	)	)	PUNCT
hassl-894	275	58	,	,	PUNCT
hassl-894	275	59	respectively	respectively	ADV
hassl-894	275	60	.	.	PUNCT
hassl-894	276	1	these	these	DET
hassl-894	276	2	findings	finding	NOUN
hassl-894	276	3	,	,	PUNCT
hassl-894	276	4	which	which	PRON
hassl-894	276	5	support	support	NOUN
hassl-894	276	6	(	(	PUNCT
hassl-894	276	7	wu	wu	PROPN
hassl-894	276	8	et	et	PROPN
hassl-894	276	9	al	al	PROPN
hassl-894	276	10	.	.	PROPN
hassl-894	276	11	,	,	PUNCT
hassl-894	276	12	2010	2010	NUM
hassl-894	276	13	)	)	PUNCT
hassl-894	276	14	,	,	PUNCT
hassl-894	276	15	show	show	VERB
hassl-894	276	16	that	that	SCONJ
hassl-894	276	17	csr	csr	NOUN
hassl-894	276	18	has	have	VERB
hassl-894	276	19	a	a	DET
hassl-894	276	20	negative	negative	ADJ
hassl-894	276	21	relationship	relationship	NOUN
hassl-894	276	22	with	with	ADP
hassl-894	276	23	performance	performance	NOUN
hassl-894	276	24	and	and	CCONJ
hassl-894	276	25	also	also	ADV
hassl-894	276	26	supports	support	VERB
hassl-894	276	27	the	the	DET
hassl-894	276	28	shareholder	shareholder	NOUN
hassl-894	276	29	theory	theory	NOUN
hassl-894	276	30	which	which	PRON
hassl-894	276	31	hypothesizes	hypothesize	VERB
hassl-894	276	32	that	that	PRON
hassl-894	276	33	csr	csr	NOUN
hassl-894	276	34	of	of	ADP
hassl-894	276	35	citizens	citizen	NOUN
hassl-894	276	36	is	be	AUX
hassl-894	276	37	solely	solely	ADV
hassl-894	276	38	the	the	DET
hassl-894	276	39	responsibility	responsibility	NOUN
hassl-894	276	40	of	of	ADP
hassl-894	276	41	the	the	DET
hassl-894	276	42	government	government	NOUN
hassl-894	276	43	and	and	CCONJ
hassl-894	276	44	that	that	SCONJ
hassl-894	276	45	the	the	DET
hassl-894	276	46	responsibility	responsibility	NOUN
hassl-894	276	47	of	of	ADP
hassl-894	276	48	firms	firm	NOUN
hassl-894	276	49	is	be	AUX
hassl-894	276	50	exclusively	exclusively	ADV
hassl-894	276	51	to	to	PART
hassl-894	276	52	make	make	VERB
hassl-894	276	53	a	a	DET
hassl-894	276	54	profit	profit	NOUN
hassl-894	276	55	.	.	PUNCT
hassl-894	277	1	furthermore	furthermore	ADV
hassl-894	277	2	,	,	PUNCT
hassl-894	277	3	mixed	mixed	ADJ
hassl-894	277	4	results	result	NOUN
hassl-894	277	5	(	(	PUNCT
hassl-894	277	6	negative	negative	ADJ
hassl-894	277	7	non	non	ADJ
hassl-894	277	8	-	-	ADJ
hassl-894	277	9	significant	significant	ADJ
hassl-894	277	10	and	and	CCONJ
hassl-894	277	11	positive	positive	ADJ
hassl-894	277	12	significant	significant	ADJ
hassl-894	277	13	relationships	relationship	NOUN
hassl-894	277	14	)	)	PUNCT
hassl-894	277	15	were	be	AUX
hassl-894	277	16	recorded	record	VERB
hassl-894	277	17	between	between	ADP
hassl-894	277	18	cspogc	cspogc	NOUN
hassl-894	277	19	,	,	PUNCT
hassl-894	277	20	epogc	epogc	NOUN
hassl-894	277	21	,	,	PUNCT
hassl-894	277	22	and	and	CCONJ
hassl-894	277	23	cgpogc	cgpogc	NOUN
hassl-894	277	24	on	on	ADP
hassl-894	277	25	performance	performance	NOUN
hassl-894	277	26	level	level	NOUN
hassl-894	277	27	(	(	PUNCT
hassl-894	277	28	roa	roa	NOUN
hassl-894	277	29	)	)	PUNCT
hassl-894	277	30	of	of	ADP
hassl-894	277	31	the	the	DET
hassl-894	277	32	studied	study	VERB
hassl-894	277	33	firms	firm	NOUN
hassl-894	277	34	of	of	ADP
hassl-894	277	35	32.958	32.958	NUM
hassl-894	277	36	,	,	PUNCT
hassl-894	277	37	0.222	0.222	NUM
hassl-894	277	38	;	;	PUNCT
hassl-894	277	39	-91.345	-91.345	NUM
hassl-894	277	40	,	,	PUNCT
hassl-894	277	41	humanities	humanity	NOUN
hassl-894	277	42	and	and	CCONJ
hassl-894	277	43	social	social	ADJ
hassl-894	277	44	sciences	science	NOUN
hassl-894	277	45	letters	letter	NOUN
hassl-894	277	46	,	,	PUNCT
hassl-894	277	47	2021	2021	NUM
hassl-894	277	48	,	,	PUNCT
hassl-894	277	49	9(2	9(2	NUM
hassl-894	277	50	):	):	PUNCT
hassl-894	277	51	220	220	NUM
hassl-894	277	52	-	-	SYM
hassl-894	277	53	236	236	NUM
hassl-894	277	54	233	233	NUM
hassl-894	277	55	©	©	PROPN
hassl-894	277	56	2021	2021	NUM
hassl-894	277	57	conscientia	conscientia	PROPN
hassl-894	277	58	beam	beam	PROPN
hassl-894	277	59	.	.	PUNCT
hassl-894	278	1	all	all	DET
hassl-894	278	2	rights	right	NOUN
hassl-894	278	3	reserved	reserve	VERB
hassl-894	278	4	.	.	PUNCT
hassl-894	279	1	(	(	PUNCT
hassl-894	279	2	0.023	0.023	NUM
hassl-894	279	3	)	)	PUNCT
hassl-894	279	4	;	;	PUNCT
hassl-894	279	5	and	and	CCONJ
hassl-894	279	6	-47.073	-47.073	NOUN
hassl-894	279	7	,	,	PUNCT
hassl-894	279	8	(	(	PUNCT
hassl-894	279	9	0.706	0.706	NUM
hassl-894	279	10	)	)	PUNCT
hassl-894	279	11	,	,	PUNCT
hassl-894	279	12	respectively	respectively	ADV
hassl-894	279	13	.	.	PUNCT
hassl-894	280	1	this	this	DET
hassl-894	280	2	result	result	NOUN
hassl-894	280	3	,	,	PUNCT
hassl-894	280	4	to	to	ADP
hassl-894	280	5	an	an	DET
hassl-894	280	6	extent	extent	NOUN
hassl-894	280	7	,	,	PUNCT
hassl-894	280	8	supports	support	VERB
hassl-894	280	9	the	the	DET
hassl-894	280	10	stakeholder	stakeholder	NOUN
hassl-894	280	11	theory	theory	NOUN
hassl-894	280	12	which	which	PRON
hassl-894	280	13	hypothesizes	hypothesize	VERB
hassl-894	280	14	that	that	SCONJ
hassl-894	280	15	firms	firm	NOUN
hassl-894	280	16	should	should	AUX
hassl-894	280	17	consider	consider	VERB
hassl-894	280	18	the	the	DET
hassl-894	280	19	interests	interest	NOUN
hassl-894	280	20	of	of	ADP
hassl-894	280	21	shareholders	shareholder	NOUN
hassl-894	280	22	in	in	ADP
hassl-894	280	23	all	all	DET
hassl-894	280	24	aspects	aspect	NOUN
hassl-894	280	25	of	of	ADP
hassl-894	280	26	their	their	PRON
hassl-894	280	27	operations	operation	NOUN
hassl-894	280	28	.	.	PUNCT
hassl-894	281	1	the	the	DET
hassl-894	281	2	result	result	NOUN
hassl-894	281	3	for	for	ADP
hassl-894	281	4	csp	csp	PROPN
hassl-894	281	5	correlates	correlate	VERB
hassl-894	281	6	with	with	ADP
hassl-894	281	7	the	the	DET
hassl-894	281	8	true	true	ADJ
hassl-894	281	9	nature	nature	NOUN
hassl-894	281	10	of	of	ADP
hassl-894	281	11	the	the	DET
hassl-894	281	12	nigerian	nigerian	ADJ
hassl-894	281	13	economy	economy	NOUN
hassl-894	281	14	where	where	SCONJ
hassl-894	281	15	most	most	ADJ
hassl-894	281	16	of	of	ADP
hassl-894	281	17	the	the	DET
hassl-894	281	18	firms	firm	NOUN
hassl-894	281	19	exhibit	exhibit	VERB
hassl-894	281	20	social	social	ADJ
hassl-894	281	21	responsibility	responsibility	NOUN
hassl-894	281	22	by	by	ADP
hassl-894	281	23	making	make	VERB
hassl-894	281	24	donations	donation	NOUN
hassl-894	281	25	to	to	ADP
hassl-894	281	26	community	community	NOUN
hassl-894	281	27	projects	project	NOUN
hassl-894	281	28	and	and	CCONJ
hassl-894	281	29	erecting	erect	VERB
hassl-894	281	30	buildings	building	NOUN
hassl-894	281	31	for	for	ADP
hassl-894	281	32	health	health	NOUN
hassl-894	281	33	and	and	CCONJ
hassl-894	281	34	education	education	NOUN
hassl-894	281	35	purposes	purpose	NOUN
hassl-894	281	36	(	(	PUNCT
hassl-894	281	37	agbiogwu	agbiogwu	NOUN
hassl-894	281	38	et	et	PROPN
hassl-894	281	39	al	al	PROPN
hassl-894	281	40	.	.	PROPN
hassl-894	281	41	,	,	PUNCT
hassl-894	281	42	2016	2016	NUM
hassl-894	281	43	;	;	PUNCT
hassl-894	281	44	ohiokha	ohiokha	PROPN
hassl-894	281	45	et	et	PROPN
hassl-894	281	46	al	al	PROPN
hassl-894	281	47	.	.	PROPN
hassl-894	281	48	,	,	PUNCT
hassl-894	281	49	2012	2012	NUM
hassl-894	281	50	)	)	PUNCT
hassl-894	281	51	.	.	PUNCT
hassl-894	282	1	a	a	DET
hassl-894	282	2	positive	positive	ADJ
hassl-894	282	3	and	and	CCONJ
hassl-894	282	4	non	non	ADJ
hassl-894	282	5	-	-	ADJ
hassl-894	282	6	significant	significant	ADJ
hassl-894	282	7	correlation	correlation	NOUN
hassl-894	282	8	was	be	AUX
hassl-894	282	9	reported	report	VERB
hassl-894	282	10	between	between	ADP
hassl-894	282	11	cspogc	cspogc	NOUN
hassl-894	282	12	,	,	PUNCT
hassl-894	282	13	epogc	epogc	NOUN
hassl-894	282	14	,	,	PUNCT
hassl-894	282	15	cgpogc	cgpogc	NOUN
hassl-894	282	16	,	,	PUNCT
hassl-894	282	17	and	and	CCONJ
hassl-894	282	18	earnings	earning	NOUN
hassl-894	282	19	per	per	ADP
hassl-894	282	20	share	share	NOUN
hassl-894	282	21	.	.	PUNCT
hassl-894	283	1	this	this	PRON
hassl-894	283	2	revealed	reveal	VERB
hassl-894	283	3	that	that	SCONJ
hassl-894	283	4	csr	csr	NOUN
hassl-894	283	5	tends	tend	VERB
hassl-894	283	6	to	to	PART
hassl-894	283	7	impact	impact	VERB
hassl-894	283	8	the	the	DET
hassl-894	283	9	performance	performance	NOUN
hassl-894	283	10	of	of	ADP
hassl-894	283	11	the	the	DET
hassl-894	283	12	studied	study	VERB
hassl-894	283	13	firms	firm	NOUN
hassl-894	283	14	,	,	PUNCT
hassl-894	283	15	however	however	ADV
hassl-894	283	16	,	,	PUNCT
hassl-894	283	17	the	the	DET
hassl-894	283	18	firms	firm	NOUN
hassl-894	283	19	need	need	VERB
hassl-894	283	20	to	to	PART
hassl-894	283	21	implement	implement	VERB
hassl-894	283	22	policies	policy	NOUN
hassl-894	283	23	that	that	PRON
hassl-894	283	24	will	will	AUX
hassl-894	283	25	make	make	VERB
hassl-894	283	26	this	this	PRON
hassl-894	283	27	happen	happen	VERB
hassl-894	283	28	.	.	PUNCT
hassl-894	284	1	these	these	DET
hassl-894	284	2	findings	finding	NOUN
hassl-894	284	3	support	support	VERB
hassl-894	284	4	those	those	PRON
hassl-894	284	5	of	of	ADP
hassl-894	284	6	wekesa	wekesa	PROPN
hassl-894	284	7	(	(	PUNCT
hassl-894	284	8	2017	2017	NUM
hassl-894	284	9	)	)	PUNCT
hassl-894	284	10	,	,	PUNCT
hassl-894	284	11	who	who	PRON
hassl-894	284	12	recorded	record	VERB
hassl-894	284	13	a	a	DET
hassl-894	284	14	positive	positive	ADJ
hassl-894	284	15	but	but	CCONJ
hassl-894	284	16	insignificant	insignificant	ADJ
hassl-894	284	17	relationship	relationship	NOUN
hassl-894	284	18	with	with	ADP
hassl-894	284	19	performance	performance	NOUN
hassl-894	284	20	.	.	PUNCT
hassl-894	285	1	the	the	DET
hassl-894	285	2	control	control	NOUN
hassl-894	285	3	variables	variable	NOUN
hassl-894	285	4	of	of	ADP
hassl-894	285	5	a	a	DET
hassl-894	285	6	firm	firm	NOUN
hassl-894	285	7	’s	’s	PART
hassl-894	285	8	size	size	NOUN
hassl-894	285	9	and	and	CCONJ
hassl-894	285	10	asset	asset	NOUN
hassl-894	285	11	tangibility	tangibility	NOUN
hassl-894	285	12	in	in	ADP
hassl-894	285	13	model	model	NOUN
hassl-894	285	14	one	one	NUM
hassl-894	285	15	revealed	reveal	VERB
hassl-894	285	16	a	a	DET
hassl-894	285	17	positive	positive	ADJ
hassl-894	285	18	but	but	CCONJ
hassl-894	285	19	insignificant	insignificant	ADJ
hassl-894	285	20	effect	effect	NOUN
hassl-894	285	21	of	of	ADP
hassl-894	285	22	firm	firm	ADJ
hassl-894	285	23	size	size	NOUN
hassl-894	285	24	on	on	ADP
hassl-894	285	25	performance	performance	NOUN
hassl-894	285	26	3.410	3.410	NUM
hassl-894	285	27	,	,	PUNCT
hassl-894	285	28	(	(	PUNCT
hassl-894	285	29	0.807	0.807	NUM
hassl-894	285	30	)	)	PUNCT
hassl-894	285	31	.	.	PUNCT
hassl-894	286	1	this	this	PRON
hassl-894	286	2	implies	imply	VERB
hassl-894	286	3	that	that	SCONJ
hassl-894	286	4	a	a	DET
hassl-894	286	5	unit	unit	NOUN
hassl-894	286	6	increase	increase	NOUN
hassl-894	286	7	in	in	ADP
hassl-894	286	8	csr	csr	NOUN
hassl-894	286	9	performance	performance	NOUN
hassl-894	286	10	decreases	decrease	VERB
hassl-894	286	11	the	the	DET
hassl-894	286	12	firm	firm	ADJ
hassl-894	286	13	size	size	NOUN
hassl-894	286	14	.	.	PUNCT
hassl-894	287	1	asset	asset	NOUN
hassl-894	287	2	tangibility	tangibility	NOUN
hassl-894	287	3	has	have	VERB
hassl-894	287	4	a	a	DET
hassl-894	287	5	negative	negative	ADJ
hassl-894	287	6	but	but	CCONJ
hassl-894	287	7	significant	significant	ADJ
hassl-894	287	8	relationship	relationship	NOUN
hassl-894	287	9	on	on	ADP
hassl-894	287	10	performance	performance	NOUN
hassl-894	287	11	-3.042	-3.042	NUM
hassl-894	287	12	,	,	PUNCT
hassl-894	287	13	(	(	PUNCT
hassl-894	287	14	0.0000	0.0000	NUM
hassl-894	287	15	)	)	PUNCT
hassl-894	287	16	.	.	PUNCT
hassl-894	288	1	for	for	ADP
hassl-894	288	2	model	model	NOUN
hassl-894	288	3	two	two	NUM
hassl-894	288	4	,	,	PUNCT
hassl-894	288	5	a	a	DET
hassl-894	288	6	negative	negative	ADJ
hassl-894	288	7	and	and	CCONJ
hassl-894	288	8	insignificant	insignificant	ADJ
hassl-894	288	9	relationship	relationship	NOUN
hassl-894	288	10	was	be	AUX
hassl-894	288	11	reported	report	VERB
hassl-894	288	12	for	for	ADP
hassl-894	288	13	firm	firm	ADJ
hassl-894	288	14	size	size	NOUN
hassl-894	288	15	and	and	CCONJ
hassl-894	288	16	asset	asset	NOUN
hassl-894	288	17	tangibility	tangibility	NOUN
hassl-894	288	18	;	;	PUNCT
hassl-894	288	19	-14.203	-14.203	NUM
hassl-894	288	20	,	,	PUNCT
hassl-894	288	21	(	(	PUNCT
hassl-894	288	22	0.222	0.222	NUM
hassl-894	288	23	)	)	PUNCT
hassl-894	288	24	and	and	CCONJ
hassl-894	288	25	-8.098	-8.098	NOUN
hassl-894	288	26	,	,	PUNCT
hassl-894	288	27	(	(	PUNCT
hassl-894	288	28	0.722	0.722	NUM
hassl-894	288	29	)	)	PUNCT
hassl-894	288	30	,	,	PUNCT
hassl-894	288	31	respectively	respectively	ADV
hassl-894	288	32	.	.	PUNCT
hassl-894	289	1	it	it	PRON
hassl-894	289	2	can	can	AUX
hassl-894	289	3	be	be	AUX
hassl-894	289	4	inferred	infer	VERB
hassl-894	289	5	that	that	SCONJ
hassl-894	289	6	a	a	DET
hassl-894	289	7	unit	unit	NOUN
hassl-894	289	8	increase	increase	NOUN
hassl-894	289	9	in	in	ADP
hassl-894	289	10	csr	csr	NOUN
hassl-894	289	11	will	will	AUX
hassl-894	289	12	decrease	decrease	VERB
hassl-894	289	13	performance	performance	NOUN
hassl-894	289	14	.	.	PUNCT
hassl-894	290	1	for	for	ADP
hassl-894	290	2	model	model	NOUN
hassl-894	290	3	three	three	NUM
hassl-894	290	4	,	,	PUNCT
hassl-894	290	5	a	a	DET
hassl-894	290	6	negative	negative	ADJ
hassl-894	290	7	but	but	CCONJ
hassl-894	290	8	significant	significant	ADJ
hassl-894	290	9	relationship	relationship	NOUN
hassl-894	290	10	was	be	AUX
hassl-894	290	11	recorded	record	VERB
hassl-894	290	12	for	for	ADP
hassl-894	290	13	firm	firm	ADJ
hassl-894	290	14	size	size	NOUN
hassl-894	290	15	;	;	PUNCT
hassl-894	290	16	-6.510	-6.510	VERB
hassl-894	290	17	,	,	PUNCT
hassl-894	290	18	(	(	PUNCT
hassl-894	290	19	0.006	0.006	NUM
hassl-894	290	20	)	)	PUNCT
hassl-894	290	21	.	.	PUNCT
hassl-894	291	1	this	this	PRON
hassl-894	291	2	implies	imply	VERB
hassl-894	291	3	that	that	SCONJ
hassl-894	291	4	a	a	DET
hassl-894	291	5	unit	unit	NOUN
hassl-894	291	6	increase	increase	NOUN
hassl-894	291	7	in	in	ADP
hassl-894	291	8	csr	csr	NOUN
hassl-894	291	9	performance	performance	NOUN
hassl-894	291	10	will	will	AUX
hassl-894	291	11	lead	lead	VERB
hassl-894	291	12	to	to	ADP
hassl-894	291	13	a	a	DET
hassl-894	291	14	unit	unit	NOUN
hassl-894	291	15	increase	increase	NOUN
hassl-894	291	16	in	in	ADP
hassl-894	291	17	firm	firm	ADJ
hassl-894	291	18	size	size	NOUN
hassl-894	291	19	.	.	PUNCT
hassl-894	292	1	a	a	DET
hassl-894	292	2	positive	positive	ADJ
hassl-894	292	3	but	but	CCONJ
hassl-894	292	4	insignificant	insignificant	ADJ
hassl-894	292	5	relationship	relationship	NOUN
hassl-894	292	6	was	be	AUX
hassl-894	292	7	recorded	record	VERB
hassl-894	292	8	for	for	ADP
hassl-894	292	9	asset	asset	NOUN
hassl-894	292	10	tangibility	tangibility	NOUN
hassl-894	292	11	;	;	PUNCT
hassl-894	292	12	1.627	1.627	NUM
hassl-894	292	13	,	,	PUNCT
hassl-894	292	14	(	(	PUNCT
hassl-894	292	15	0.259	0.259	NUM
hassl-894	292	16	)	)	PUNCT
hassl-894	292	17	,	,	PUNCT
hassl-894	292	18	so	so	SCONJ
hassl-894	292	19	it	it	PRON
hassl-894	292	20	can	can	AUX
hassl-894	292	21	be	be	AUX
hassl-894	292	22	inferred	infer	VERB
hassl-894	292	23	that	that	SCONJ
hassl-894	292	24	a	a	DET
hassl-894	292	25	unit	unit	NOUN
hassl-894	292	26	increase	increase	NOUN
hassl-894	292	27	in	in	ADP
hassl-894	292	28	csr	csr	NOUN
hassl-894	292	29	will	will	AUX
hassl-894	292	30	decrease	decrease	VERB
hassl-894	292	31	performance	performance	NOUN
hassl-894	292	32	.	.	PUNCT
hassl-894	293	1	6	6	X
hassl-894	293	2	.	.	X
hassl-894	293	3	conclusion	conclusion	NOUN
hassl-894	293	4	the	the	DET
hassl-894	293	5	results	result	NOUN
hassl-894	293	6	and	and	CCONJ
hassl-894	293	7	findings	finding	NOUN
hassl-894	293	8	of	of	ADP
hassl-894	293	9	this	this	DET
hassl-894	293	10	study	study	NOUN
hassl-894	293	11	revealed	reveal	VERB
hassl-894	293	12	a	a	DET
hassl-894	293	13	discrepancy	discrepancy	NOUN
hassl-894	293	14	between	between	ADP
hassl-894	293	15	the	the	DET
hassl-894	293	16	csr	csr	NOUN
hassl-894	293	17	performance	performance	NOUN
hassl-894	293	18	of	of	ADP
hassl-894	293	19	an	an	DET
hassl-894	293	20	emerging	emerge	VERB
hassl-894	293	21	business	business	NOUN
hassl-894	293	22	climate	climate	NOUN
hassl-894	293	23	such	such	ADJ
hassl-894	293	24	as	as	ADP
hassl-894	293	25	nigeria	nigeria	PROPN
hassl-894	293	26	’s	’s	X
hassl-894	293	27	and	and	CCONJ
hassl-894	293	28	that	that	PRON
hassl-894	293	29	of	of	ADP
hassl-894	293	30	developed	develop	VERB
hassl-894	293	31	nations	nation	NOUN
hassl-894	293	32	.	.	PUNCT
hassl-894	294	1	mixed	mixed	ADJ
hassl-894	294	2	results	result	NOUN
hassl-894	294	3	were	be	AUX
hassl-894	294	4	found	find	VERB
hassl-894	294	5	regarding	regard	VERB
hassl-894	294	6	the	the	DET
hassl-894	294	7	performance	performance	NOUN
hassl-894	294	8	of	of	ADP
hassl-894	294	9	the	the	DET
hassl-894	294	10	studied	study	VERB
hassl-894	294	11	oil	oil	NOUN
hassl-894	294	12	and	and	CCONJ
hassl-894	294	13	gas	gas	NOUN
hassl-894	294	14	companies	company	NOUN
hassl-894	294	15	in	in	ADP
hassl-894	294	16	nigeria	nigeria	PROPN
hassl-894	294	17	.	.	PUNCT
hassl-894	295	1	although	although	SCONJ
hassl-894	295	2	the	the	DET
hassl-894	295	3	individual	individual	ADJ
hassl-894	295	4	effects	effect	NOUN
hassl-894	295	5	of	of	ADP
hassl-894	295	6	csp	csp	PROPN
hassl-894	295	7	,	,	PUNCT
hassl-894	295	8	cgp	cgp	PROPN
hassl-894	295	9	,	,	PUNCT
hassl-894	295	10	and	and	CCONJ
hassl-894	295	11	ep	ep	PROPN
hassl-894	295	12	are	be	AUX
hassl-894	295	13	mixed	mix	VERB
hassl-894	295	14	on	on	ADP
hassl-894	295	15	performance	performance	NOUN
hassl-894	295	16	,	,	PUNCT
hassl-894	295	17	the	the	DET
hassl-894	295	18	general	general	ADJ
hassl-894	295	19	findings	finding	NOUN
hassl-894	295	20	revealed	reveal	VERB
hassl-894	295	21	that	that	SCONJ
hassl-894	295	22	implementing	implement	VERB
hassl-894	295	23	csr	csr	NOUN
hassl-894	295	24	practices	practice	NOUN
hassl-894	295	25	will	will	AUX
hassl-894	295	26	positively	positively	ADV
hassl-894	295	27	affect	affect	VERB
hassl-894	295	28	the	the	DET
hassl-894	295	29	financial	financial	ADJ
hassl-894	295	30	performance	performance	NOUN
hassl-894	295	31	of	of	ADP
hassl-894	295	32	companies	company	NOUN
hassl-894	295	33	.	.	PUNCT
hassl-894	296	1	based	base	VERB
hassl-894	296	2	on	on	ADP
hassl-894	296	3	the	the	DET
hassl-894	296	4	outcome	outcome	NOUN
hassl-894	296	5	,	,	PUNCT
hassl-894	296	6	it	it	PRON
hassl-894	296	7	can	can	AUX
hassl-894	296	8	be	be	AUX
hassl-894	296	9	concluded	conclude	VERB
hassl-894	296	10	that	that	SCONJ
hassl-894	296	11	the	the	DET
hassl-894	296	12	studied	study	VERB
hassl-894	296	13	companies	company	NOUN
hassl-894	296	14	practice	practice	VERB
hassl-894	296	15	corporate	corporate	ADJ
hassl-894	296	16	social	social	ADJ
hassl-894	296	17	responsibility	responsibility	NOUN
hassl-894	296	18	to	to	ADP
hassl-894	296	19	a	a	DET
hassl-894	296	20	great	great	ADJ
hassl-894	296	21	extent	extent	NOUN
hassl-894	296	22	,	,	PUNCT
hassl-894	296	23	however	however	ADV
hassl-894	296	24	,	,	PUNCT
hassl-894	296	25	there	there	PRON
hassl-894	296	26	is	be	VERB
hassl-894	296	27	still	still	ADV
hassl-894	296	28	room	room	NOUN
hassl-894	296	29	for	for	ADP
hassl-894	296	30	performance	performance	NOUN
hassl-894	296	31	improvement	improvement	NOUN
hassl-894	296	32	.	.	PUNCT
hassl-894	297	1	this	this	PRON
hassl-894	297	2	can	can	AUX
hassl-894	297	3	be	be	AUX
hassl-894	297	4	achieved	achieve	VERB
hassl-894	297	5	by	by	ADP
hassl-894	297	6	increasing	increase	VERB
hassl-894	297	7	the	the	DET
hassl-894	297	8	csr	csr	NOUN
hassl-894	297	9	index	index	NOUN
hassl-894	297	10	scores	score	NOUN
hassl-894	297	11	,	,	PUNCT
hassl-894	297	12	as	as	SCONJ
hassl-894	297	13	failure	failure	NOUN
hassl-894	297	14	to	to	PART
hassl-894	297	15	do	do	AUX
hassl-894	297	16	this	this	PRON
hassl-894	297	17	may	may	AUX
hassl-894	297	18	lead	lead	VERB
hassl-894	297	19	to	to	ADP
hassl-894	297	20	a	a	DET
hassl-894	297	21	crisis	crisis	NOUN
hassl-894	297	22	in	in	ADP
hassl-894	297	23	the	the	DET
hassl-894	297	24	host	host	NOUN
hassl-894	297	25	communities	community	NOUN
hassl-894	297	26	.	.	PUNCT
hassl-894	298	1	funding	funding	NOUN
hassl-894	298	2	:	:	PUNCT
hassl-894	298	3	this	this	DET
hassl-894	298	4	study	study	NOUN
hassl-894	298	5	received	receive	VERB
hassl-894	298	6	no	no	DET
hassl-894	298	7	specific	specific	ADJ
hassl-894	298	8	financial	financial	ADJ
hassl-894	298	9	support	support	NOUN
hassl-894	298	10	.	.	PUNCT
hassl-894	299	1	competing	compete	VERB
hassl-894	299	2	interests	interest	NOUN
hassl-894	299	3	:	:	PUNCT
hassl-894	299	4	the	the	DET
hassl-894	299	5	authors	author	NOUN
hassl-894	299	6	declare	declare	VERB
hassl-894	299	7	that	that	SCONJ
hassl-894	299	8	they	they	PRON
hassl-894	299	9	have	have	VERB
hassl-894	299	10	no	no	DET
hassl-894	299	11	competing	compete	VERB
hassl-894	299	12	interests	interest	NOUN
hassl-894	299	13	.	.	PUNCT
hassl-894	300	1	acknowledgement	acknowledgement	NOUN
hassl-894	300	2	:	:	PUNCT
hassl-894	300	3	to	to	ADP
hassl-894	300	4	the	the	DET
hassl-894	300	5	independent	independent	ADJ
hassl-894	300	6	reviewer	reviewer	NOUN
hassl-894	300	7	who	who	PRON
hassl-894	300	8	reviews	review	VERB
hassl-894	300	9	this	this	DET
hassl-894	300	10	study	study	NOUN
hassl-894	300	11	,	,	PUNCT
hassl-894	300	12	authors	author	NOUN
hassl-894	300	13	register	register	VERB
hassl-894	300	14	their	their	PRON
hassl-894	300	15	appreciation	appreciation	NOUN
hassl-894	300	16	.	.	PUNCT
hassl-894	301	1	references	reference	NOUN
hassl-894	301	2	abdulaziz	abdulaziz	PROPN
hassl-894	301	3	,	,	PUNCT
hassl-894	301	4	a.	a.	NOUN
hassl-894	301	5	(	(	PUNCT
hassl-894	301	6	2018	2018	NUM
hassl-894	301	7	)	)	PUNCT
hassl-894	301	8	.	.	PUNCT
hassl-894	302	1	corporate	corporate	ADJ
hassl-894	302	2	social	social	ADJ
hassl-894	302	3	responsibility	responsibility	NOUN
hassl-894	302	4	:	:	PUNCT
hassl-894	302	5	concepts	concept	NOUN
hassl-894	302	6	,	,	PUNCT
hassl-894	302	7	perspectives	perspective	NOUN
hassl-894	302	8	,	,	PUNCT
hassl-894	302	9	and	and	CCONJ
hassl-894	302	10	link	link	VERB
hassl-894	302	11	with	with	ADP
hassl-894	302	12	corporate	corporate	ADJ
hassl-894	302	13	performance	performance	NOUN
hassl-894	302	14	:	:	PUNCT
hassl-894	302	15	literature	literature	PROPN
hassl-894	302	16	review	review	NOUN
hassl-894	302	17	.	.	PUNCT
hassl-894	303	1	international	international	ADJ
hassl-894	303	2	journal	journal	PROPN
hassl-894	303	3	of	of	ADP
hassl-894	303	4	business	business	NOUN
hassl-894	303	5	and	and	CCONJ
hassl-894	303	6	management	management	NOUN
hassl-894	303	7	review	review	NOUN
hassl-894	303	8	,	,	PUNCT
hassl-894	303	9	6(2	6(2	NUM
hassl-894	303	10	)	)	PUNCT
hassl-894	303	11	,	,	PUNCT
hassl-894	303	12	1	1	NUM
hassl-894	303	13	-	-	SYM
hassl-894	303	14	14	14	NUM
hassl-894	303	15	.	.	PUNCT
hassl-894	304	1	abdulrahman	abdulrahman	PROPN
hassl-894	304	2	,	,	PUNCT
hassl-894	304	3	s.	s.	PROPN
hassl-894	304	4	(	(	PUNCT
hassl-894	304	5	2013	2013	NUM
hassl-894	304	6	)	)	PUNCT
hassl-894	304	7	.	.	PUNCT
hassl-894	305	1	the	the	DET
hassl-894	305	2	influence	influence	NOUN
hassl-894	305	3	of	of	ADP
hassl-894	305	4	corporate	corporate	ADJ
hassl-894	305	5	social	social	ADJ
hassl-894	305	6	responsibility	responsibility	NOUN
hassl-894	305	7	on	on	ADP
hassl-894	305	8	profit	profit	NOUN
hassl-894	305	9	after	after	ADP
hassl-894	305	10	tax	tax	NOUN
hassl-894	305	11	of	of	ADP
hassl-894	305	12	some	some	DET
hassl-894	305	13	selected	select	VERB
hassl-894	305	14	deposit	deposit	NOUN
hassl-894	305	15	money	money	NOUN
hassl-894	305	16	banks	bank	NOUN
hassl-894	305	17	in	in	ADP
hassl-894	305	18	nigeria	nigeria	PROPN
hassl-894	305	19	.	.	PUNCT
hassl-894	306	1	educational	educational	ADJ
hassl-894	306	2	research	research	NOUN
hassl-894	306	3	,	,	PUNCT
hassl-894	306	4	4(10	4(10	NUM
hassl-894	306	5	)	)	PUNCT
hassl-894	306	6	,	,	PUNCT
hassl-894	306	7	722	722	NUM
hassl-894	306	8	-	-	SYM
hassl-894	306	9	732	732	NUM
hassl-894	306	10	.	.	PUNCT
hassl-894	306	11	abiodun	abiodun	PROPN
hassl-894	306	12	,	,	PUNCT
hassl-894	306	13	b.	b.	PROPN
hassl-894	306	14	y.	y.	PROPN
hassl-894	306	15	(	(	PUNCT
hassl-894	306	16	2012	2012	NUM
hassl-894	306	17	)	)	PUNCT
hassl-894	306	18	.	.	PUNCT
hassl-894	307	1	the	the	DET
hassl-894	307	2	impact	impact	NOUN
hassl-894	307	3	of	of	ADP
hassl-894	307	4	corporate	corporate	ADJ
hassl-894	307	5	social	social	ADJ
hassl-894	307	6	responsibility	responsibility	NOUN
hassl-894	307	7	on	on	ADP
hassl-894	307	8	firms	firm	NOUN
hassl-894	307	9	’	’	PART
hassl-894	307	10	profitability	profitability	NOUN
hassl-894	307	11	in	in	ADP
hassl-894	307	12	nigeria	nigeria	PROPN
hassl-894	307	13	.	.	PUNCT
hassl-894	308	1	european	european	PROPN
hassl-894	308	2	journal	journal	PROPN
hassl-894	308	3	of	of	ADP
hassl-894	308	4	economics	economic	NOUN
hassl-894	308	5	,	,	PUNCT
hassl-894	308	6	finance	finance	NOUN
hassl-894	308	7	and	and	CCONJ
hassl-894	308	8	administrative	administrative	ADJ
hassl-894	308	9	sciences	science	NOUN
hassl-894	308	10	,	,	PUNCT
hassl-894	308	11	45(1	45(1	NOUN
hassl-894	308	12	)	)	PUNCT
hassl-894	308	13	,	,	PUNCT
hassl-894	308	14	39	39	NUM
hassl-894	308	15	-	-	SYM
hassl-894	308	16	50	50	NUM
hassl-894	308	17	.	.	PUNCT
hassl-894	309	1	agbiogwu	agbiogwu	PROPN
hassl-894	309	2	,	,	PUNCT
hassl-894	309	3	a.	a.	PROPN
hassl-894	309	4	,	,	PUNCT
hassl-894	309	5	ihendinihu	ihendinihu	PROPN
hassl-894	309	6	,	,	PUNCT
hassl-894	309	7	j.	j.	PROPN
hassl-894	309	8	,	,	PUNCT
hassl-894	309	9	&	&	CCONJ
hassl-894	309	10	okafor	okafor	PROPN
hassl-894	309	11	,	,	PUNCT
hassl-894	309	12	m.	m.	NOUN
hassl-894	309	13	(	(	PUNCT
hassl-894	309	14	2016	2016	NUM
hassl-894	309	15	)	)	PUNCT
hassl-894	309	16	.	.	PUNCT
hassl-894	310	1	impact	impact	NOUN
hassl-894	310	2	of	of	ADP
hassl-894	310	3	environmental	environmental	ADJ
hassl-894	310	4	and	and	CCONJ
hassl-894	310	5	social	social	ADJ
hassl-894	310	6	costs	cost	NOUN
hassl-894	310	7	on	on	ADP
hassl-894	310	8	performance	performance	NOUN
hassl-894	310	9	of	of	ADP
hassl-894	310	10	nigerian	nigerian	ADJ
hassl-894	310	11	manufacturing	manufacturing	NOUN
hassl-894	310	12	companies	company	NOUN
hassl-894	310	13	.	.	PUNCT
hassl-894	311	1	international	international	ADJ
hassl-894	311	2	journal	journal	PROPN
hassl-894	311	3	of	of	ADP
hassl-894	311	4	economics	economic	NOUN
hassl-894	311	5	and	and	CCONJ
hassl-894	311	6	finance	finance	NOUN
hassl-894	311	7	,	,	PUNCT
hassl-894	311	8	8(9	8(9	NUM
hassl-894	311	9	)	)	PUNCT
hassl-894	311	10	,	,	PUNCT
hassl-894	311	11	173	173	NUM
hassl-894	311	12	-	-	SYM
hassl-894	311	13	180	180	NUM
hassl-894	311	14	.	.	PUNCT
hassl-894	311	15	available	available	ADJ
hassl-894	311	16	at	at	ADP
hassl-894	311	17	:	:	PUNCT
hassl-894	311	18	https://doi.org/10.5539/ijef.v8n9p173	https://doi.org/10.5539/ijef.v8n9p173	PROPN
hassl-894	311	19	.	.	PUNCT
hassl-894	312	1	aguilera	aguilera	PROPN
hassl-894	312	2	,	,	PUNCT
hassl-894	312	3	r.	r.	PROPN
hassl-894	312	4	v.	v.	PROPN
hassl-894	312	5	,	,	PUNCT
hassl-894	312	6	rupp	rupp	PROPN
hassl-894	312	7	,	,	PUNCT
hassl-894	312	8	d.	d.	PROPN
hassl-894	312	9	e.	e.	PROPN
hassl-894	312	10	,	,	PUNCT
hassl-894	312	11	williams	williams	PROPN
hassl-894	312	12	,	,	PUNCT
hassl-894	312	13	c.	c.	PROPN
hassl-894	312	14	a.	a.	PROPN
hassl-894	312	15	,	,	PUNCT
hassl-894	312	16	&	&	CCONJ
hassl-894	312	17	ganapathi	ganapathi	PROPN
hassl-894	312	18	,	,	PUNCT
hassl-894	312	19	j.	j.	PROPN
hassl-894	312	20	(	(	PUNCT
hassl-894	312	21	2007	2007	NUM
hassl-894	312	22	)	)	PUNCT
hassl-894	312	23	.	.	PUNCT
hassl-894	313	1	putting	put	VERB
hassl-894	313	2	the	the	DET
hassl-894	313	3	s	s	NOUN
hassl-894	313	4	back	back	ADV
hassl-894	313	5	in	in	ADP
hassl-894	313	6	corporate	corporate	ADJ
hassl-894	313	7	social	social	ADJ
hassl-894	313	8	responsibility	responsibility	NOUN
hassl-894	313	9	:	:	PUNCT
hassl-894	313	10	a	a	DET
hassl-894	313	11	multilevel	multilevel	ADJ
hassl-894	313	12	theory	theory	NOUN
hassl-894	313	13	of	of	ADP
hassl-894	313	14	social	social	ADJ
hassl-894	313	15	change	change	NOUN
hassl-894	313	16	in	in	ADP
hassl-894	313	17	organizations	organization	NOUN
hassl-894	313	18	.	.	PUNCT
hassl-894	314	1	academy	academy	PROPN
hassl-894	314	2	of	of	ADP
hassl-894	314	3	management	management	PROPN
hassl-894	314	4	review	review	PROPN
hassl-894	314	5	,	,	PUNCT
hassl-894	314	6	32(3	32(3	NUM
hassl-894	314	7	)	)	PUNCT
hassl-894	314	8	,	,	PUNCT
hassl-894	314	9	836	836	NUM
hassl-894	314	10	-	-	SYM
hassl-894	314	11	863	863	NUM
hassl-894	314	12	.	.	PUNCT
hassl-894	314	13	available	available	ADJ
hassl-894	314	14	at	at	ADP
hassl-894	314	15	:	:	PUNCT
hassl-894	314	16	https://doi.org/10.5465/amr.2007.25275678	https://doi.org/10.5465/amr.2007.25275678	PROPN
hassl-894	314	17	.	.	PUNCT
hassl-894	315	1	humanities	humanity	NOUN
hassl-894	315	2	and	and	CCONJ
hassl-894	315	3	social	social	ADJ
hassl-894	315	4	sciences	science	NOUN
hassl-894	315	5	letters	letter	NOUN
hassl-894	315	6	,	,	PUNCT
hassl-894	315	7	2021	2021	NUM
hassl-894	315	8	,	,	PUNCT
hassl-894	315	9	9(2	9(2	NUM
hassl-894	315	10	):	):	PUNCT
hassl-894	315	11	220	220	NUM
hassl-894	315	12	-	-	SYM
hassl-894	315	13	236	236	NUM
hassl-894	315	14	234	234	NUM
hassl-894	315	15	©	©	PROPN
hassl-894	315	16	2021	2021	NUM
hassl-894	315	17	conscientia	conscientia	PROPN
hassl-894	315	18	beam	beam	PROPN
hassl-894	315	19	.	.	PUNCT
hassl-894	316	1	all	all	DET
hassl-894	316	2	rights	right	NOUN
hassl-894	316	3	reserved	reserve	VERB
hassl-894	316	4	.	.	PUNCT
hassl-894	317	1	ajide	ajide	PROPN
hassl-894	317	2	,	,	PUNCT
hassl-894	317	3	f.	f.	PROPN
hassl-894	317	4	m.	m.	PROPN
hassl-894	317	5	,	,	PUNCT
hassl-894	317	6	&	&	CCONJ
hassl-894	317	7	aderemi	aderemi	PROPN
hassl-894	317	8	,	,	PUNCT
hassl-894	317	9	a.	a.	NOUN
hassl-894	317	10	a.	a.	NOUN
hassl-894	317	11	(	(	PUNCT
hassl-894	317	12	2014	2014	NUM
hassl-894	317	13	)	)	PUNCT
hassl-894	317	14	.	.	PUNCT
hassl-894	318	1	the	the	DET
hassl-894	318	2	effects	effect	NOUN
hassl-894	318	3	of	of	ADP
hassl-894	318	4	corporate	corporate	ADJ
hassl-894	318	5	social	social	ADJ
hassl-894	318	6	responsibility	responsibility	NOUN
hassl-894	318	7	activity	activity	NOUN
hassl-894	318	8	disclosure	disclosure	NOUN
hassl-894	318	9	on	on	ADP
hassl-894	318	10	corporate	corporate	ADJ
hassl-894	318	11	profitability	profitability	NOUN
hassl-894	318	12	:	:	PUNCT
hassl-894	318	13	empirical	empirical	ADJ
hassl-894	318	14	evidence	evidence	NOUN
hassl-894	318	15	from	from	ADP
hassl-894	318	16	nigerian	nigerian	ADJ
hassl-894	318	17	commercial	commercial	ADJ
hassl-894	318	18	banks	bank	NOUN
hassl-894	318	19	.	.	PUNCT
hassl-894	319	1	iosr	iosr	ADJ
hassl-894	319	2	journal	journal	PROPN
hassl-894	319	3	of	of	ADP
hassl-894	319	4	economics	economic	NOUN
hassl-894	319	5	and	and	CCONJ
hassl-894	319	6	finance	finance	NOUN
hassl-894	319	7	(	(	PUNCT
hassl-894	319	8	iosrjef	iosrjef	PROPN
hassl-894	319	9	)	)	PUNCT
hassl-894	319	10	,	,	PUNCT
hassl-894	319	11	2(6	2(6	NUM
hassl-894	319	12	)	)	PUNCT
hassl-894	319	13	,	,	PUNCT
hassl-894	319	14	17	17	NUM
hassl-894	319	15	-	-	SYM
hassl-894	319	16	25	25	NUM
hassl-894	319	17	.	.	PUNCT
hassl-894	319	18	available	available	ADJ
hassl-894	319	19	at	at	ADP
hassl-894	319	20	:	:	PUNCT
hassl-894	319	21	https://doi.org/10.9790/5933-0261725	https://doi.org/10.9790/5933-0261725	PROPN
hassl-894	319	22	.	.	PUNCT
hassl-894	320	1	alexander	alexander	PROPN
hassl-894	320	2	,	,	PUNCT
hassl-894	320	3	d.	d.	PROPN
hassl-894	320	4	o.	o.	PROPN
hassl-894	320	5	,	,	PUNCT
hassl-894	320	6	marylyn	marylyn	PROPN
hassl-894	320	7	,	,	PUNCT
hassl-894	320	8	k.	k.	PROPN
hassl-894	320	9	,	,	PUNCT
hassl-894	320	10	&	&	CCONJ
hassl-894	320	11	kingsley	kingsley	PROPN
hassl-894	320	12	,	,	PUNCT
hassl-894	320	13	i.	i.	PROPN
hassl-894	320	14	(	(	PUNCT
hassl-894	320	15	2017	2017	NUM
hassl-894	320	16	)	)	PUNCT
hassl-894	320	17	.	.	PUNCT
hassl-894	321	1	corporate	corporate	ADJ
hassl-894	321	2	social	social	ADJ
hassl-894	321	3	responsibility	responsibility	NOUN
hassl-894	321	4	and	and	CCONJ
hassl-894	321	5	financial	financial	ADJ
hassl-894	321	6	performance	performance	NOUN
hassl-894	321	7	:	:	PUNCT
hassl-894	321	8	a	a	DET
hassl-894	321	9	two	two	NUM
hassl-894	321	10	least	least	ADJ
hassl-894	321	11	regression	regression	NOUN
hassl-894	321	12	approach	approach	NOUN
hassl-894	321	13	.	.	PUNCT
hassl-894	322	1	international	international	ADJ
hassl-894	322	2	journal	journal	PROPN
hassl-894	322	3	of	of	ADP
hassl-894	322	4	social	social	PROPN
hassl-894	322	5	sciences	sciences	PROPN
hassl-894	322	6	&	&	CCONJ
hassl-894	322	7	educational	educational	ADJ
hassl-894	322	8	studies	study	NOUN
hassl-894	322	9	,	,	PUNCT
hassl-894	322	10	4(3	4(3	NUM
hassl-894	322	11	)	)	PUNCT
hassl-894	322	12	,	,	PUNCT
hassl-894	322	13	94	94	NUM
hassl-894	322	14	-	-	SYM
hassl-894	322	15	106	106	NUM
hassl-894	322	16	.	.	PUNCT
hassl-894	322	17	available	available	ADJ
hassl-894	322	18	at	at	ADP
hassl-894	322	19	:	:	PUNCT
hassl-894	322	20	10.23918	10.23918	NUM
hassl-894	322	21	/	/	SYM
hassl-894	322	22	ijsses.v4i3p94	ijsses.v4i3p94	X
hassl-894	322	23	.	.	PUNCT
hassl-894	323	1	aliyu	aliyu	PROPN
hassl-894	323	2	,	,	PUNCT
hassl-894	323	3	&	&	CCONJ
hassl-894	323	4	noor	noor	PROPN
hassl-894	323	5	,	,	PUNCT
hassl-894	323	6	a.	a.	PROPN
hassl-894	323	7	b.	b.	PROPN
hassl-894	323	8	a.	a.	PROPN
hassl-894	323	9	(	(	PUNCT
hassl-894	323	10	2015	2015	NUM
hassl-894	323	11	)	)	PUNCT
hassl-894	323	12	.	.	PUNCT
hassl-894	324	1	corporate	corporate	ADJ
hassl-894	324	2	social	social	ADJ
hassl-894	324	3	responsibility	responsibility	NOUN
hassl-894	324	4	practice	practice	NOUN
hassl-894	324	5	and	and	CCONJ
hassl-894	324	6	corporate	corporate	ADJ
hassl-894	324	7	financial	financial	ADJ
hassl-894	324	8	performance	performance	NOUN
hassl-894	324	9	:	:	PUNCT
hassl-894	324	10	evidence	evidence	NOUN
hassl-894	324	11	from	from	ADP
hassl-894	324	12	nigeria	nigeria	PROPN
hassl-894	324	13	companies	company	NOUN
hassl-894	324	14	.	.	PUNCT
hassl-894	325	1	social	social	ADJ
hassl-894	325	2	responsibility	responsibility	NOUN
hassl-894	325	3	journal	journal	NOUN
hassl-894	325	4	,	,	PUNCT
hassl-894	325	5	11(4	11(4	NUM
hassl-894	325	6	)	)	PUNCT
hassl-894	325	7	,	,	PUNCT
hassl-894	325	8	749	749	NUM
hassl-894	325	9	–	–	PUNCT
hassl-894	325	10	763	763	NUM
hassl-894	325	11	.	.	PUNCT
hassl-894	325	12	available	available	ADJ
hassl-894	325	13	at	at	ADP
hassl-894	325	14	:	:	PUNCT
hassl-894	325	15	http://dx.doi.org/10.1108/srj-042014-0050	http://dx.doi.org/10.1108/srj-042014-0050	PROPN
hassl-894	325	16	.	.	PUNCT
hassl-894	326	1	amole	amole	PROPN
hassl-894	326	2	,	,	PUNCT
hassl-894	326	3	b.	b.	PROPN
hassl-894	326	4	b.	b.	PROPN
hassl-894	326	5	,	,	PUNCT
hassl-894	326	6	adebiyi	adebiyi	PROPN
hassl-894	326	7	,	,	PUNCT
hassl-894	326	8	s.	s.	PROPN
hassl-894	326	9	o.	o.	PROPN
hassl-894	326	10	,	,	PUNCT
hassl-894	326	11	&	&	CCONJ
hassl-894	326	12	muyideen	muyideen	PROPN
hassl-894	326	13	,	,	PUNCT
hassl-894	326	14	a.	a.	NOUN
hassl-894	326	15	a.	a.	NOUN
hassl-894	326	16	(	(	PUNCT
hassl-894	326	17	2012	2012	NUM
hassl-894	326	18	)	)	PUNCT
hassl-894	326	19	.	.	PUNCT
hassl-894	327	1	corporate	corporate	ADJ
hassl-894	327	2	social	social	ADJ
hassl-894	327	3	responsibility	responsibility	NOUN
hassl-894	327	4	and	and	CCONJ
hassl-894	327	5	profitability	profitability	NOUN
hassl-894	327	6	of	of	ADP
hassl-894	327	7	nigeria	nigeria	PROPN
hassl-894	327	8	banks	bank	NOUN
hassl-894	327	9	-	-	PUNCT
hassl-894	327	10	a	a	DET
hassl-894	327	11	causal	causal	ADJ
hassl-894	327	12	relationship	relationship	NOUN
hassl-894	327	13	.	.	PUNCT
hassl-894	328	1	research	research	NOUN
hassl-894	328	2	journal	journal	PROPN
hassl-894	328	3	of	of	ADP
hassl-894	328	4	finance	finance	NOUN
hassl-894	328	5	and	and	CCONJ
hassl-894	328	6	accounting	accounting	NOUN
hassl-894	328	7	,	,	PUNCT
hassl-894	328	8	3(1	3(1	NUM
hassl-894	328	9	)	)	PUNCT
hassl-894	328	10	,	,	PUNCT
hassl-894	328	11	6	6	NUM
hassl-894	328	12	-	-	SYM
hassl-894	328	13	17	17	NUM
hassl-894	328	14	.	.	PUNCT
hassl-894	329	1	anyakudo	anyakudo	NOUN
hassl-894	329	2	,	,	PUNCT
hassl-894	329	3	c.	c.	PROPN
hassl-894	329	4	u.	u.	PROPN
hassl-894	329	5	(	(	PUNCT
hassl-894	329	6	2016	2016	NUM
hassl-894	329	7	)	)	PUNCT
hassl-894	329	8	.	.	PUNCT
hassl-894	330	1	corporate	corporate	ADJ
hassl-894	330	2	social	social	ADJ
hassl-894	330	3	responsibility	responsibility	NOUN
hassl-894	330	4	in	in	ADP
hassl-894	330	5	nigeria	nigeria	PROPN
hassl-894	330	6	:	:	PUNCT
hassl-894	330	7	an	an	DET
hassl-894	330	8	exploration	exploration	NOUN
hassl-894	330	9	of	of	ADP
hassl-894	330	10	the	the	DET
hassl-894	330	11	efficacy	efficacy	NOUN
hassl-894	330	12	of	of	ADP
hassl-894	330	13	legal	legal	ADJ
hassl-894	330	14	regulation	regulation	NOUN
hassl-894	330	15	.	.	PUNCT
hassl-894	331	1	a	a	DET
hassl-894	331	2	thesis	thesis	NOUN
hassl-894	331	3	submitted	submit	VERB
hassl-894	331	4	for	for	ADP
hassl-894	331	5	the	the	DET
hassl-894	331	6	award	award	NOUN
hassl-894	331	7	of	of	ADP
hassl-894	331	8	the	the	DET
hassl-894	331	9	degree	degree	NOUN
hassl-894	331	10	of	of	ADP
hassl-894	331	11	doctor	doctor	NOUN
hassl-894	331	12	of	of	ADP
hassl-894	331	13	philosophy	philosophy	NOUN
hassl-894	331	14	in	in	ADP
hassl-894	331	15	law	law	NOUN
hassl-894	331	16	,	,	PUNCT
hassl-894	331	17	brunel	brunel	PROPN
hassl-894	331	18	university	university	PROPN
hassl-894	331	19	london	london	PROPN
hassl-894	331	20	.	.	PUNCT
hassl-894	332	1	aroh	aroh	PROPN
hassl-894	332	2	,	,	PUNCT
hassl-894	332	3	k.	k.	PROPN
hassl-894	332	4	n.	n.	PROPN
hassl-894	332	5	,	,	PUNCT
hassl-894	332	6	ubong	ubong	PROPN
hassl-894	332	7	,	,	PUNCT
hassl-894	332	8	i.	i.	PROPN
hassl-894	332	9	u.	u.	PROPN
hassl-894	332	10	,	,	PUNCT
hassl-894	332	11	eze	eze	PROPN
hassl-894	332	12	,	,	PUNCT
hassl-894	332	13	c.	c.	PROPN
hassl-894	332	14	l.	l.	PROPN
hassl-894	332	15	,	,	PUNCT
hassl-894	332	16	harry	harry	PROPN
hassl-894	332	17	,	,	PUNCT
hassl-894	332	18	i.	i.	PROPN
hassl-894	332	19	m.	m.	PROPN
hassl-894	332	20	,	,	PUNCT
hassl-894	332	21	umo	umo	ADJ
hassl-894	332	22	-	-	ADJ
hassl-894	332	23	otong	otong	ADJ
hassl-894	332	24	,	,	PUNCT
hassl-894	332	25	j.	j.	PROPN
hassl-894	332	26	c.	c.	PROPN
hassl-894	332	27	,	,	PUNCT
hassl-894	332	28	&	&	CCONJ
hassl-894	332	29	gobo	gobo	PROPN
hassl-894	332	30	,	,	PUNCT
hassl-894	332	31	a.	a.	PROPN
hassl-894	332	32	e.	e.	PROPN
hassl-894	332	33	(	(	PUNCT
hassl-894	332	34	2010	2010	NUM
hassl-894	332	35	)	)	PUNCT
hassl-894	332	36	.	.	PUNCT
hassl-894	333	1	oil	oil	NOUN
hassl-894	333	2	spill	spill	NOUN
hassl-894	333	3	incidents	incident	NOUN
hassl-894	333	4	and	and	CCONJ
hassl-894	333	5	pipeline	pipeline	NOUN
hassl-894	333	6	vandalization	vandalization	NOUN
hassl-894	333	7	in	in	ADP
hassl-894	333	8	nigeria	nigeria	PROPN
hassl-894	333	9	.	.	PUNCT
hassl-894	334	1	disaster	disaster	NOUN
hassl-894	334	2	prevention	prevention	NOUN
hassl-894	334	3	and	and	CCONJ
hassl-894	334	4	management	management	NOUN
hassl-894	334	5	,	,	PUNCT
hassl-894	334	6	19(1	19(1	NUM
hassl-894	334	7	)	)	PUNCT
hassl-894	334	8	,	,	PUNCT
hassl-894	334	9	70	70	NUM
hassl-894	334	10	-	-	SYM
hassl-894	334	11	87	87	NUM
hassl-894	334	12	.	.	PUNCT
hassl-894	335	1	available	available	ADJ
hassl-894	335	2	at	at	ADP
hassl-894	335	3	:	:	PUNCT
hassl-894	335	4	10.1108/09653561011022153	10.1108/09653561011022153	NUM
hassl-894	335	5	.	.	PUNCT
hassl-894	335	6	backman	backman	PROPN
hassl-894	335	7	,	,	PUNCT
hassl-894	335	8	j.	j.	PROPN
hassl-894	335	9	(	(	PUNCT
hassl-894	335	10	1975	1975	NUM
hassl-894	335	11	)	)	PUNCT
hassl-894	335	12	.	.	PUNCT
hassl-894	336	1	social	social	ADJ
hassl-894	336	2	responsibility	responsibility	NOUN
hassl-894	336	3	and	and	CCONJ
hassl-894	336	4	accountability	accountability	NOUN
hassl-894	336	5	.	.	PUNCT
hassl-894	337	1	new	new	PROPN
hassl-894	337	2	york	york	PROPN
hassl-894	337	3	:	:	PUNCT
hassl-894	337	4	ny	ny	PROPN
hassl-894	337	5	university	university	PROPN
hassl-894	337	6	press	press	NOUN
hassl-894	337	7	.	.	PUNCT
hassl-894	338	1	bala	bala	PROPN
hassl-894	338	2	,	,	PUNCT
hassl-894	338	3	a.	a.	PROPN
hassl-894	338	4	k.	k.	PROPN
hassl-894	338	5	m.	m.	PROPN
hassl-894	338	6	,	,	PUNCT
hassl-894	338	7	&	&	CCONJ
hassl-894	338	8	abdulrazaq	abdulrazaq	PROPN
hassl-894	338	9	,	,	PUNCT
hassl-894	338	10	s.	s.	PROPN
hassl-894	338	11	i.	i.	PROPN
hassl-894	338	12	(	(	PUNCT
hassl-894	338	13	2017	2017	NUM
hassl-894	338	14	)	)	PUNCT
hassl-894	338	15	.	.	PUNCT
hassl-894	339	1	financial	financial	ADJ
hassl-894	339	2	performance	performance	NOUN
hassl-894	339	3	and	and	CCONJ
hassl-894	339	4	corporate	corporate	ADJ
hassl-894	339	5	social	social	ADJ
hassl-894	339	6	responsibility	responsibility	NOUN
hassl-894	339	7	of	of	ADP
hassl-894	339	8	some	some	DET
hassl-894	339	9	selected	select	VERB
hassl-894	339	10	banks	bank	NOUN
hassl-894	339	11	in	in	ADP
hassl-894	339	12	nigeria	nigeria	PROPN
hassl-894	339	13	.	.	PUNCT
hassl-894	340	1	5(2	5(2	NUM
hassl-894	340	2	)	)	PUNCT
hassl-894	340	3	,	,	PUNCT
hassl-894	340	4	951	951	NUM
hassl-894	340	5	-	-	SYM
hassl-894	340	6	967	967	NUM
hassl-894	340	7	.	.	PUNCT
hassl-894	341	1	banele	banele	PROPN
hassl-894	341	2	,	,	PUNCT
hassl-894	341	3	d.	d.	PROPN
hassl-894	341	4	(	(	PUNCT
hassl-894	341	5	2016	2016	NUM
hassl-894	341	6	)	)	PUNCT
hassl-894	341	7	.	.	PUNCT
hassl-894	342	1	the	the	DET
hassl-894	342	2	impact	impact	NOUN
hassl-894	342	3	of	of	ADP
hassl-894	342	4	corporate	corporate	ADJ
hassl-894	342	5	social	social	ADJ
hassl-894	342	6	responsibility	responsibility	NOUN
hassl-894	342	7	on	on	ADP
hassl-894	342	8	company	company	NOUN
hassl-894	342	9	profitability	profitability	NOUN
hassl-894	342	10	in	in	ADP
hassl-894	342	11	zimbabwe	zimbabwe	PROPN
hassl-894	342	12	:	:	PUNCT
hassl-894	342	13	a	a	DET
hassl-894	342	14	case	case	NOUN
hassl-894	342	15	of	of	ADP
hassl-894	342	16	a	a	DET
hassl-894	342	17	listed	list	VERB
hassl-894	342	18	telecommunication	telecommunication	NOUN
hassl-894	342	19	company	company	NOUN
hassl-894	342	20	.	.	PUNCT
hassl-894	343	1	international	international	ADJ
hassl-894	343	2	journal	journal	PROPN
hassl-894	343	3	of	of	ADP
hassl-894	343	4	social	social	ADJ
hassl-894	343	5	science	science	NOUN
hassl-894	343	6	and	and	CCONJ
hassl-894	343	7	economics	economic	NOUN
hassl-894	343	8	invention	invention	NOUN
hassl-894	343	9	,	,	PUNCT
hassl-894	343	10	2(4	2(4	NUM
hassl-894	343	11	)	)	PUNCT
hassl-894	343	12	,	,	PUNCT
hassl-894	343	13	9	9	NUM
hassl-894	343	14	16	16	NUM
hassl-894	343	15	.	.	PUNCT
hassl-894	344	1	berkowitz	berkowitz	PROPN
hassl-894	344	2	,	,	PUNCT
hassl-894	344	3	e.	e.	PROPN
hassl-894	344	4	n.	n.	PROPN
hassl-894	344	5	,	,	PUNCT
hassl-894	344	6	kerin	kerin	PROPN
hassl-894	344	7	,	,	PUNCT
hassl-894	344	8	r.	r.	PROPN
hassl-894	344	9	a.	a.	PROPN
hassl-894	344	10	,	,	PUNCT
hassl-894	344	11	hartley	hartley	PROPN
hassl-894	344	12	,	,	PUNCT
hassl-894	344	13	&	&	CCONJ
hassl-894	344	14	rudelius	rudelius	PROPN
hassl-894	344	15	,	,	PUNCT
hassl-894	344	16	w.	w.	NOUN
hassl-894	344	17	(	(	PUNCT
hassl-894	344	18	2000	2000	NUM
hassl-894	344	19	)	)	PUNCT
hassl-894	344	20	.	.	PUNCT
hassl-894	345	1	marketing	marketing	NOUN
hassl-894	345	2	(	(	PUNCT
hassl-894	345	3	6th	6th	ADJ
hassl-894	345	4	ed	ed	NOUN
hassl-894	345	5	.	.	PUNCT
hassl-894	345	6	)	)	PUNCT
hassl-894	345	7	.	.	PUNCT
hassl-894	346	1	boston	boston	PROPN
hassl-894	346	2	:	:	PUNCT
hassl-894	346	3	boston	boston	PROPN
hassl-894	346	4	burr	burr	PROPN
hassl-894	346	5	ridge	ridge	PROPN
hassl-894	346	6	irwin	irwin	PROPN
hassl-894	346	7	mcgrawhill	mcgrawhill	PROPN
hassl-894	346	8	.	.	PUNCT
hassl-894	347	1	bowen	bowen	PROPN
hassl-894	347	2	,	,	PUNCT
hassl-894	347	3	h.	h.	PROPN
hassl-894	347	4	r.	r.	PROPN
hassl-894	347	5	(	(	PUNCT
hassl-894	347	6	1953	1953	NUM
hassl-894	347	7	)	)	PUNCT
hassl-894	347	8	.	.	PUNCT
hassl-894	348	1	social	social	ADJ
hassl-894	348	2	responsibilities	responsibility	NOUN
hassl-894	348	3	of	of	ADP
hassl-894	348	4	the	the	DET
hassl-894	348	5	businessman	businessman	NOUN
hassl-894	348	6	.	.	PUNCT
hassl-894	349	1	new	new	PROPN
hassl-894	349	2	york	york	PROPN
hassl-894	349	3	:	:	PUNCT
hassl-894	350	1	harper	harper	NOUN
hassl-894	350	2	.	.	PUNCT
hassl-894	351	1	bresciani	bresciani	PROPN
hassl-894	351	2	,	,	PUNCT
hassl-894	351	3	s.	s.	PROPN
hassl-894	351	4	,	,	PUNCT
hassl-894	351	5	&	&	CCONJ
hassl-894	351	6	ferraris	ferraris	PROPN
hassl-894	351	7	,	,	PUNCT
hassl-894	351	8	a.	a.	NOUN
hassl-894	351	9	(	(	PUNCT
hassl-894	351	10	2016	2016	NUM
hassl-894	351	11	)	)	PUNCT
hassl-894	351	12	.	.	PUNCT
hassl-894	352	1	innovation	innovation	NOUN
hassl-894	352	2	-	-	PUNCT
hassl-894	352	3	receiving	receive	VERB
hassl-894	352	4	subsidiaries	subsidiary	NOUN
hassl-894	352	5	and	and	CCONJ
hassl-894	352	6	dual	dual	ADJ
hassl-894	352	7	embeddedness	embeddedness	NOUN
hassl-894	352	8	:	:	PUNCT
hassl-894	352	9	impact	impact	NOUN
hassl-894	352	10	on	on	ADP
hassl-894	352	11	business	business	NOUN
hassl-894	352	12	performance	performance	NOUN
hassl-894	352	13	.	.	PUNCT
hassl-894	353	1	baltic	baltic	PROPN
hassl-894	353	2	journal	journal	PROPN
hassl-894	353	3	of	of	ADP
hassl-894	353	4	management	management	NOUN
hassl-894	353	5	11(1	11(1	NUM
hassl-894	353	6	)	)	PUNCT
hassl-894	353	7	,	,	PUNCT
hassl-894	353	8	108	108	NUM
hassl-894	353	9	-	-	SYM
hassl-894	353	10	130	130	NUM
hassl-894	353	11	.	.	PUNCT
hassl-894	354	1	cairns	cairns	PROPN
hassl-894	354	2	,	,	PUNCT
hassl-894	354	3	g.	g.	PROPN
hassl-894	354	4	,	,	PUNCT
hassl-894	354	5	de	de	PROPN
hassl-894	354	6	andrade	andrade	PROPN
hassl-894	354	7	,	,	PUNCT
hassl-894	354	8	m.	m.	NOUN
hassl-894	354	9	,	,	PUNCT
hassl-894	354	10	&	&	CCONJ
hassl-894	354	11	landon	landon	PROPN
hassl-894	354	12	,	,	PUNCT
hassl-894	354	13	j.	j.	PROPN
hassl-894	354	14	(	(	PUNCT
hassl-894	354	15	2016	2016	NUM
hassl-894	354	16	)	)	PUNCT
hassl-894	354	17	.	.	PUNCT
hassl-894	355	1	responsible	responsible	ADJ
hassl-894	355	2	food	food	NOUN
hassl-894	355	3	marketing	marketing	NOUN
hassl-894	355	4	and	and	CCONJ
hassl-894	355	5	standardisation	standardisation	NOUN
hassl-894	355	6	:	:	PUNCT
hassl-894	355	7	an	an	DET
hassl-894	355	8	exploratory	exploratory	ADJ
hassl-894	355	9	study	study	NOUN
hassl-894	355	10	.	.	PUNCT
hassl-894	356	1	british	british	ADJ
hassl-894	356	2	food	food	PROPN
hassl-894	356	3	journal	journal	PROPN
hassl-894	356	4	,	,	PUNCT
hassl-894	356	5	118(7	118(7	NUM
hassl-894	356	6	)	)	PUNCT
hassl-894	356	7	,	,	PUNCT
hassl-894	356	8	1641	1641	NUM
hassl-894	356	9	-	-	SYM
hassl-894	356	10	1664	1664	NUM
hassl-894	356	11	.	.	PUNCT
hassl-894	357	1	commission	commission	NOUN
hassl-894	357	2	of	of	ADP
hassl-894	357	3	the	the	DET
hassl-894	357	4	european	european	PROPN
hassl-894	357	5	communities	communities	PROPN
hassl-894	357	6	brussels	brussels	PROPN
hassl-894	357	7	.	.	PUNCT
hassl-894	358	1	(	(	PUNCT
hassl-894	358	2	2001	2001	NUM
hassl-894	358	3	)	)	PUNCT
hassl-894	358	4	.	.	PUNCT
hassl-894	359	1	promoting	promote	VERB
hassl-894	359	2	a	a	DET
hassl-894	359	3	european	european	ADJ
hassl-894	359	4	framework	framework	NOUN
hassl-894	359	5	for	for	ADP
hassl-894	359	6	corporate	corporate	ADJ
hassl-894	359	7	social	social	ADJ
hassl-894	359	8	responsibility	responsibility	NOUN
hassl-894	359	9	.	.	PUNCT
hassl-894	360	1	paper	paper	NOUN
hassl-894	360	2	presented	present	VERB
hassl-894	360	3	at	at	ADP
hassl-894	360	4	the	the	DET
hassl-894	360	5	green	green	PROPN
hassl-894	360	6	paper	paper	NOUN
hassl-894	360	7	presented	present	VERB
hassl-894	360	8	by	by	ADP
hassl-894	360	9	the	the	DET
hassl-894	360	10	commission	commission	PROPN
hassl-894	360	11	.	.	PUNCT
hassl-894	361	1	david	david	PROPN
hassl-894	361	2	,	,	PUNCT
hassl-894	361	3	o.	o.	PROPN
hassl-894	361	4	(	(	PUNCT
hassl-894	361	5	2012	2012	NUM
hassl-894	361	6	)	)	PUNCT
hassl-894	361	7	.	.	PUNCT
hassl-894	362	1	an	an	DET
hassl-894	362	2	assessment	assessment	NOUN
hassl-894	362	3	of	of	ADP
hassl-894	362	4	the	the	DET
hassl-894	362	5	impact	impact	NOUN
hassl-894	362	6	of	of	ADP
hassl-894	362	7	corporate	corporate	ADJ
hassl-894	362	8	social	social	ADJ
hassl-894	362	9	responsibility	responsibility	NOUN
hassl-894	362	10	on	on	ADP
hassl-894	362	11	nigerian	nigerian	ADJ
hassl-894	362	12	society	society	NOUN
hassl-894	362	13	:	:	PUNCT
hassl-894	362	14	the	the	DET
hassl-894	362	15	examples	example	NOUN
hassl-894	362	16	of	of	ADP
hassl-894	362	17	banking	banking	NOUN
hassl-894	362	18	and	and	CCONJ
hassl-894	362	19	communication	communication	NOUN
hassl-894	362	20	industries	industry	NOUN
hassl-894	362	21	.	.	PUNCT
hassl-894	363	1	universal	universal	ADJ
hassl-894	363	2	journal	journal	PROPN
hassl-894	363	3	of	of	ADP
hassl-894	363	4	marketing	marketing	NOUN
hassl-894	363	5	and	and	CCONJ
hassl-894	363	6	business	business	NOUN
hassl-894	363	7	research	research	NOUN
hassl-894	363	8	,	,	PUNCT
hassl-894	363	9	1(1	1(1	NUM
hassl-894	363	10	)	)	PUNCT
hassl-894	363	11	,	,	PUNCT
hassl-894	363	12	17	17	NUM
hassl-894	363	13	-	-	SYM
hassl-894	363	14	43	43	NUM
hassl-894	363	15	.	.	PUNCT
hassl-894	364	1	del	del	PROPN
hassl-894	364	2	giudice	giudice	PROPN
hassl-894	364	3	,	,	PUNCT
hassl-894	364	4	m.	m.	NOUN
hassl-894	364	5	,	,	PUNCT
hassl-894	364	6	khan	khan	PROPN
hassl-894	364	7	,	,	PUNCT
hassl-894	364	8	z.	z.	PROPN
hassl-894	364	9	,	,	PUNCT
hassl-894	364	10	de	de	PROPN
hassl-894	364	11	silva	silva	PROPN
hassl-894	364	12	,	,	PUNCT
hassl-894	364	13	m.	m.	NOUN
hassl-894	364	14	,	,	PUNCT
hassl-894	364	15	scuotto	scuotto	NOUN
hassl-894	364	16	,	,	PUNCT
hassl-894	364	17	v.	v.	PROPN
hassl-894	364	18	,	,	PUNCT
hassl-894	364	19	caputo	caputo	PROPN
hassl-894	364	20	,	,	PUNCT
hassl-894	364	21	f.	f.	PROPN
hassl-894	364	22	,	,	PUNCT
hassl-894	364	23	&	&	CCONJ
hassl-894	364	24	carayannis	carayannis	PROPN
hassl-894	364	25	,	,	PUNCT
hassl-894	364	26	e.	e.	PROPN
hassl-894	364	27	(	(	PUNCT
hassl-894	364	28	2017	2017	NUM
hassl-894	364	29	)	)	PUNCT
hassl-894	364	30	.	.	PUNCT
hassl-894	365	1	the	the	DET
hassl-894	365	2	microlevel	microlevel	ADJ
hassl-894	365	3	actions	action	NOUN
hassl-894	365	4	undertaken	undertake	VERB
hassl-894	365	5	by	by	ADP
hassl-894	365	6	owner	owner	NOUN
hassl-894	365	7	-	-	PUNCT
hassl-894	365	8	managers	manager	NOUN
hassl-894	365	9	in	in	ADP
hassl-894	365	10	improving	improve	VERB
hassl-894	365	11	the	the	DET
hassl-894	365	12	sustainability	sustainability	NOUN
hassl-894	365	13	practices	practice	NOUN
hassl-894	365	14	of	of	ADP
hassl-894	365	15	cultural	cultural	ADJ
hassl-894	365	16	and	and	CCONJ
hassl-894	365	17	creative	creative	ADJ
hassl-894	365	18	small	small	ADJ
hassl-894	365	19	and	and	CCONJ
hassl-894	365	20	medium	medium	ADJ
hassl-894	365	21	enterprises	enterprise	NOUN
hassl-894	365	22	:	:	PUNCT
hassl-894	365	23	a	a	DET
hassl-894	365	24	united	united	ADJ
hassl-894	365	25	kingdom	kingdom	PROPN
hassl-894	365	26	–	–	PUNCT
hassl-894	365	27	italy	italy	PROPN
hassl-894	365	28	comparison	comparison	NOUN
hassl-894	365	29	.	.	PUNCT
hassl-894	366	1	journal	journal	NOUN
hassl-894	366	2	of	of	ADP
hassl-894	366	3	organizational	organizational	ADJ
hassl-894	366	4	behavior	behavior	NOUN
hassl-894	366	5	,	,	PUNCT
hassl-894	366	6	38(9	38(9	NOUN
hassl-894	366	7	)	)	PUNCT
hassl-894	366	8	,	,	PUNCT
hassl-894	366	9	1396	1396	NUM
hassl-894	366	10	-	-	SYM
hassl-894	366	11	1414	1414	NUM
hassl-894	366	12	.	.	PUNCT
hassl-894	367	1	ehioghiren	ehioghiren	PROPN
hassl-894	367	2	,	,	PUNCT
hassl-894	367	3	e.	e.	PROPN
hassl-894	367	4	e.	e.	PROPN
hassl-894	367	5	,	,	PUNCT
hassl-894	367	6	&	&	CCONJ
hassl-894	367	7	eneh	eneh	PROPN
hassl-894	367	8	,	,	PUNCT
hassl-894	367	9	o.	o.	PROPN
hassl-894	367	10	(	(	PUNCT
hassl-894	367	11	2019	2019	NUM
hassl-894	367	12	)	)	PUNCT
hassl-894	367	13	.	.	PUNCT
hassl-894	368	1	corporate	corporate	ADJ
hassl-894	368	2	social	social	ADJ
hassl-894	368	3	responsibility	responsibility	NOUN
hassl-894	368	4	accounting	accounting	NOUN
hassl-894	368	5	and	and	CCONJ
hassl-894	368	6	financial	financial	ADJ
hassl-894	368	7	performance	performance	NOUN
hassl-894	368	8	of	of	ADP
hassl-894	368	9	insurance	insurance	NOUN
hassl-894	368	10	companies	company	NOUN
hassl-894	368	11	in	in	ADP
hassl-894	368	12	nigeria	nigeria	PROPN
hassl-894	368	13	.	.	PUNCT
hassl-894	369	1	international	international	ADJ
hassl-894	369	2	journal	journal	PROPN
hassl-894	369	3	of	of	ADP
hassl-894	369	4	academic	academic	ADJ
hassl-894	369	5	accounting	accounting	NOUN
hassl-894	369	6	,	,	PUNCT
hassl-894	369	7	finance	finance	NOUN
hassl-894	369	8	&	&	CCONJ
hassl-894	369	9	management	management	PROPN
hassl-894	369	10	research	research	PROPN
hassl-894	369	11	(	(	PUNCT
hassl-894	369	12	ijaafmr	ijaafmr	NOUN
hassl-894	369	13	)	)	PUNCT
hassl-894	369	14	,	,	PUNCT
hassl-894	369	15	3(5	3(5	NUM
hassl-894	369	16	)	)	PUNCT
hassl-894	369	17	,	,	PUNCT
hassl-894	369	18	16	16	NUM
hassl-894	369	19	-	-	SYM
hassl-894	369	20	25	25	NUM
hassl-894	369	21	.	.	PUNCT
hassl-894	370	1	freeman	freeman	PROPN
hassl-894	370	2	,	,	PUNCT
hassl-894	370	3	r.	r.	PROPN
hassl-894	370	4	e.	e.	PROPN
hassl-894	370	5	(	(	PUNCT
hassl-894	370	6	1984	1984	NUM
hassl-894	370	7	)	)	PUNCT
hassl-894	370	8	.	.	PUNCT
hassl-894	371	1	strategic	strategic	ADJ
hassl-894	371	2	management	management	NOUN
hassl-894	371	3	:	:	PUNCT
hassl-894	371	4	a	a	DET
hassl-894	371	5	stakeholder	stakeholder	NOUN
hassl-894	371	6	approach	approach	NOUN
hassl-894	371	7	.	.	PUNCT
hassl-894	372	1	boston	boston	PROPN
hassl-894	372	2	:	:	PUNCT
hassl-894	372	3	pitman	pitman	PROPN
hassl-894	372	4	.	.	PUNCT
hassl-894	373	1	herbert	herbert	PROPN
hassl-894	373	2	,	,	PUNCT
hassl-894	373	3	w.	w.	PROPN
hassl-894	373	4	e.	e.	PROPN
hassl-894	373	5	,	,	PUNCT
hassl-894	373	6	nwaorgu	nwaorgu	PROPN
hassl-894	373	7	,	,	PUNCT
hassl-894	373	8	i.	i.	PROPN
hassl-894	373	9	a.	a.	PROPN
hassl-894	373	10	,	,	PUNCT
hassl-894	373	11	onyilo	onyilo	ADJ
hassl-894	373	12	,	,	PUNCT
hassl-894	373	13	f.	f.	PROPN
hassl-894	373	14	,	,	PUNCT
hassl-894	373	15	&	&	CCONJ
hassl-894	373	16	iormbagah	iormbagah	PROPN
hassl-894	373	17	,	,	PUNCT
hassl-894	373	18	j.	j.	PROPN
hassl-894	373	19	a.	a.	PROPN
hassl-894	373	20	(	(	PUNCT
hassl-894	373	21	2020	2020	NUM
hassl-894	373	22	)	)	PUNCT
hassl-894	373	23	.	.	PUNCT
hassl-894	374	1	sustainability	sustainability	NOUN
hassl-894	374	2	reporting	reporting	NOUN
hassl-894	374	3	and	and	CCONJ
hassl-894	374	4	performance	performance	NOUN
hassl-894	374	5	of	of	ADP
hassl-894	374	6	listed	list	VERB
hassl-894	374	7	upstream	upstream	ADJ
hassl-894	374	8	oil	oil	NOUN
hassl-894	374	9	and	and	CCONJ
hassl-894	374	10	gas	gas	NOUN
hassl-894	374	11	firms	firm	NOUN
hassl-894	374	12	in	in	ADP
hassl-894	374	13	nigeria	nigeria	PROPN
hassl-894	374	14	:	:	PUNCT
hassl-894	374	15	a	a	DET
hassl-894	374	16	content	content	NOUN
hassl-894	374	17	evaluation	evaluation	NOUN
hassl-894	374	18	approach	approach	NOUN
hassl-894	374	19	.	.	PUNCT
hassl-894	375	1	international	international	ADJ
hassl-894	375	2	journal	journal	PROPN
hassl-894	375	3	of	of	ADP
hassl-894	375	4	applied	apply	VERB
hassl-894	375	5	economics	economic	NOUN
hassl-894	375	6	,	,	PUNCT
hassl-894	375	7	finance	finance	NOUN
hassl-894	375	8	and	and	CCONJ
hassl-894	375	9	accounting	accounting	NOUN
hassl-894	375	10	,	,	PUNCT
hassl-894	375	11	8(1	8(1	NOUN
hassl-894	375	12	)	)	PUNCT
hassl-894	375	13	,	,	PUNCT
hassl-894	375	14	46	46	NUM
hassl-894	375	15	-	-	SYM
hassl-894	375	16	61	61	NUM
hassl-894	375	17	.	.	PUNCT
hassl-894	375	18	available	available	ADJ
hassl-894	375	19	at	at	ADP
hassl-894	375	20	:	:	PUNCT
hassl-894	375	21	https://doi.org/https://doi.org/10.33094/8.2017.2020.81.46.61	https://doi.org/https://doi.org/10.33094/8.2017.2020.81.46.61	NUM
hassl-894	375	22	.	.	PUNCT
hassl-894	376	1	jensen	jensen	PROPN
hassl-894	376	2	,	,	PUNCT
hassl-894	376	3	m.	m.	PROPN
hassl-894	376	4	c.	c.	PROPN
hassl-894	376	5	(	(	PUNCT
hassl-894	376	6	2002	2002	NUM
hassl-894	376	7	)	)	PUNCT
hassl-894	376	8	.	.	PUNCT
hassl-894	377	1	value	value	PROPN
hassl-894	377	2	maximization	maximization	NOUN
hassl-894	377	3	,	,	PUNCT
hassl-894	377	4	stakeholder	stakeholder	NOUN
hassl-894	377	5	theory	theory	NOUN
hassl-894	377	6	,	,	PUNCT
hassl-894	377	7	and	and	CCONJ
hassl-894	377	8	the	the	DET
hassl-894	377	9	corporate	corporate	ADJ
hassl-894	377	10	objective	objective	ADJ
hassl-894	377	11	function	function	NOUN
hassl-894	377	12	.	.	PUNCT
hassl-894	378	1	business	business	NOUN
hassl-894	378	2	ethics	ethic	NOUN
hassl-894	378	3	quarterly	quarterly	ADV
hassl-894	378	4	,	,	PUNCT
hassl-894	378	5	12	12	NUM
hassl-894	378	6	,	,	PUNCT
hassl-894	378	7	235	235	NUM
hassl-894	378	8	-	-	SYM
hassl-894	378	9	256	256	NUM
hassl-894	378	10	.	.	PUNCT
hassl-894	378	11	available	available	ADJ
hassl-894	378	12	at	at	ADP
hassl-894	378	13	:	:	PUNCT
hassl-894	378	14	http://dx.doi.org/10.2307/3857812	http://dx.doi.org/10.2307/3857812	NOUN
hassl-894	378	15	.	.	PUNCT
hassl-894	379	1	jones	jones	PROPN
hassl-894	379	2	,	,	PUNCT
hassl-894	379	3	p.	p.	PROPN
hassl-894	379	4	,	,	PUNCT
hassl-894	379	5	comfort	comfort	PROPN
hassl-894	379	6	,	,	PUNCT
hassl-894	379	7	d.	d.	PROPN
hassl-894	379	8	,	,	PUNCT
hassl-894	379	9	hillier	hillier	ADV
hassl-894	379	10	,	,	PUNCT
hassl-894	379	11	d.	d.	PROPN
hassl-894	379	12	,	,	PUNCT
hassl-894	379	13	&	&	CCONJ
hassl-894	379	14	eastwood	eastwood	PROPN
hassl-894	379	15	,	,	PUNCT
hassl-894	379	16	i.	i.	PROPN
hassl-894	379	17	(	(	PUNCT
hassl-894	379	18	2005	2005	NUM
hassl-894	379	19	)	)	PUNCT
hassl-894	379	20	.	.	PUNCT
hassl-894	380	1	corporate	corporate	ADJ
hassl-894	380	2	social	social	ADJ
hassl-894	380	3	responsibility	responsibility	NOUN
hassl-894	380	4	:	:	PUNCT
hassl-894	380	5	a	a	DET
hassl-894	380	6	case	case	NOUN
hassl-894	380	7	study	study	NOUN
hassl-894	380	8	of	of	ADP
hassl-894	380	9	the	the	DET
hassl-894	380	10	uk	uk	PROPN
hassl-894	380	11	's	's	PART
hassl-894	380	12	leading	lead	VERB
hassl-894	380	13	food	food	NOUN
hassl-894	380	14	retailers	retailer	NOUN
hassl-894	380	15	.	.	PUNCT
hassl-894	381	1	british	british	ADJ
hassl-894	381	2	food	food	PROPN
hassl-894	381	3	journal	journal	PROPN
hassl-894	381	4	,	,	PUNCT
hassl-894	381	5	107(5	107(5	NUM
hassl-894	381	6	)	)	PUNCT
hassl-894	381	7	,	,	PUNCT
hassl-894	381	8	423	423	NUM
hassl-894	381	9	-	-	SYM
hassl-894	381	10	435	435	NUM
hassl-894	381	11	.	.	PUNCT
hassl-894	382	1	http://dx.doi.org/10.1108/srj-04-2014-0050	http://dx.doi.org/10.1108/srj-04-2014-0050	PROPN
hassl-894	382	2	http://dx.doi.org/10.1108/srj-04-2014-0050	http://dx.doi.org/10.1108/srj-04-2014-0050	PROPN
hassl-894	382	3	http://dx.doi.org/10.2307/3857812	http://dx.doi.org/10.2307/3857812	NOUN
hassl-894	382	4	humanities	humanity	NOUN
hassl-894	382	5	and	and	CCONJ
hassl-894	382	6	social	social	ADJ
hassl-894	382	7	sciences	science	NOUN
hassl-894	382	8	letters	letter	NOUN
hassl-894	382	9	,	,	PUNCT
hassl-894	382	10	2021	2021	NUM
hassl-894	382	11	,	,	PUNCT
hassl-894	382	12	9(2	9(2	NUM
hassl-894	382	13	):	):	PUNCT
hassl-894	382	14	220	220	NUM
hassl-894	382	15	-	-	SYM
hassl-894	382	16	236	236	NUM
hassl-894	382	17	235	235	NUM
hassl-894	382	18	©	©	PROPN
hassl-894	382	19	2021	2021	NUM
hassl-894	382	20	conscientia	conscientia	PROPN
hassl-894	382	21	beam	beam	PROPN
hassl-894	382	22	.	.	PUNCT
hassl-894	383	1	all	all	DET
hassl-894	383	2	rights	right	NOUN
hassl-894	383	3	reserved	reserve	VERB
hassl-894	383	4	.	.	PUNCT
hassl-894	384	1	joseph	joseph	PROPN
hassl-894	384	2	,	,	PUNCT
hassl-894	384	3	m.	m.	PROPN
hassl-894	384	4	u.	u.	PROPN
hassl-894	384	5	,	,	PUNCT
hassl-894	384	6	&	&	CCONJ
hassl-894	384	7	okafor	okafor	PROPN
hassl-894	384	8	,	,	PUNCT
hassl-894	384	9	m.	m.	NOUN
hassl-894	384	10	c.	c.	PROPN
hassl-894	384	11	(	(	PUNCT
hassl-894	384	12	2016	2016	NUM
hassl-894	384	13	)	)	PUNCT
hassl-894	384	14	.	.	PUNCT
hassl-894	385	1	impact	impact	NOUN
hassl-894	385	2	of	of	ADP
hassl-894	385	3	corporate	corporate	ADJ
hassl-894	385	4	social	social	ADJ
hassl-894	385	5	responsibility	responsibility	NOUN
hassl-894	385	6	on	on	ADP
hassl-894	385	7	financial	financial	ADJ
hassl-894	385	8	performance	performance	NOUN
hassl-894	385	9	:	:	PUNCT
hassl-894	385	10	evidence	evidence	NOUN
hassl-894	385	11	from	from	ADP
hassl-894	385	12	listed	list	VERB
hassl-894	385	13	banks	bank	NOUN
hassl-894	385	14	in	in	ADP
hassl-894	385	15	nigeria	nigeria	PROPN
hassl-894	385	16	.	.	PUNCT
hassl-894	386	1	expert	expert	NOUN
hassl-894	386	2	journal	journal	PROPN
hassl-894	386	3	of	of	ADP
hassl-894	386	4	finance	finance	NOUN
hassl-894	386	5	,	,	PUNCT
hassl-894	386	6	4(1	4(1	NOUN
hassl-894	386	7	)	)	PUNCT
hassl-894	386	8	,	,	PUNCT
hassl-894	386	9	1	1	NUM
hassl-894	386	10	-	-	SYM
hassl-894	386	11	9	9	NUM
hassl-894	386	12	.	.	PUNCT
hassl-894	387	1	kim	kim	PROPN
hassl-894	387	2	,	,	PUNCT
hassl-894	387	3	k.-h	k.-h	PROPN
hassl-894	387	4	.	.	PUNCT
hassl-894	387	5	,	,	PUNCT
hassl-894	387	6	kim	kim	PROPN
hassl-894	387	7	,	,	PUNCT
hassl-894	387	8	m.	m.	NOUN
hassl-894	387	9	,	,	PUNCT
hassl-894	387	10	&	&	CCONJ
hassl-894	387	11	qian	qian	PROPN
hassl-894	387	12	,	,	PUNCT
hassl-894	387	13	c.	c.	PROPN
hassl-894	387	14	(	(	PUNCT
hassl-894	387	15	2018	2018	NUM
hassl-894	387	16	)	)	PUNCT
hassl-894	387	17	.	.	PUNCT
hassl-894	388	1	effects	effect	NOUN
hassl-894	388	2	of	of	ADP
hassl-894	388	3	corporate	corporate	ADJ
hassl-894	388	4	social	social	ADJ
hassl-894	388	5	responsibility	responsibility	NOUN
hassl-894	388	6	on	on	ADP
hassl-894	388	7	corporate	corporate	ADJ
hassl-894	388	8	financial	financial	ADJ
hassl-894	388	9	performance	performance	NOUN
hassl-894	388	10	:	:	PUNCT
hassl-894	388	11	a	a	DET
hassl-894	388	12	competitive	competitive	ADJ
hassl-894	388	13	-	-	PUNCT
hassl-894	388	14	action	action	NOUN
hassl-894	388	15	perspective	perspective	NOUN
hassl-894	388	16	.	.	PUNCT
hassl-894	389	1	journal	journal	PROPN
hassl-894	389	2	of	of	ADP
hassl-894	389	3	management	management	NOUN
hassl-894	389	4	,	,	PUNCT
hassl-894	389	5	44(3	44(3	NOUN
hassl-894	389	6	)	)	PUNCT
hassl-894	389	7	,	,	PUNCT
hassl-894	389	8	1097	1097	NUM
hassl-894	389	9	-	-	SYM
hassl-894	389	10	1118	1118	NUM
hassl-894	389	11	.	.	PUNCT
hassl-894	390	1	available	available	ADJ
hassl-894	390	2	at	at	ADP
hassl-894	390	3	:	:	PUNCT
hassl-894	390	4	https://doi.org/10.1177/0149206315602530	https://doi.org/10.1177/0149206315602530	X
hassl-894	390	5	.	.	PUNCT
hassl-894	391	1	mahmoud	mahmoud	PROPN
hassl-894	391	2	,	,	PUNCT
hassl-894	391	3	y.	y.	PROPN
hassl-894	391	4	m.	m.	PROPN
hassl-894	391	5	k.	k.	PROPN
hassl-894	391	6	(	(	PUNCT
hassl-894	391	7	2017	2017	NUM
hassl-894	391	8	)	)	PUNCT
hassl-894	391	9	.	.	PUNCT
hassl-894	392	1	corporate	corporate	ADJ
hassl-894	392	2	social	social	ADJ
hassl-894	392	3	responsibility	responsibility	NOUN
hassl-894	392	4	and	and	CCONJ
hassl-894	392	5	corporate	corporate	ADJ
hassl-894	392	6	financial	financial	ADJ
hassl-894	392	7	performance	performance	NOUN
hassl-894	392	8	:	:	PUNCT
hassl-894	392	9	case	case	NOUN
hassl-894	392	10	study	study	NOUN
hassl-894	392	11	of	of	ADP
hassl-894	392	12	pakistan	pakistan	PROPN
hassl-894	392	13	.	.	PUNCT
hassl-894	393	1	universal	universal	ADJ
hassl-894	393	2	journal	journal	PROPN
hassl-894	393	3	of	of	ADP
hassl-894	393	4	management	management	NOUN
hassl-894	393	5	,	,	PUNCT
hassl-894	393	6	5(10	5(10	NUM
hassl-894	393	7	)	)	PUNCT
hassl-894	393	8	,	,	PUNCT
hassl-894	393	9	457	457	NUM
hassl-894	393	10	-	-	SYM
hassl-894	393	11	476	476	NUM
hassl-894	393	12	.	.	PUNCT
hassl-894	393	13	available	available	ADJ
hassl-894	393	14	at	at	ADP
hassl-894	393	15	:	:	PUNCT
hassl-894	393	16	10.13189	10.13189	NUM
hassl-894	393	17	/	/	SYM
hassl-894	393	18	ujm.2017.051001	ujm.2017.051001	PROPN
hassl-894	393	19	.	.	PUNCT
hassl-894	394	1	malarvizhi	malarvizhi	PROPN
hassl-894	394	2	,	,	PUNCT
hassl-894	394	3	p.	p.	NOUN
hassl-894	394	4	,	,	PUNCT
hassl-894	394	5	&	&	CCONJ
hassl-894	394	6	ranjani	ranjani	PROPN
hassl-894	394	7	,	,	PUNCT
hassl-894	394	8	m.	m.	NOUN
hassl-894	394	9	(	(	PUNCT
hassl-894	394	10	2013	2013	NUM
hassl-894	394	11	)	)	PUNCT
hassl-894	394	12	.	.	PUNCT
hassl-894	395	1	link	link	NOUN
hassl-894	395	2	between	between	ADP
hassl-894	395	3	corporate	corporate	ADJ
hassl-894	395	4	environmental	environmental	ADJ
hassl-894	395	5	disclosure	disclosure	NOUN
hassl-894	395	6	and	and	CCONJ
hassl-894	395	7	firm	firm	ADJ
hassl-894	395	8	performance	performance	NOUN
hassl-894	395	9	”	"	PUNCT
hassl-894	395	10	–	–	PUNCT
hassl-894	395	11	perception	perception	NOUN
hassl-894	395	12	or	or	CCONJ
hassl-894	395	13	reality	reality	NOUN
hassl-894	395	14	?	?	PUNCT
hassl-894	396	1	review	review	NOUN
hassl-894	396	2	of	of	ADP
hassl-894	396	3	integrative	integrative	ADJ
hassl-894	396	4	business	business	NOUN
hassl-894	396	5	and	and	CCONJ
hassl-894	396	6	economics	economic	NOUN
hassl-894	396	7	research	research	NOUN
hassl-894	396	8	,	,	PUNCT
hassl-894	396	9	5(3	5(3	NUM
hassl-894	396	10	)	)	PUNCT
hassl-894	396	11	,	,	PUNCT
hassl-894	396	12	1	1	NUM
hassl-894	396	13	-	-	SYM
hassl-894	396	14	34	34	NUM
hassl-894	396	15	.	.	PUNCT
hassl-894	397	1	maria	maria	PROPN
hassl-894	397	2	-	-	PUNCT
hassl-894	397	3	gaia	gaia	PROPN
hassl-894	397	4	,	,	PUNCT
hassl-894	397	5	s.	s.	PROPN
hassl-894	397	6	(	(	PUNCT
hassl-894	397	7	2009	2009	NUM
hassl-894	397	8	)	)	PUNCT
hassl-894	397	9	.	.	PUNCT
hassl-894	398	1	the	the	DET
hassl-894	398	2	relationship	relationship	NOUN
hassl-894	398	3	between	between	ADP
hassl-894	398	4	corporate	corporate	ADJ
hassl-894	398	5	social	social	ADJ
hassl-894	398	6	performance	performance	NOUN
hassl-894	398	7	and	and	CCONJ
hassl-894	398	8	corporate	corporate	ADJ
hassl-894	398	9	financial	financial	ADJ
hassl-894	398	10	performance	performance	NOUN
hassl-894	398	11	in	in	ADP
hassl-894	398	12	the	the	DET
hassl-894	398	13	banking	banking	NOUN
hassl-894	398	14	sector	sector	NOUN
hassl-894	398	15	.	.	PUNCT
hassl-894	399	1	journal	journal	PROPN
hassl-894	399	2	of	of	ADP
hassl-894	399	3	business	business	NOUN
hassl-894	399	4	ethics	ethic	NOUN
hassl-894	399	5	,	,	PUNCT
hassl-894	399	6	104(1	104(1	NUM
hassl-894	399	7	)	)	PUNCT
hassl-894	399	8	,	,	PUNCT
hassl-894	399	9	133	133	NUM
hassl-894	399	10	-	-	SYM
hassl-894	399	11	148	148	NUM
hassl-894	399	12	.	.	PUNCT
hassl-894	399	13	available	available	ADJ
hassl-894	399	14	at	at	ADP
hassl-894	399	15	:	:	PUNCT
hassl-894	399	16	10.2139	10.2139	NUM
hassl-894	399	17	/	/	SYM
hassl-894	399	18	ssrn.1325956	ssrn.1325956	PROPN
hassl-894	399	19	.	.	PROPN
hassl-894	399	20	micah	micah	PROPN
hassl-894	399	21	,	,	PUNCT
hassl-894	399	22	l.	l.	PROPN
hassl-894	399	23	c.	c.	PROPN
hassl-894	399	24	,	,	PUNCT
hassl-894	399	25	esq	esq	PROPN
hassl-894	399	26	,	,	PUNCT
hassl-894	399	27	u.	u.	PROPN
hassl-894	399	28	i.	i.	PROPN
hassl-894	399	29	,	,	PUNCT
hassl-894	399	30	&	&	CCONJ
hassl-894	399	31	adebayo	adebayo	PROPN
hassl-894	399	32	,	,	PUNCT
hassl-894	399	33	o.	o.	PROPN
hassl-894	399	34	(	(	PUNCT
hassl-894	399	35	2012	2012	NUM
hassl-894	399	36	)	)	PUNCT
hassl-894	399	37	.	.	PUNCT
hassl-894	400	1	corporate	corporate	ADJ
hassl-894	400	2	social	social	ADJ
hassl-894	400	3	responsibility	responsibility	NOUN
hassl-894	400	4	and	and	CCONJ
hassl-894	400	5	compliance	compliance	NOUN
hassl-894	400	6	with	with	ADP
hassl-894	400	7	regulations	regulation	NOUN
hassl-894	400	8	in	in	ADP
hassl-894	400	9	nigeria	nigeria	PROPN
hassl-894	400	10	.	.	PUNCT
hassl-894	401	1	research	research	NOUN
hassl-894	401	2	journal	journal	PROPN
hassl-894	401	3	of	of	ADP
hassl-894	401	4	finance	finance	NOUN
hassl-894	401	5	and	and	CCONJ
hassl-894	401	6	accounting	accounting	NOUN
hassl-894	401	7	,	,	PUNCT
hassl-894	401	8	3(2	3(2	NUM
hassl-894	401	9	)	)	PUNCT
hassl-894	401	10	,	,	PUNCT
hassl-894	401	11	16	16	NUM
hassl-894	401	12	-	-	SYM
hassl-894	401	13	24	24	NUM
hassl-894	401	14	.	.	PUNCT
hassl-894	402	1	milton	milton	PROPN
hassl-894	402	2	,	,	PUNCT
hassl-894	402	3	f.	f.	PROPN
hassl-894	402	4	(	(	PUNCT
hassl-894	402	5	1970	1970	NUM
hassl-894	402	6	)	)	PUNCT
hassl-894	402	7	.	.	PUNCT
hassl-894	403	1	the	the	DET
hassl-894	403	2	social	social	ADJ
hassl-894	403	3	responsibility	responsibility	NOUN
hassl-894	403	4	of	of	ADP
hassl-894	403	5	business	business	NOUN
hassl-894	403	6	is	be	AUX
hassl-894	403	7	to	to	PART
hassl-894	403	8	increase	increase	VERB
hassl-894	403	9	its	its	PRON
hassl-894	403	10	profits	profit	NOUN
hassl-894	403	11	.	.	PUNCT
hassl-894	404	1	the	the	DET
hassl-894	404	2	new	new	PROPN
hassl-894	404	3	york	york	PROPN
hassl-894	404	4	times	times	PROPN
hassl-894	404	5	magazine	magazine	PROPN
hassl-894	404	6	,	,	PUNCT
hassl-894	404	7	new	new	PROPN
hassl-894	404	8	york	york	PROPN
hassl-894	404	9	.	.	PUNCT
hassl-894	405	1	munisi	munisi	PROPN
hassl-894	405	2	,	,	PUNCT
hassl-894	405	3	g.	g.	PROPN
hassl-894	405	4	,	,	PUNCT
hassl-894	405	5	&	&	CCONJ
hassl-894	405	6	randøy	randøy	PROPN
hassl-894	405	7	,	,	PUNCT
hassl-894	405	8	t.	t.	PROPN
hassl-894	405	9	(	(	PUNCT
hassl-894	405	10	2013	2013	NUM
hassl-894	405	11	)	)	PUNCT
hassl-894	405	12	.	.	PUNCT
hassl-894	406	1	corporate	corporate	ADJ
hassl-894	406	2	governance	governance	NOUN
hassl-894	406	3	and	and	CCONJ
hassl-894	406	4	company	company	NOUN
hassl-894	406	5	performance	performance	NOUN
hassl-894	406	6	across	across	ADP
hassl-894	406	7	sub	sub	ADJ
hassl-894	406	8	-	-	ADJ
hassl-894	406	9	saharan	saharan	ADJ
hassl-894	406	10	african	african	ADJ
hassl-894	406	11	countries	country	NOUN
hassl-894	406	12	.	.	PUNCT
hassl-894	407	1	journal	journal	PROPN
hassl-894	407	2	of	of	ADP
hassl-894	407	3	economics	economic	NOUN
hassl-894	407	4	and	and	CCONJ
hassl-894	407	5	business	business	NOUN
hassl-894	407	6	,	,	PUNCT
hassl-894	407	7	70	70	NUM
hassl-894	407	8	,	,	PUNCT
hassl-894	407	9	92	92	NUM
hassl-894	407	10	-	-	SYM
hassl-894	407	11	110	110	NUM
hassl-894	407	12	.	.	PUNCT
hassl-894	407	13	available	available	ADJ
hassl-894	407	14	at	at	ADP
hassl-894	407	15	:	:	PUNCT
hassl-894	407	16	10.1016	10.1016	NUM
hassl-894	407	17	/	/	SYM
hassl-894	407	18	j.jeconbus.2013.08.003	j.jeconbus.2013.08.003	PROPN
hassl-894	407	19	.	.	PROPN
hassl-894	407	20	muzurura	muzurura	PROPN
hassl-894	407	21	,	,	PUNCT
hassl-894	407	22	j.	j.	PROPN
hassl-894	407	23	(	(	PUNCT
hassl-894	407	24	2019	2019	NUM
hassl-894	407	25	)	)	PUNCT
hassl-894	407	26	.	.	PUNCT
hassl-894	408	1	the	the	DET
hassl-894	408	2	dynamics	dynamic	NOUN
hassl-894	408	3	of	of	ADP
hassl-894	408	4	firm	firm	ADJ
hassl-894	408	5	-	-	PUNCT
hassl-894	408	6	level	level	NOUN
hassl-894	408	7	investment	investment	NOUN
hassl-894	408	8	behaviour	behaviour	NOUN
hassl-894	408	9	of	of	ADP
hassl-894	408	10	private	private	ADJ
hassl-894	408	11	firms	firm	NOUN
hassl-894	408	12	in	in	ADP
hassl-894	408	13	zimbabwe	zimbabwe	PROPN
hassl-894	408	14	under	under	ADP
hassl-894	408	15	uncertainty	uncertainty	NOUN
hassl-894	408	16	,	,	PUNCT
hassl-894	408	17	corruption	corruption	NOUN
hassl-894	408	18	and	and	CCONJ
hassl-894	408	19	high	high	ADJ
hassl-894	408	20	taxation	taxation	NOUN
hassl-894	408	21	regime	regime	NOUN
hassl-894	408	22	.	.	PUNCT
hassl-894	409	1	global	global	ADJ
hassl-894	409	2	journal	journal	PROPN
hassl-894	409	3	of	of	ADP
hassl-894	409	4	social	social	ADJ
hassl-894	409	5	sciences	science	NOUN
hassl-894	409	6	studies	study	NOUN
hassl-894	409	7	,	,	PUNCT
hassl-894	409	8	5(1	5(1	NUM
hassl-894	409	9	)	)	PUNCT
hassl-894	409	10	,	,	PUNCT
hassl-894	409	11	28	28	NUM
hassl-894	409	12	-	-	SYM
hassl-894	409	13	45	45	NUM
hassl-894	409	14	.	.	PUNCT
hassl-894	409	15	national	national	PROPN
hassl-894	409	16	planning	planning	PROPN
hassl-894	409	17	commission	commission	PROPN
hassl-894	409	18	.	.	PUNCT
hassl-894	410	1	(	(	PUNCT
hassl-894	410	2	2004	2004	NUM
hassl-894	410	3	)	)	PUNCT
hassl-894	410	4	.	.	PUNCT
hassl-894	411	1	meeting	meet	VERB
hassl-894	411	2	everyone	everyone	PRON
hassl-894	411	3	’s	’s	PART
hassl-894	411	4	needs	need	NOUN
hassl-894	411	5	.	.	PUNCT
hassl-894	412	1	national	national	ADJ
hassl-894	412	2	economic	economic	ADJ
hassl-894	412	3	empowerment	empowerment	NOUN
hassl-894	412	4	and	and	CCONJ
hassl-894	412	5	development	development	NOUN
hassl-894	412	6	strategy	strategy	NOUN
hassl-894	412	7	.	.	PUNCT
hassl-894	413	1	abuja	abuja	PROPN
hassl-894	413	2	nigeria	nigeria	PROPN
hassl-894	413	3	:	:	PUNCT
hassl-894	413	4	npc	npc	PROPN
hassl-894	413	5	.	.	PUNCT
hassl-894	414	1	ncg	ncg	PROPN
hassl-894	414	2	/	/	SYM
hassl-894	414	3	csra	csra	PROPN
hassl-894	414	4	.	.	PUNCT
hassl-894	415	1	(	(	PUNCT
hassl-894	415	2	2009	2009	NUM
hassl-894	415	3	)	)	PUNCT
hassl-894	415	4	.	.	PUNCT
hassl-894	416	1	report	report	NOUN
hassl-894	416	2	of	of	ADP
hassl-894	416	3	the	the	DET
hassl-894	416	4	vision	vision	NOUN
hassl-894	416	5	2020	2020	NUM
hassl-894	416	6	:	:	PUNCT
hassl-894	416	7	national	national	PROPN
hassl-894	416	8	technical	technical	PROPN
hassl-894	416	9	working	working	PROPN
hassl-894	416	10	group	group	NOUN
hassl-894	416	11	.	.	PUNCT
hassl-894	417	1	nigeria	nigeria	PROPN
hassl-894	417	2	:	:	PUNCT
hassl-894	418	1	ncg	ncg	PROPN
hassl-894	418	2	/	/	SYM
hassl-894	418	3	csra	csra	PROPN
hassl-894	418	4	.	.	PUNCT
hassl-894	418	5	nnenna	nnenna	ADJ
hassl-894	418	6	,	,	PUNCT
hassl-894	418	7	o.	o.	PROPN
hassl-894	418	8	,	,	PUNCT
hassl-894	418	9	&	&	CCONJ
hassl-894	418	10	carol	carol	PROPN
hassl-894	418	11	,	,	PUNCT
hassl-894	418	12	n.	n.	NOUN
hassl-894	418	13	(	(	PUNCT
hassl-894	418	14	2016	2016	NUM
hassl-894	418	15	)	)	PUNCT
hassl-894	418	16	.	.	PUNCT
hassl-894	419	1	the	the	DET
hassl-894	419	2	impact	impact	NOUN
hassl-894	419	3	of	of	ADP
hassl-894	419	4	corporate	corporate	ADJ
hassl-894	419	5	social	social	ADJ
hassl-894	419	6	responsibility	responsibility	NOUN
hassl-894	419	7	reporting	report	VERB
hassl-894	419	8	on	on	ADP
hassl-894	419	9	profitability	profitability	NOUN
hassl-894	419	10	of	of	ADP
hassl-894	419	11	nigerian	nigerian	ADJ
hassl-894	419	12	manufacturing	manufacturing	NOUN
hassl-894	419	13	firms	firm	NOUN
hassl-894	419	14	.	.	PUNCT
hassl-894	420	1	research	research	NOUN
hassl-894	420	2	journal	journal	PROPN
hassl-894	420	3	of	of	ADP
hassl-894	420	4	finance	finance	NOUN
hassl-894	420	5	and	and	CCONJ
hassl-894	420	6	accounting	accounting	NOUN
hassl-894	420	7	,	,	PUNCT
hassl-894	420	8	7(16	7(16	NUM
hassl-894	420	9	)	)	PUNCT
hassl-894	420	10	,	,	PUNCT
hassl-894	420	11	227	227	NUM
hassl-894	420	12	-	-	SYM
hassl-894	420	13	232	232	NUM
hassl-894	420	14	.	.	PUNCT
hassl-894	421	1	odetayo	odetayo	PROPN
hassl-894	421	2	,	,	PUNCT
hassl-894	421	3	t.	t.	NOUN
hassl-894	421	4	,	,	PUNCT
hassl-894	421	5	adeyemi	adeyemi	ADV
hassl-894	421	6	,	,	PUNCT
hassl-894	421	7	a.	a.	NOUN
hassl-894	421	8	,	,	PUNCT
hassl-894	421	9	&	&	CCONJ
hassl-894	421	10	sajuyigbe	sajuyigbe	PROPN
hassl-894	421	11	,	,	PUNCT
hassl-894	421	12	a.	a.	NOUN
hassl-894	421	13	(	(	PUNCT
hassl-894	421	14	2014	2014	NUM
hassl-894	421	15	)	)	PUNCT
hassl-894	421	16	.	.	PUNCT
hassl-894	422	1	impact	impact	NOUN
hassl-894	422	2	of	of	ADP
hassl-894	422	3	corporate	corporate	ADJ
hassl-894	422	4	social	social	ADJ
hassl-894	422	5	responsibility	responsibility	NOUN
hassl-894	422	6	on	on	ADP
hassl-894	422	7	profitability	profitability	NOUN
hassl-894	422	8	of	of	ADP
hassl-894	422	9	nigeria	nigeria	PROPN
hassl-894	422	10	banks	bank	NOUN
hassl-894	422	11	.	.	PUNCT
hassl-894	423	1	international	international	ADJ
hassl-894	423	2	journal	journal	PROPN
hassl-894	423	3	of	of	ADP
hassl-894	423	4	academic	academic	ADJ
hassl-894	423	5	research	research	NOUN
hassl-894	423	6	in	in	ADP
hassl-894	423	7	business	business	NOUN
hassl-894	423	8	and	and	CCONJ
hassl-894	423	9	social	social	ADJ
hassl-894	423	10	sciences	science	NOUN
hassl-894	423	11	,	,	PUNCT
hassl-894	423	12	4(8	4(8	NUM
hassl-894	423	13	)	)	PUNCT
hassl-894	423	14	,	,	PUNCT
hassl-894	423	15	2222	2222	NUM
hassl-894	423	16	-	-	SYM
hassl-894	423	17	6990	6990	NUM
hassl-894	423	18	.	.	PUNCT
hassl-894	424	1	available	available	ADJ
hassl-894	424	2	at	at	ADP
hassl-894	424	3	:	:	PUNCT
hassl-894	424	4	10.6007	10.6007	NUM
hassl-894	424	5	/	/	SYM
hassl-894	424	6	ijarbss	ijarbss	NOUN
hassl-894	424	7	/	/	SYM
hassl-894	424	8	v4	v4	NOUN
hassl-894	424	9	-	-	PUNCT
hassl-894	424	10	i8/1094	i8/1094	NOUN
hassl-894	424	11	.	.	PUNCT
hassl-894	425	1	odunayo	odunayo	PROPN
hassl-894	425	2	,	,	PUNCT
hassl-894	425	3	f.	f.	PROPN
hassl-894	425	4	o.	o.	PROPN
hassl-894	425	5	,	,	PUNCT
hassl-894	425	6	&	&	CCONJ
hassl-894	425	7	ibidolapo	ibidolapo	PROPN
hassl-894	425	8	,	,	PUNCT
hassl-894	425	9	e.	e.	PROPN
hassl-894	425	10	a.	a.	PROPN
hassl-894	425	11	(	(	PUNCT
hassl-894	425	12	2018	2018	NUM
hassl-894	425	13	)	)	PUNCT
hassl-894	425	14	.	.	PUNCT
hassl-894	426	1	corporate	corporate	ADJ
hassl-894	426	2	social	social	ADJ
hassl-894	426	3	responsibility	responsibility	NOUN
hassl-894	426	4	on	on	ADP
hassl-894	426	5	the	the	DET
hassl-894	426	6	performance	performance	NOUN
hassl-894	426	7	of	of	ADP
hassl-894	426	8	private	private	ADJ
hassl-894	426	9	telecommunication	telecommunication	NOUN
hassl-894	426	10	in	in	ADP
hassl-894	426	11	nigeria	nigeria	PROPN
hassl-894	426	12	(	(	PUNCT
hassl-894	426	13	a	a	DET
hassl-894	426	14	study	study	NOUN
hassl-894	426	15	of	of	ADP
hassl-894	426	16	mtn	mtn	PROPN
hassl-894	426	17	)	)	PUNCT
hassl-894	426	18	.	.	PUNCT
hassl-894	427	1	canadian	canadian	ADJ
hassl-894	427	2	social	social	ADJ
hassl-894	427	3	science	science	NOUN
hassl-894	427	4	,	,	PUNCT
hassl-894	427	5	14(8	14(8	NUM
hassl-894	427	6	)	)	PUNCT
hassl-894	427	7	,	,	PUNCT
hassl-894	427	8	45	45	NUM
hassl-894	427	9	-	-	SYM
hassl-894	427	10	54	54	NUM
hassl-894	427	11	.	.	PUNCT
hassl-894	427	12	available	available	ADJ
hassl-894	427	13	at	at	ADP
hassl-894	427	14	:	:	PUNCT
hassl-894	427	15	10.3968/10511	10.3968/10511	NUM
hassl-894	427	16	.	.	PUNCT
hassl-894	428	1	ohiokha	ohiokha	PROPN
hassl-894	428	2	,	,	PUNCT
hassl-894	428	3	f.	f.	PROPN
hassl-894	428	4	i.	i.	PROPN
hassl-894	428	5	,	,	PUNCT
hassl-894	428	6	odion	odion	NOUN
hassl-894	428	7	,	,	PUNCT
hassl-894	428	8	o.	o.	PROPN
hassl-894	428	9	a.	a.	PROPN
hassl-894	428	10	,	,	PUNCT
hassl-894	428	11	&	&	CCONJ
hassl-894	428	12	akhalumeh	akhalumeh	PROPN
hassl-894	428	13	,	,	PUNCT
hassl-894	428	14	p.	p.	PROPN
hassl-894	428	15	b.	b.	PROPN
hassl-894	429	1	(	(	PUNCT
hassl-894	429	2	2012	2012	NUM
hassl-894	429	3	)	)	PUNCT
hassl-894	429	4	.	.	PUNCT
hassl-894	430	1	corporate	corporate	ADJ
hassl-894	430	2	social	social	ADJ
hassl-894	430	3	responsibility	responsibility	NOUN
hassl-894	430	4	and	and	CCONJ
hassl-894	430	5	corporate	corporate	ADJ
hassl-894	430	6	financial	financial	ADJ
hassl-894	430	7	performance	performance	NOUN
hassl-894	430	8	:	:	PUNCT
hassl-894	430	9	the	the	DET
hassl-894	430	10	nigerian	nigerian	ADJ
hassl-894	430	11	experience	experience	NOUN
hassl-894	430	12	.	.	PUNCT
hassl-894	431	1	international	international	ADJ
hassl-894	431	2	journal	journal	NOUN
hassl-894	431	3	of	of	ADP
hassl-894	431	4	accounting	accounting	NOUN
hassl-894	431	5	research	research	NOUN
hassl-894	431	6	(	(	PUNCT
hassl-894	431	7	ijar	ijar	NOUN
hassl-894	431	8	)	)	PUNCT
hassl-894	431	9	,	,	PUNCT
hassl-894	431	10	2(10	2(10	NUM
hassl-894	431	11	)	)	PUNCT
hassl-894	431	12	,	,	PUNCT
hassl-894	431	13	27	27	NUM
hassl-894	431	14	-	-	SYM
hassl-894	431	15	35	35	NUM
hassl-894	431	16	.	.	PUNCT
hassl-894	431	17	okegbe	okegbe	NOUN
hassl-894	431	18	,	,	PUNCT
hassl-894	431	19	t.	t.	PROPN
hassl-894	431	20	,	,	PUNCT
hassl-894	431	21	&	&	CCONJ
hassl-894	431	22	egbunike	egbunike	PROPN
hassl-894	431	23	,	,	PUNCT
hassl-894	431	24	f.	f.	PROPN
hassl-894	431	25	c.	c.	PROPN
hassl-894	431	26	(	(	PUNCT
hassl-894	431	27	2016	2016	NUM
hassl-894	431	28	)	)	PUNCT
hassl-894	431	29	.	.	PUNCT
hassl-894	432	1	corporate	corporate	ADJ
hassl-894	432	2	social	social	ADJ
hassl-894	432	3	responsibility	responsibility	NOUN
hassl-894	432	4	and	and	CCONJ
hassl-894	432	5	financial	financial	ADJ
hassl-894	432	6	performance	performance	NOUN
hassl-894	432	7	of	of	ADP
hassl-894	432	8	selected	select	VERB
hassl-894	432	9	quoted	quote	VERB
hassl-894	432	10	companies	company	NOUN
hassl-894	432	11	in	in	ADP
hassl-894	432	12	nigeria	nigeria	PROPN
hassl-894	432	13	.	.	PUNCT
hassl-894	433	1	ng	ng	PROPN
hassl-894	433	2	-	-	PROPN
hassl-894	433	3	journal	journal	NOUN
hassl-894	433	4	of	of	ADP
hassl-894	433	5	social	social	ADJ
hassl-894	433	6	development	development	NOUN
hassl-894	433	7	,	,	PUNCT
hassl-894	433	8	417(3947	417(3947	NUM
hassl-894	433	9	)	)	PUNCT
hassl-894	433	10	,	,	PUNCT
hassl-894	433	11	1	1	NUM
hassl-894	433	12	-	-	SYM
hassl-894	433	13	22	22	NUM
hassl-894	433	14	.	.	PUNCT
hassl-894	434	1	qiu	qiu	PROPN
hassl-894	434	2	,	,	PUNCT
hassl-894	434	3	y.	y.	PROPN
hassl-894	434	4	,	,	PUNCT
hassl-894	434	5	shaukat	shaukat	PROPN
hassl-894	434	6	,	,	PUNCT
hassl-894	434	7	a.	a.	PROPN
hassl-894	434	8	,	,	PUNCT
hassl-894	434	9	&	&	CCONJ
hassl-894	434	10	tharyan	tharyan	PROPN
hassl-894	434	11	,	,	PUNCT
hassl-894	434	12	r.	r.	PROPN
hassl-894	434	13	(	(	PUNCT
hassl-894	434	14	2014	2014	NUM
hassl-894	434	15	)	)	PUNCT
hassl-894	434	16	.	.	PUNCT
hassl-894	435	1	environmental	environmental	ADJ
hassl-894	435	2	and	and	CCONJ
hassl-894	435	3	social	social	ADJ
hassl-894	435	4	disclosures	disclosure	NOUN
hassl-894	435	5	:	:	PUNCT
hassl-894	435	6	link	link	VERB
hassl-894	435	7	with	with	ADP
hassl-894	435	8	corporate	corporate	ADJ
hassl-894	435	9	financial	financial	ADJ
hassl-894	435	10	performance	performance	NOUN
hassl-894	435	11	.	.	PUNCT
hassl-894	436	1	the	the	DET
hassl-894	436	2	british	british	PROPN
hassl-894	436	3	accounting	accounting	PROPN
hassl-894	436	4	review	review	PROPN
hassl-894	436	5	,	,	PUNCT
hassl-894	436	6	48(1	48(1	NOUN
hassl-894	436	7	)	)	PUNCT
hassl-894	436	8	,	,	PUNCT
hassl-894	436	9	1	1	NUM
hassl-894	436	10	-	-	SYM
hassl-894	436	11	15	15	NUM
hassl-894	436	12	.	.	PUNCT
hassl-894	437	1	rondinelli	rondinelli	PROPN
hassl-894	437	2	,	,	PUNCT
hassl-894	437	3	d.	d.	PROPN
hassl-894	437	4	a.	a.	PROPN
hassl-894	437	5	,	,	PUNCT
hassl-894	437	6	&	&	CCONJ
hassl-894	437	7	vastag	vastag	PROPN
hassl-894	437	8	,	,	PUNCT
hassl-894	437	9	g.	g.	PROPN
hassl-894	437	10	(	(	PUNCT
hassl-894	437	11	1996	1996	NUM
hassl-894	437	12	)	)	PUNCT
hassl-894	437	13	.	.	PUNCT
hassl-894	438	1	international	international	ADJ
hassl-894	438	2	environmental	environmental	ADJ
hassl-894	438	3	standards	standard	NOUN
hassl-894	438	4	and	and	CCONJ
hassl-894	438	5	corporate	corporate	ADJ
hassl-894	438	6	policies	policy	NOUN
hassl-894	438	7	:	:	PUNCT
hassl-894	438	8	an	an	DET
hassl-894	438	9	integrative	integrative	ADJ
hassl-894	438	10	framework	framework	NOUN
hassl-894	438	11	.	.	PUNCT
hassl-894	439	1	california	california	PROPN
hassl-894	439	2	management	management	PROPN
hassl-894	439	3	review	review	PROPN
hassl-894	439	4	,	,	PUNCT
hassl-894	439	5	39(1	39(1	NUM
hassl-894	439	6	)	)	PUNCT
hassl-894	439	7	,	,	PUNCT
hassl-894	439	8	106	106	NUM
hassl-894	439	9	-	-	SYM
hassl-894	439	10	122	122	NUM
hassl-894	439	11	.	.	PUNCT
hassl-894	440	1	sergio	sergio	PROPN
hassl-894	440	2	,	,	PUNCT
hassl-894	440	3	m.	m.	NOUN
hassl-894	440	4	,	,	PUNCT
hassl-894	440	5	&	&	CCONJ
hassl-894	440	6	martí	martí	NOUN
hassl-894	440	7	-	-	PUNCT
hassl-894	440	8	ballester	ballester	NOUN
hassl-894	440	9	,	,	PUNCT
hassl-894	440	10	c.-p	c.-p	PROPN
hassl-894	440	11	.	.	PUNCT
hassl-894	440	12	(	(	PUNCT
hassl-894	440	13	2017	2017	NUM
hassl-894	440	14	)	)	PUNCT
hassl-894	440	15	.	.	PUNCT
hassl-894	441	1	analyzing	analyze	VERB
hassl-894	441	2	the	the	DET
hassl-894	441	3	effect	effect	NOUN
hassl-894	441	4	of	of	ADP
hassl-894	441	5	corporate	corporate	ADJ
hassl-894	441	6	environmental	environmental	ADJ
hassl-894	441	7	performance	performance	NOUN
hassl-894	441	8	on	on	ADP
hassl-894	441	9	corporate	corporate	ADJ
hassl-894	441	10	financial	financial	ADJ
hassl-894	441	11	performance	performance	NOUN
hassl-894	441	12	in	in	ADP
hassl-894	441	13	developed	develop	VERB
hassl-894	441	14	and	and	CCONJ
hassl-894	441	15	developing	develop	VERB
hassl-894	441	16	countries	country	NOUN
hassl-894	441	17	.	.	PUNCT
hassl-894	442	1	sustainability	sustainability	NOUN
hassl-894	442	2	,	,	PUNCT
hassl-894	442	3	9(11	9(11	NUM
hassl-894	442	4	)	)	PUNCT
hassl-894	442	5	,	,	PUNCT
hassl-894	442	6	1	1	NUM
hassl-894	442	7	-	-	SYM
hassl-894	442	8	30	30	NUM
hassl-894	442	9	.	.	PUNCT
hassl-894	442	10	available	available	ADJ
hassl-894	442	11	at	at	ADP
hassl-894	442	12	:	:	PUNCT
hassl-894	442	13	https://doi.org/10.3390/su9111957	https://doi.org/10.3390/su9111957	NOUN
hassl-894	442	14	.	.	PUNCT
hassl-894	443	1	souza	souza	PROPN
hassl-894	443	2	-	-	PUNCT
hassl-894	443	3	monteiro	monteiro	PROPN
hassl-894	443	4	,	,	PUNCT
hassl-894	443	5	d.	d.	PROPN
hassl-894	443	6	,	,	PUNCT
hassl-894	443	7	&	&	CCONJ
hassl-894	443	8	hooker	hooker	PROPN
hassl-894	443	9	,	,	PUNCT
hassl-894	443	10	n.	n.	NOUN
hassl-894	443	11	(	(	PUNCT
hassl-894	443	12	2017	2017	NUM
hassl-894	443	13	)	)	PUNCT
hassl-894	443	14	.	.	PUNCT
hassl-894	444	1	comparing	compare	VERB
hassl-894	444	2	uk	uk	PROPN
hassl-894	444	3	food	food	NOUN
hassl-894	444	4	retailers	retailer	NOUN
hassl-894	444	5	corporate	corporate	ADJ
hassl-894	444	6	social	social	ADJ
hassl-894	444	7	responsibility	responsibility	NOUN
hassl-894	444	8	strategies	strategy	NOUN
hassl-894	444	9	.	.	PUNCT
hassl-894	445	1	british	british	ADJ
hassl-894	445	2	food	food	PROPN
hassl-894	445	3	journal	journal	PROPN
hassl-894	445	4	,	,	PUNCT
hassl-894	445	5	119(3	119(3	NUM
hassl-894	445	6	)	)	PUNCT
hassl-894	445	7	,	,	PUNCT
hassl-894	445	8	658	658	NUM
hassl-894	445	9	-	-	SYM
hassl-894	445	10	675	675	NUM
hassl-894	445	11	.	.	PUNCT
hassl-894	445	12	available	available	ADJ
hassl-894	445	13	at	at	ADP
hassl-894	445	14	:	:	PUNCT
hassl-894	445	15	https://doi.org/10.1108/bfj-04-2016-0152	https://doi.org/10.1108/bfj-04-2016-0152	PROPN
hassl-894	445	16	.	.	PROPN
hassl-894	445	17	stephen	stephen	PROPN
hassl-894	445	18	,	,	PUNCT
hassl-894	445	19	e.	e.	PROPN
hassl-894	445	20	,	,	PUNCT
hassl-894	445	21	&	&	CCONJ
hassl-894	445	22	rebecca	rebecca	PROPN
hassl-894	445	23	,	,	PUNCT
hassl-894	445	24	o.	o.	PROPN
hassl-894	445	25	d.	d.	PROPN
hassl-894	445	26	(	(	PUNCT
hassl-894	445	27	2018	2018	NUM
hassl-894	445	28	)	)	PUNCT
hassl-894	445	29	.	.	PUNCT
hassl-894	446	1	corporation	corporation	NOUN
hassl-894	446	2	social	social	ADJ
hassl-894	446	3	responsibility	responsibility	NOUN
hassl-894	446	4	and	and	CCONJ
hassl-894	446	5	bank	bank	NOUN
hassl-894	446	6	performance	performance	NOUN
hassl-894	446	7	in	in	ADP
hassl-894	446	8	nigeria	nigeria	PROPN
hassl-894	446	9	.	.	PUNCT
hassl-894	447	1	sriwijaya	sriwijaya	PROPN
hassl-894	447	2	international	international	PROPN
hassl-894	447	3	journal	journal	PROPN
hassl-894	447	4	of	of	ADP
hassl-894	447	5	dynamic	dynamic	ADJ
hassl-894	447	6	economic	economic	ADJ
hassl-894	447	7	and	and	CCONJ
hassl-894	447	8	business	business	NOUN
hassl-894	447	9	,	,	PUNCT
hassl-894	447	10	2(4	2(4	NUM
hassl-894	447	11	)	)	PUNCT
hassl-894	447	12	,	,	PUNCT
hassl-894	447	13	317	317	NUM
hassl-894	447	14	-	-	SYM
hassl-894	447	15	330	330	NUM
hassl-894	447	16	.	.	PUNCT
hassl-894	447	17	available	available	ADJ
hassl-894	447	18	at	at	ADP
hassl-894	447	19	:	:	PUNCT
hassl-894	447	20	https://doi.org/10.9259/sijdeb.v2i4.317-330	https://doi.org/10.9259/sijdeb.v2i4.317-330	PROPN
hassl-894	447	21	.	.	PROPN
hassl-894	447	22	strandberg	strandberg	PROPN
hassl-894	447	23	,	,	PUNCT
hassl-894	447	24	c.	c.	PROPN
hassl-894	447	25	(	(	PUNCT
hassl-894	447	26	2005	2005	NUM
hassl-894	447	27	)	)	PUNCT
hassl-894	447	28	.	.	PUNCT
hassl-894	448	1	the	the	DET
hassl-894	448	2	convergence	convergence	NOUN
hassl-894	448	3	of	of	ADP
hassl-894	448	4	corporate	corporate	ADJ
hassl-894	448	5	governance	governance	NOUN
hassl-894	448	6	and	and	CCONJ
hassl-894	448	7	corporate	corporate	ADJ
hassl-894	448	8	social	social	ADJ
hassl-894	448	9	responsibility	responsibility	NOUN
hassl-894	448	10	.	.	PUNCT
hassl-894	449	1	solution	solution	NOUN
hassl-894	449	2	for	for	ADP
hassl-894	449	3	a	a	DET
hassl-894	449	4	sustainable	sustainable	ADJ
hassl-894	449	5	world	world	NOUN
hassl-894	449	6	.	.	PUNCT
hassl-894	450	1	humanities	humanity	NOUN
hassl-894	450	2	and	and	CCONJ
hassl-894	450	3	social	social	ADJ
hassl-894	450	4	sciences	science	NOUN
hassl-894	450	5	letters	letter	NOUN
hassl-894	450	6	,	,	PUNCT
hassl-894	450	7	2021	2021	NUM
hassl-894	450	8	,	,	PUNCT
hassl-894	450	9	9(2	9(2	NUM
hassl-894	450	10	):	):	PUNCT
hassl-894	450	11	220	220	NUM
hassl-894	450	12	-	-	SYM
hassl-894	450	13	236	236	NUM
hassl-894	450	14	236	236	NUM
hassl-894	450	15	©	©	PROPN
hassl-894	450	16	2021	2021	NUM
hassl-894	450	17	conscientia	conscientia	PROPN
hassl-894	450	18	beam	beam	PROPN
hassl-894	450	19	.	.	PUNCT
hassl-894	451	1	all	all	DET
hassl-894	451	2	rights	right	NOUN
hassl-894	451	3	reserved	reserve	VERB
hassl-894	451	4	.	.	PUNCT
hassl-894	452	1	votaw	votaw	PROPN
hassl-894	452	2	,	,	PUNCT
hassl-894	452	3	d.	d.	PROPN
hassl-894	452	4	(	(	PUNCT
hassl-894	452	5	1973	1973	NUM
hassl-894	452	6	)	)	PUNCT
hassl-894	452	7	.	.	PUNCT
hassl-894	453	1	genius	genius	NOUN
hassl-894	453	2	becomes	become	VERB
hassl-894	453	3	rare	rare	ADJ
hassl-894	453	4	”	"	PUNCT
hassl-894	453	5	,	,	PUNCT
hassl-894	453	6	in	in	ADP
hassl-894	453	7	votaw	votaw	PROPN
hassl-894	453	8	,	,	PUNCT
hassl-894	453	9	d.	d.	PROPN
hassl-894	453	10	and	and	CCONJ
hassl-894	453	11	sethi	sethi	PROPN
hassl-894	453	12	,	,	PUNCT
hassl-894	453	13	s.p	s.p	PROPN
hassl-894	453	14	.	.	PROPN
hassl-894	453	15	(	(	PUNCT
hassl-894	453	16	eds	ed	NOUN
hassl-894	453	17	)	)	PUNCT
hassl-894	453	18	,	,	PUNCT
hassl-894	453	19	the	the	DET
hassl-894	453	20	corporate	corporate	ADJ
hassl-894	453	21	dilemma	dilemma	NOUN
hassl-894	453	22	:	:	PUNCT
hassl-894	453	23	traditional	traditional	ADJ
hassl-894	453	24	values	value	NOUN
hassl-894	453	25	versus	versus	ADP
hassl-894	453	26	contemporary	contemporary	ADJ
hassl-894	453	27	problems	problem	NOUN
hassl-894	453	28	(	(	PUNCT
hassl-894	453	29	pp	pp	ADJ
hassl-894	453	30	.	.	PUNCT
hassl-894	454	1	11	11	NUM
hassl-894	454	2	-	-	SYM
hassl-894	454	3	45	45	NUM
hassl-894	454	4	)	)	PUNCT
hassl-894	454	5	.	.	PUNCT
hassl-894	455	1	englewood	englewood	PROPN
hassl-894	455	2	cliffs	cliffs	PROPN
hassl-894	455	3	,	,	PUNCT
hassl-894	455	4	nj	nj	PROPN
hassl-894	455	5	:	:	PUNCT
hassl-894	455	6	prentice	prentice	PROPN
hassl-894	455	7	hall	hall	PROPN
hassl-894	455	8	.	.	PUNCT
hassl-894	456	1	wekesa	wekesa	PROPN
hassl-894	456	2	,	,	PUNCT
hassl-894	456	3	r.	r.	PROPN
hassl-894	456	4	n.	n.	PROPN
hassl-894	456	5	(	(	PUNCT
hassl-894	456	6	2017	2017	NUM
hassl-894	456	7	)	)	PUNCT
hassl-894	456	8	.	.	PUNCT
hassl-894	457	1	corporate	corporate	ADJ
hassl-894	457	2	social	social	ADJ
hassl-894	457	3	responsibility	responsibility	NOUN
hassl-894	457	4	and	and	CCONJ
hassl-894	457	5	financial	financial	ADJ
hassl-894	457	6	performance	performance	NOUN
hassl-894	457	7	:	:	PUNCT
hassl-894	457	8	the	the	DET
hassl-894	457	9	case	case	NOUN
hassl-894	457	10	of	of	ADP
hassl-894	457	11	safaricom	safaricom	PROPN
hassl-894	457	12	ltd	ltd	PROPN
hassl-894	457	13	.	.	PROPN
hassl-894	457	14	international	international	PROPN
hassl-894	457	15	journal	journal	PROPN
hassl-894	457	16	of	of	ADP
hassl-894	457	17	finance	finance	NOUN
hassl-894	457	18	and	and	CCONJ
hassl-894	457	19	accounting	accounting	NOUN
hassl-894	457	20	,	,	PUNCT
hassl-894	457	21	6(6	6(6	ADJ
hassl-894	457	22	)	)	PUNCT
hassl-894	457	23	,	,	PUNCT
hassl-894	457	24	167	167	NUM
hassl-894	457	25	-	-	SYM
hassl-894	457	26	171	171	NUM
hassl-894	457	27	.	.	PUNCT
hassl-894	457	28	available	available	ADJ
hassl-894	457	29	at	at	ADP
hassl-894	457	30	:	:	PUNCT
hassl-894	457	31	https://doi.10.5923	https://doi.10.5923	PROPN
hassl-894	457	32	/	/	SYM
hassl-894	457	33	j.ijfa.20170606.02	j.ijfa.20170606.02	PROPN
hassl-894	457	34	.	.	PUNCT
hassl-894	457	35	wu	wu	PROPN
hassl-894	457	36	,	,	PUNCT
hassl-894	457	37	j.	j.	PROPN
hassl-894	457	38	,	,	PUNCT
hassl-894	457	39	liu	liu	PROPN
hassl-894	457	40	,	,	PUNCT
hassl-894	457	41	l.	l.	PROPN
hassl-894	457	42	,	,	PUNCT
hassl-894	457	43	&	&	CCONJ
hassl-894	457	44	sulkowski	sulkowski	PROPN
hassl-894	457	45	,	,	PUNCT
hassl-894	457	46	a.	a.	NOUN
hassl-894	457	47	(	(	PUNCT
hassl-894	457	48	2010	2010	NUM
hassl-894	457	49	)	)	PUNCT
hassl-894	457	50	.	.	PUNCT
hassl-894	458	1	environmental	environmental	ADJ
hassl-894	458	2	disclosure	disclosure	NOUN
hassl-894	458	3	,	,	PUNCT
hassl-894	458	4	firm	firm	ADJ
hassl-894	458	5	performance	performance	NOUN
hassl-894	458	6	,	,	PUNCT
hassl-894	458	7	and	and	CCONJ
hassl-894	458	8	firm	firm	ADJ
hassl-894	458	9	characteristics	characteristic	NOUN
hassl-894	458	10	:	:	PUNCT
hassl-894	458	11	an	an	DET
hassl-894	458	12	analysis	analysis	NOUN
hassl-894	458	13	of	of	ADP
hassl-894	458	14	s&p	s&p	PROPN
hassl-894	458	15	100	100	NUM
hassl-894	458	16	firms	firm	NOUN
hassl-894	458	17	.	.	PUNCT
hassl-894	459	1	journal	journal	PROPN
hassl-894	459	2	of	of	ADP
hassl-894	459	3	academy	academy	PROPN
hassl-894	459	4	of	of	ADP
hassl-894	459	5	business	business	NOUN
hassl-894	459	6	and	and	CCONJ
hassl-894	459	7	economics	economic	NOUN
hassl-894	459	8	,	,	PUNCT
hassl-894	459	9	10(4	10(4	NUM
hassl-894	459	10	)	)	PUNCT
hassl-894	459	11	,	,	PUNCT
hassl-894	459	12	73	73	NUM
hassl-894	459	13	-	-	SYM
hassl-894	459	14	83	83	NUM
hassl-894	459	15	.	.	PUNCT
hassl-894	460	1	yushau	yushau	NOUN
hassl-894	460	2	,	,	PUNCT
hassl-894	460	3	i.	i.	PROPN
hassl-894	460	4	a.	a.	PROPN
hassl-894	460	5	,	,	PUNCT
hassl-894	460	6	&	&	CCONJ
hassl-894	460	7	mercy	mercy	NOUN
hassl-894	460	8	.	.	PUNCT
hassl-894	461	1	(	(	PUNCT
hassl-894	461	2	2018	2018	NUM
hassl-894	461	3	)	)	PUNCT
hassl-894	461	4	.	.	PUNCT
hassl-894	462	1	effect	effect	NOUN
hassl-894	462	2	of	of	ADP
hassl-894	462	3	corporate	corporate	ADJ
hassl-894	462	4	social	social	ADJ
hassl-894	462	5	responsibility	responsibility	NOUN
hassl-894	462	6	on	on	ADP
hassl-894	462	7	firms	firm	NOUN
hassl-894	462	8	performance	performance	NOUN
hassl-894	462	9	in	in	ADP
hassl-894	462	10	nigeria	nigeria	PROPN
hassl-894	462	11	.	.	PUNCT
hassl-894	463	1	online	online	PROPN
hassl-894	463	2	journal	journal	PROPN
hassl-894	463	3	of	of	ADP
hassl-894	463	4	arts	arts	PROPN
hassl-894	463	5	management	management	NOUN
hassl-894	463	6	and	and	CCONJ
hassl-894	463	7	social	social	ADJ
hassl-894	463	8	sciences	science	NOUN
hassl-894	463	9	(	(	PUNCT
hassl-894	463	10	ojamss	ojamss	NOUN
hassl-894	463	11	)	)	PUNCT
hassl-894	463	12	,	,	PUNCT
hassl-894	463	13	3(2	3(2	NUM
hassl-894	463	14	)	)	PUNCT
hassl-894	463	15	,	,	PUNCT
hassl-894	463	16	91	91	NUM
hassl-894	463	17	–	–	SYM
hassl-894	463	18	102	102	NUM
hassl-894	463	19	.	.	PUNCT
hassl-894	464	1	yusuf	yusuf	PROPN
hassl-894	464	2	,	,	PUNCT
hassl-894	464	3	a.	a.	PROPN
hassl-894	464	4	b.	b.	PROPN
hassl-894	464	5	,	,	PUNCT
hassl-894	464	6	&	&	CCONJ
hassl-894	464	7	ahmed	ahmed	PROPN
hassl-894	464	8	,	,	PUNCT
hassl-894	464	9	m.	m.	NOUN
hassl-894	464	10	(	(	PUNCT
hassl-894	464	11	2015	2015	NUM
hassl-894	464	12	)	)	PUNCT
hassl-894	464	13	.	.	PUNCT
hassl-894	465	1	corporate	corporate	ADJ
hassl-894	465	2	social	social	ADJ
hassl-894	465	3	responsibility	responsibility	NOUN
hassl-894	465	4	and	and	CCONJ
hassl-894	465	5	company	company	NOUN
hassl-894	465	6	performance	performance	NOUN
hassl-894	465	7	.	.	PUNCT
hassl-894	466	1	journal	journal	PROPN
hassl-894	466	2	of	of	ADP
hassl-894	466	3	business	business	NOUN
hassl-894	466	4	studies	study	NOUN
hassl-894	466	5	quarterly	quarterly	ADV
hassl-894	466	6	,	,	PUNCT
hassl-894	466	7	7(1	7(1	NUM
hassl-894	466	8	)	)	PUNCT
hassl-894	466	9	,	,	PUNCT
hassl-894	466	10	152	152	NUM
hassl-894	466	11	-	-	SYM
hassl-894	466	12	166	166	NUM
hassl-894	466	13	.	.	PUNCT
hassl-894	467	1	views	view	NOUN
hassl-894	467	2	and	and	CCONJ
hassl-894	467	3	opinions	opinion	NOUN
hassl-894	467	4	expressed	express	VERB
hassl-894	467	5	in	in	ADP
hassl-894	467	6	this	this	DET
hassl-894	467	7	article	article	NOUN
hassl-894	467	8	are	be	AUX
hassl-894	467	9	the	the	DET
hassl-894	467	10	views	view	NOUN
hassl-894	467	11	and	and	CCONJ
hassl-894	467	12	opinions	opinion	NOUN
hassl-894	467	13	of	of	ADP
hassl-894	467	14	the	the	DET
hassl-894	467	15	author(s	author(s	NOUN
hassl-894	467	16	)	)	PUNCT
hassl-894	467	17	,	,	PUNCT
hassl-894	467	18	humanities	humanity	NOUN
hassl-894	467	19	and	and	CCONJ
hassl-894	467	20	social	social	ADJ
hassl-894	467	21	sciences	science	NOUN
hassl-894	467	22	letters	letter	NOUN
hassl-894	467	23	shall	shall	AUX
hassl-894	467	24	not	not	PART
hassl-894	467	25	be	be	AUX
hassl-894	467	26	responsible	responsible	ADJ
hassl-894	467	27	or	or	CCONJ
hassl-894	467	28	answerable	answerable	ADJ
hassl-894	467	29	for	for	ADP
hassl-894	467	30	any	any	DET
hassl-894	467	31	loss	loss	NOUN
hassl-894	467	32	,	,	PUNCT
hassl-894	467	33	damage	damage	NOUN
hassl-894	467	34	or	or	CCONJ
hassl-894	467	35	liability	liability	NOUN
hassl-894	467	36	etc	etc	X
hassl-894	467	37	.	.	X
hassl-894	468	1	caused	cause	VERB
hassl-894	468	2	in	in	ADP
hassl-894	468	3	relation	relation	NOUN
hassl-894	468	4	to	to	PART
hassl-894	468	5	/	/	PUNCT
hassl-894	468	6	arising	arise	VERB
hassl-894	468	7	out	out	ADP
hassl-894	468	8	of	of	ADP
hassl-894	468	9	the	the	DET
hassl-894	468	10	use	use	NOUN
hassl-894	468	11	of	of	ADP
hassl-894	468	12	the	the	DET
hassl-894	468	13	content	content	NOUN
hassl-894	468	14	.	.	PUNCT