Environmental, Social, and Governance (ESG) reporting has emerged as a crucial mechanism for assessing corporate sustainability and responsible business practices. In India, regulatory initiatives such as the Securities and Exchange Board of India’s (SEBI) Business Responsibility and Sustainability Reporting (BRSR) framework have significantly increased the emphasis on ESG disclosures. This study conducts a sector-wise comparative analysis of ESG reporting practices among selected Indian companies across key sectors, including banking, information technology, manufacturing, and energy. Using secondary data sourced from annual reports, sustainability reports, and BRSR disclosures, the study evaluates the extent and quality of ESG disclosures. The findings reveal substantial variations in ESG reporting across sectors, with service-oriented sectors exhibiting higher disclosure levels than environmentally intensive sectors. The study highlights sector-specific strengths and gaps in ESG reporting and offers policy and managerial implications for enhancing sustainability transparency in India

In the contemporary technology-driven global economy, economic value is increasingly shaped by knowledge-based assets rather than solely by physical or financial capital. Among these assets, digital skills have emerged as a powerful form of global currency, enabling individuals to participate in global labour markets and allowing economies to enhance productivity, innovation, and international competitiveness. This secondary research paper examines the role of digital skills in India’s emerging digital economy using data drawn from government reports, academic journals, industry publications, and policy documents. The study analyses how digital skills influence employability, economic growth, and global integration, while also identifying key skill areas that are driving digital transformation across sectors. Additionally, the paper explores the opportunities created by digitalisation, such as expanded employment and entrepreneurship, alongside challenges including the digital divide, skill gaps, and unequal access to quality training. The study concludes that sustained investment in digital skill development, supported by inclusive policies, industry collaboration, and continuous learning initiatives, is essential for ensuring long-term economic growth and positioning India as a global hub for digital talent.

Technological advancements are transforming governance worldwide, and artificial intelligence (AI) has emerged as a key driver of reform in public administration. In India, the Income Tax Department is increasingly leveraging AI to enhance compliance, reduce human discretion, and strengthen taxpayer trust. This paper examines how AI enables income tax compliance in India by exploring initiatives such as faceless assessments, pre-filled returns, data analytics, risk profiling, and automated communication. Practical examples from professional experience illustrate how AI identifies missing information, prevents disputes, and streamlines refunds. While AI improves efficiency and transparency, challenges such as data privacy, algorithmic bias, and digital accessibility require careful attention. Responsible deployment of AI has the potential to make India’s tax system more efficient, fair, and trustworthy

DevOps has become a central approach in contemporary software engineering, aiming to accelerate delivery cycles, enhance system reliability, and foster stronger collaboration between development and operations teams. However, despite its broad adoption, many organizations continue to experience inconsistent results, security shortcomings, and challenges in successful implementation. This study explores enduring research gaps in DevOps through the analysis of three closely connected areas: the absence of unified and standardized frameworks, the fragmented incorporation of security practices, and the limited attention given to organizational readiness. Using a survey-based research methodology supported by a critical review of existing literature, the study evaluates empirical insights gathered from DevOps practitioners across multiple industries in conjunction with prior academic research. The results indicate that current DevOps practices are predominantly driven by tools, security is unevenly integrated across the lifecycle, and organizational readiness remains insufficiently theorized and poorly operationalized. This research advances the field by conceptualizing DevOps as a socio-technical system and by outlining an integrative direction to inform future research and practical adoption. The study further discusses implications for theory building, organizational strategy, and the implementation of secure DevOps practices within post-pandemic, distributed work settings.

This research paper examines the concept of E-Commerce 2.0 and Social Commerce and their growing importance in the digital marketplace. The study focuses on how social commerce has emerged as an extension of traditional e-commerce by integrating social media platforms, user-generated content, and interactive technologies. It highlights the role of social interactions, influencer marketing, and community engagement in shaping consumer behaviour and purchase decisions. The paper also analyses the working mechanism, components, benefits, and consumer behaviour patterns in social commerce.

Tobacco consumption continues to pose a major public health challenge in India, with cigarette smoking being a leading cause of preventable diseases and deaths. In response, the government has implemented various taxation and pricing policies to reduce tobacco use by increasing product affordability barriers. The present study examines the effect of rising cigarette prices on the buying behaviour of smokers in Mumbai City. It aims to analyze changes in purchasing patterns, consumption frequency, brand preferences, and quitting intentions following recent price increases. The study is based on primary data collected through a structured questionnaire administered to smokers across different socio-economic groups in Mumbai. Statistical tools are used to evaluate the relationship between cigarette price increases and consumer behaviour. The findings indicate that rising cigarette prices significantly influence smokers’ purchasing decisions, leading to reduced consumption, brand switching, and increased intentions to quit. The study also reveals that price increases are more effective among young and low-income smokers. The results highlight the importance of taxation and pricing policies as effective instruments for tobacco control. The study provides valuable insights for policymakers and public health authorities in designing targeted interventions to reduce smoking prevalence and promote healthier lifestyles in urban India.

The Financial Independence, Retire Early (F.I.R.E.) movement represents a growing personal finance paradigm centered on aggressive saving, disciplined spending, and strategic investment to achieve early retirement. This descriptive study examines the financial behavior and saving patterns of individuals pursuing the F.I.R.E. lifestyle. The research aims to profile participants’ income allocation practices, savings rates, budgeting techniques, investment preferences, and consumption habits. Data were collected through a structured questionnaire administered to individuals actively engaged in F.I.R.E.-oriented communities and financial planning networks. The findings reveal that a substantial proportion of respondents maintain savings rates significantly above conventional benchmarks, often exceeding 40–60% of their annual income. Participants commonly adopt zero-based budgeting, expense tracking systems, and diversified investment portfolios dominated by equities and index funds. Minimalist consumption patterns, reduced discretionary spending, and side-income generation were also prominent characteristics. The study further indicates that financial literacy, long-term goal orientation, and risk tolerance play an important role in shaping financial decisions within this group. By providing a detailed descriptive profile of F.I.R.E. adherents, the study contributes to the literature on contemporary wealth-building strategies and evolving retirement planning behaviors. The results offer practical implications for financial educators, advisors, and policymakers seeking to understand emerging trends in personal financial management.