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The article examines the impact of influencers and opinion leaders on sales through the lens of the transformation of the consumer journey and the restructuring of managerial metrics in digital commerce. The relevance of the study is determined by the crisis of trust in traditional advertising, the fragmentation of media consumption, and the expansion of social commerce, where purchases are increasingly completed within social platforms via seamless shopping mechanics and algorithmic feeds. The purpose of this work is to systematize the psychological and economic mechanisms of influence, conceptualize the collapse of the sales funnel, and formulate a strategic framework for increasing ROI through advertising with bloggers. The scientific novelty lies in the synthesis of the Source Credibility Model, Parasocial Interaction Theory, and Elaboration Likelihood Model with market data for 2024–2026, as well as in substantiating the shift from reach-based evaluations to a financially oriented logic of LTV, CAC, and ROAS grounded in AI-based attribution and predictive scoring. The key findings demonstrate that micro- and nano-influencers in niche markets generate denser trust and a higher return on budget, and that the sales funnel is evolving into a cyclical community model in which content, social proof, and purchase form a self-sustaining loop that requires authenticity risk management and advanced multichannel analytics. The article is of practical value for marketers, e-commerce owners, and executives responsible for sales growth and the effectiveness of advertising investments.

Rapid industrialization and economic development have significantly increased pressure on natural resources and the environment. Traditional accounting systems mainly focus on financial performance and often ignore environmental costs such as pollution, resource depletion, and biodiversity loss. In this context, Green Accounting has emerged as an important approach that integrates environmental considerations into economic and financial decision-making. The present study aims to examine the concept of Green Accounting and analyze its relevance in the Indian context.
This study is primarily based on a review of existing literature related to Green Accounting in India. Various research papers and secondary sources have been analyzed to understand the development, implementation, and challenges associated with environmental accounting practices. The study also explores the role of regulatory frameworks such as the Companies Act, 2013 and sustainability disclosure requirements introduced by SEBI.
The findings indicate that although awareness regarding environmental sustainability has increased in India, the practical implementation of Green Accounting is still at a developing stage. Major challenges include the absence of standardized measurement techniques, high implementation costs, and limited professional expertise. The study suggests that stronger regulatory support, standardized reporting frameworks, professional training, and technological integration can significantly improve the adoption of Green Accounting practices. Overall, the effective implementation of Green Accounting can contribute to sustainable economic development by balancing economic growth with environmental protection.

This study aimed to investigate the purchasing behavior of Generation X and Generation Y consumers residing in Lamphun Province who purchase luxury handbags at stores in Chiang Mai Province. It also examines the marketing mix factors influencing their purchasing decisions. This quantitative research utilized questionnaires to collect data from a sample of 400 respondents selected via quota sampling. The results showed that the majority of respondents were female, employed in private companies, held a bachelor’s degree, and had an average monthly income of 60,001–80,000 baht. The purchasing behavior revealed that Louis Vuitton handbags were the most popular choice, primarily handbags. Key reasons for purchase included personal preference, image enhancement, and collecting. Furthermore, product factors had the greatest influence on purchasing decisions, followed by distribution, marketing promotion, and price. The research findings can be used as a guideline for developing marketing strategies for luxury goods businesses in northern Thailand.

The Export-Import Bank of India (EXIM Bank) has been a pillar in the nation’s economic framework, fostering export growth and enhancing global trade participation since its inception in 1982. This study, titled “Exim Bank of India’s Contribution to Export Finance: A Performance Assessment,” delves into the bank’s pivotal role in facilitating export finance through various mechanisms. This study becomes essential due to EXIM Bank’s diverse range of support for the exporters, such as pre-shipment and post-shipment financing, export credit facilities, guarantee programs, buyer’s credit, and lines of credit, all designed to enhance the global presence of Indian goods and services. The review of literature underscores EXIM Bank’s significant impact on enhancing export capacity, particularly for SMEs, and its contribution to economic growth. The study employs a detailed methodology based on secondary data spanning ten years (2013-14 to 2022-23), sourced from EXIM Bank’s annual reports, RBI publications, and relevant literature. Using the growth rate analysis, compound annual growth rate (CAGR), and averages, the study evaluates EXIM Bank’s performance across various financial products, including export credits, guarantees, buyer’s credit (including under the National Export Insurance Account), lines of credit, and other support mechanisms like the Technology Upgradation Fund Scheme and overseas investment finance.

Green Human Resource Management (GHRM) integrates sustainability principles into core HR practices, including recruitment, training, development, engagement, and retention, to strengthen employees’ environmental commitment within organizations. Employees’ environmental commitment refers to the psychological attachment and sense of responsibility individuals feel toward organizational environmental goals, motivating them to support eco-friendly practices in the workplace. GHRM promotes the incorporation of sustainable practices into organizational systems and operations, such as energy and water conservation, waste reduction, and environmentally conscious workplace design. The framework of GHRM is effectively explained through the Ability–Motivation–Opportunity (AMO) theory, which posits that employees demonstrate pro-environmental behavior when organizations enhance their abilities (e.g., environmental knowledge and self-efficacy), motivation (intrinsic and extrinsic incentives), and opportunities (organizational support, leadership encouragement, and participatory initiatives). The findings of this conceptual study indicate that GHRM is positively associated with employees’ pro-environmental behavior, increased environmental knowledge and awareness, a supportive psychological green climate, higher employee engagement and commitment, and improved sustainable organizational performance.

Financial inclusion plays a significant role in encouraging inclusive growth and reducing regional disparities in India. The Aspirational District Programme started in 2018, has 49 performance indicators across five socio-economic sectors, with financial inclusion accounts for 5 percent of the composite index. The study segregates the financial inclusion component and conducts a zone-wise longitudinal evaluation of six key indicators viz., MUDRA loan disbursement, enrolments under PMJJBY and PMSBY, beneficiaries from APY, number of accounts seeded with Aadhaar to total bank accounts and number of accounts under Jan Dhan Yojana (PMJDY). This analysis is done across 112 Aspirational Districts from June 2018 to June 2025 with secondary data sourced from NITI Aayog’s Champions of Change dashboard. The paper adopts a descriptive and comparative research design. Zone-wise averages are analyzed with trend analysis and comparative analysis. The findings disclose prolonged growth in banking inclusion, insurance coverage, pension coverage, and digital integration across all zones. The number of disbursements of MUDRA loan declined during 2020, but recovered strongly after pandemic. The number of enrolments in PMJJBY and PMSBY, and the number of accounts opened under PMJDY shows significant growth particularly in the Central, Eastern and North Eastern zones. Coming to the Southern zone, though it initially dropped behind in PMJDY, shows steady improvement over time. Financial inclusion in Aspirational Districts has improved significantly between 2018 and 2025, though there are some regional variations. To ensure balanced and resilient effect of financial inclusion, improved digital infrastructure, stabilization of credit availability and targeted awareness programmes are suggested.