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The increasing integration of Environmental, Social, and Governance (ESG) factors into financial markets has reshaped corporate valuation paradigms, particularly in ESG-sensitive sectors such as real estate and construction. This study investigates the impact of ESG activities on the market valuation of thirty-eight listed Indian real estate and construction firms over the period FY 2017–18 to FY 2023–24. Using Bloomberg and CRISIL ESG scores alongside financial data from CMIE Prowess, the analysis employs fixed-effects panel regressions, lagged models, and a difference-in-differences design exploiting SEBI’s 2022 Business Responsibility and Sustainability Report (BRSR) mandate. Results indicate a robust positive association between ESG performance and valuation, measured primarily by Tobin’s Q and Price-to-Book ratios. Governance emerges as the strongest driver of valuation premiums, followed by environmental performance, while social initiatives show weaker market recognition. Evidence further suggests that markets often price ESG improvements with a lag and that mandated disclosure enhances valuation, particularly for previously opaque firms. The findings contribute to ESG–valuation literature in emerging markets and provide practical insights for regulators and corporate managers balancing sustainability with shareholder value

This article is devoted to the evaluation of artificial intelligence technologies for risk management in alternative investment firms. The relevance of the study is explained by the growing complexity of hedge funds, private equity, and private credit portfolios, where nonlinear risks and data scarcity challenge traditional models. The novelty of the research lies in a comparative analysis of supervised, unsupervised, natural language processing, and generative modeling approaches applied to financial risk forecasting and stress testing. The paper describes specific use cases of machine learning in value-at-risk estimation, default prediction, anomaly detection, and sentiment analysis. Particular emphasis is placed on the determining significance of explainable artificial intelligence in reinforcing transparency, regulatory adherence, and structured oversight, with the study aiming to illustrate how intelligent systems are capable of strengthening early detection mechanisms, minimizing anomaly incidence, and enhancing operational performance—while accounting for obstacles such as data integrity, model uncertainty, and integration barriers—by employing comparative and analytical frameworks applied to peer-reviewed academic literature and specialized industry documentation, and the concluding section identifies prerequisites for the responsible incorporation of AI solutions into alternative investment practices, offering practical value for scholars, supervisory bodies, market professionals, and policy developers seeking to align advanced technological instruments with reliable risk governance in the financial domain.

With the rapid advancement in technology, the small businesses operating at the grassroot level in India are sophistically improving. The technology driven growth trajectory bolstered India’s traditional small businesses into brands globally recognised. Assam being the sentinel of north-east India, of late the footprints of women led businesses are increasing which has been actively contributing towards its economic development. Technology integration in their businesses may open up opportunities yet to be tapped. This paper is an attempt to study the positive impacts of technology integration in the women owned businesses of Dibrugarh district, the challenges they are facing and also the measures that can be suggested keeping in mind the loopholes which are coming in the way

Public-Private Partnerships (PPPs) are a tried-and-true method by which the government may quicken infrastructure construction. The government may increase the funds it receives for infrastructure projects like hospitals, bridges, and highways by collaborating with private groups. Faster completion times and more investment have been attained using this strategy. PPPs also provide many societal benefits, such as effective planning and execution, that raise national productivity. They also foster a mutually beneficial connection between the public and private sectors, which makes them vital to India’s economic transformation into a $5 trillion economy. The government can effectively and efficiently support the development of infrastructure through PPPs. Through PPPs, infrastructure development reaches its maximum potential and encourages progress for everyone. The prosperity and development of India depend heavily on this approach. The average completion rate for Public-Private Partnership (PPP) projects in India is around 65%, showcasing a slight improvement compared to the 2021 figure of 63%. Financial investment in infrastructure projects by the private sector via public-private partnerships (PPPs) has increased in recent years, suggesting a boost in investor confidence. With an emphasis on cost-effectiveness, infrastructure quality, and completion time, this study aims to comprehensively analyze the National Highway Development in India from 2016 to 2023, focusing on Public-Private Partnerships (PPPs) dynamics. This analysis includes examining the PPP projects undertaken by selected Private Limited Companies, evaluating the contribution and impact of Build-Operate-Transfer (BOT) models within the PPP framework for infrastructure development, studying the growth trend of FASTag implementation from 2016 to 2023, and assessing the financial sustainability of road development projects in India. Through these analyses, the study seeks to provide insights into PPPs’ effectiveness, challenges, and potential improvements in facilitating infrastructure development, particularly in the context of national highways and road projects in India.

Good Corporate Governance (GCG) is one alternative to eliminate earnings management (as a proxy for the usefulness of accounting information). The existence of GCG elements is expected to improve the quality of GCG implementation. The study is based on three grand theories, namely agency theory, signaling theory, and positive accounting theory. The objectives of the study were to analyze: (1) the impact of corporate governance structure and (2) the effect of the political cost (asset size as proxy) on earnings management, (3) the impact of earnings management on the earnings response coefficient (ERC). The samples of the study were 122 public firms from the non-financial industry listed on the Indonesian Stock Exchange in 2010-2014. The research data were processed by the Statistical Package for the Social Sciences (SPSS). The result of the study was that institutional ownership, management ownership, and the proportion of the board independent commissioners were variables that significantly influenced on usefulness of accounting information that was proxied by earnings management. The total number of board commissioners and asset size were variables that do not affect earnings management. Meanwhile, the main finding of the study was that earnings management as a signal could be responded to by markets (investor or potential investor), which showed that earnings management affects ERC

In today’s fast-changing business world, Digital transformation is no longer just a choice—it has become a lifeline for organizations striving to survive and grow. Finance, at the very heart of every organization, is experiencing a dramatic shift as digital tools and technologies redefine how decisions are made. This study explores the human and strategic struggle of balancing immediate liquidity needs with the pursuit of long-term value creation in a digital era. Drawing insights from 200 finance professionals across diverse industries, the research employs rigorous statistical techniques to uncover a compelling truth: digital tools not only bring clarity and speed to short-term liquidity management (β = 0.47, p < 0.01), but they also empower organizations to make stronger, future-focused investment decisions that fuel lasting growth (β = 0.55, p < 0.01). Yet, the journey is not without obstacles—skills gaps, high costs and regulatory hurdles create real tension. By highlighting both the promise and the pain points of Digital transformation, this study offers a call to action: organizations must pair technology with training, vision and collaboration to unlock its true potential and shape a sustainable financial future. This study emphasizes on deciphering the impact of Digital transformation on Financial Decision making so that we can come out with valuable suggestions for maintaining a balance between liquidity and wealth creation.

This paper throws light on the factors enhancing the quality of work life of ASHA workers in the Global Economy. Today, all the sector of economy is witnessing a sea- change, which are challenging. Accredited Social Health Activists women and their health care activities are considered as one of the key components of National Health Mission. ASHA workers were seen working as the frontline warriors during COVID-19 Pandemic. Balancing work and life are considered to be an on-going challenge in the contemporary times. The integration of information and technology, demands conflicting responsibilities. In this context, the study on empowering the heroes, with the objective of enhancing the quality of work life need to be explored. It examines the role of ASHA WORKERS IN THE KOZHIKODE AND MALAPPURAM DISTRICTS of Kerala. A survey was conducted using a set of established questionnaires. By using exploratory factor analysis, seven factors affecting the quality of work life of ASHA workers were identified. The major challenge that the workers of Kerala face is the irregularity in the payment of honorarium

The job landscape is no longer what it used to be. With the rise of Artificial Intelligence (AI) and automation, the very shape and structure of work is shifting—sometimes subtly, and other times quite dramatically. This paper explores how automation is redrawing the employment landscape across sectors, creating both opportunities and deep anxieties. While AI has brought speed and efficiency, it’s also contributed to a wave of workforce disturbance. The recent layoffs at Microsoft, Amazon, and other global firms show how automation is already altering the organizational operations.
This study centred on changing landscape with a central question: how can we balance the efficiency of automation with the dignity of human employment? Rather than viewing this as a simple trade-off, we need an effective approach—one that places people at the core of progress. In the light of discussions from the Paris AI Action Summit 2025 and other global events, the paper proposes solutions like AI Impact Assessments, government-supported reskilling programs, and a Global Workforce Adaptation Fund.
The employment landscape should attain efficiency and effectiveness in the era of AI with automation within the limit of the right policies and ethical guidelines. AI helps build a future where humans and machines work together—each enhancing the other. But for that to happen, action is needed now, before the gap between progress and people grows any wider.

India, the emerging economy of contemporary times, was once known as the land of snake-charmers. Similarly, the country with poor track of digitally literate people today boasts of being a 5G hub. The paper ponders over the comprehensive affordability and feasibility of internet to the masses; the strides in digital technology; its application in governance and commercial applications; the emergence of India into a 5G hub and the future potential and challenges with respect to India in the field of digitalization. The paper briefly looks into how digitalization evolved in India over the period, particularly post- LPG.
India, given its demographic dividend, has potential market for digital expansion, offers avenues for employment in the digital sector and research and development in the arena of digitalization. India can attract foreign investments from abroad for the same. The Unified Payments Interface (UPI) for instance, is creating wonder with wide networking across all sections of the society. India’s standalone capability in the development of 5G is next only to US and China, just three months within the initiation of the 5G development programme. The digital outreach in India with its track-record of being an IT/BT/ silicon valley to emerging 5G hub is worth a serious study. The inclusive nature of the digital expansion and its penetration in all the sectors of the society, commerce and polity and the way digitalization has evolved to being an integral part of day-to-day affair of a common man’s life enables such research more interesting. The development of Artificial Intelligence and Machine Learning (AI & ML) and their applications in all sectors at a rapid pace is another example of the widening digitalization.

Biogas has emerged as a promising renewable energy option for addressing energy poverty, environmental degradation, and rural development challenges. In alignment with Sustainable Development Goal 7 (SDG 7), which calls for universal access to affordable, reliable, sustainable, and modern energy, biogas holds significant potential in India due to the country’s agrarian economy, large livestock base, and abundant organic waste. Despite its technical viability and socio-economic benefits, adoption levels remain below expectations, largely due to limited awareness, inadequate financing mechanisms, and weak marketing approaches. This paper explores the marketing of biogas in India, with particular attention to strategies that emphasize economic, health, environmental, and social benefits. By drawing upon national initiatives such as the National Biogas and Manure Management Programme (NBMMP) and community-based dissemination models, the study identifies critical gaps in outreach and consumer engagement. A SWOT analysis is presented to examine the strengths, weaknesses, opportunities, and threats of biogas marketing in India. The findings underscore the need for integrated marketing approaches that combine policy support, financial innovation, and grassroots-level awareness campaigns. The study concludes with policy and business recommendations to scale biogas adoption, positioning it as a sustainable and market-driven solution to achieve SDG 7 in India.