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Over the last few years, integrated reporting and sustainability accounting have become critical tools for facilitating corporate transparency and accountability in India. Conventional financial reporting concentrates mostly on financial performance and tends to ignore the environmental and social consequences of business operations. Sustainability accounting fills this vacuum by measuring, disclosing, and controlling a firm’s environmental, social, and governance (ESG) performance systematically. Integrated reporting takes a step further by bringing together financial and non-financial data in one coordinated report that gives stakeholders a complete picture of an organization’s strategy, governance, performance, and prospects in relation to its external environment. It not only enhances stakeholder trust but also aligns corporate activities with sustainable development objectives. As India progresses towards international best practices of corporate governance, sustainability accounting and integrated reporting will give a new shape to the future of corporate reporting, challenging businesses to create long-term value while being socially conscious and environmentally responsible.

Digital social commerce has emerged as a powerful mechanism for advancing women’s economic participation in rural India. Platforms such as Meesho, WhatsApp Business, Instagram Shops, Facebook Marketplace, and ONDC now enable women to launch micro-enterprises from their homes with low financial risk and minimal capital. By combining social networking, mobile technology, and digital financial tools, these platforms are reshaping traditional entrepreneurship through improved market access, income opportunities, and personal confidence.
This study synthesizes insights from secondary literature, government datasets (MeitY, DPIIT, NRLM), major platform reports (Meesho 2023; Meta 2024), and published qualitative case studies. A conceptual model is proposed to explain how digital participation enables economic, social, and psychological empowerment among rural women. Findings indicate that digital commerce reduces long-standing barriers such as mobility restrictions, market invisibility, and financial dependency. However, challenges persist in the form of limited digital literacy, cybersecurity risks, weak logistics, and restricted credit access.
The study concludes with evidence-based recommendations for skill development, cyber-awareness, logistics reforms, digital credit expansion, and stronger government support mechanisms. Together, these interventions can strengthen the ecosystem for rural women’s digital entrepreneurship.

The expansion of e-commerce has generated significant economic opportunities for local entrepreneurs by facilitating access to broader markets and enhancing operational efficiency. Nevertheless, the success of digital commerce is contingent upon establishing trust and ensuring secure digital transactions. This study examines the principal challenges local entrepreneurs encounter regarding trust and security within the e-commerce environment. Cybercrime, data breaches, online payment fraud, and insufficient consumer confidence have adversely affected the growth and sustainability of small online businesses. Limited resources, technical expertise, and institutional support hinder many local entrepreneurs from implementing robust cyber security measures, increasing their vulnerability to digital threats and customer distrust. The analysis demonstrates that these obstacles constrain entrepreneurial development and diminish consumer participation in local digital markets. The study concludes with recommendations for strategic interventions, such as strengthening cyber security infrastructure, promoting digital literacy, and developing supportive regulatory frameworks to create a safer and more reliable e-commerce ecosystem for local entrepreneurs.

Taxation is one of the primary means through which a government can finance development, promote equity, and improve governance. However, in developing economies, tax systems are generally characterized by structural weaknesses such as low tax-to-GDP ratios, large informal sectors, administrative inefficiencies, and high levels of tax evasion. The excessive dependence on indirect taxes, coupled with the limited capacity for enforcement, impairs fiscal stability and, at the same time, increases inequality. Besides, globalization makes revenue mobilization more challenging through issues such as transfer pricing and profit-shifting by multinational corporation
This article moves from identifying the problems of taxation in a developing economy to the possibilities of reform. It includes a wider tax base, the introduction of progressive taxation, and the use of digital technologies to facilitate compliance. The paper draws on the reform initiatives in South Asia, Africa, and Latin America, which reflect different strategies for tax reforms and examples of India’s Goods and Services Tax and Africa’s digital reforms in tax administration. The results indicate that efficient taxation is not only about raising revenue but also the foundation of state legitimacy and long-term economic growth

E-invoicing under the Goods and Services Tax (GST) system is now a mandatory requirement for businesses that exceed certain turnover thresholds in India. It seeks to simplify tax reporting, reduce invoice fraud, and improve transparency by linking invoicing directly to the GST portal through an Invoice Registration Portal (IRP). While e-invoicing helps with traceability and makes tax audits easier, small and medium enterprises (SMEs) face hurdles like adopting new technologies, integrating software, relying on internet access, and having limited knowledge of regulatory changes. This research paper looks at how e-invoicing improves compliance and analyzes the technological challenges preventing smooth adoption by businesses. A survey of 40 SMEs and accounting professionals was conducted to evaluate the system’s effectiveness and identify key challenges. Results indicate that 70% of respondents believe e-invoicing improves accuracy and cuts down on manual data entry, but 55% still encounter issues with software integration and system outages. The study concludes that while e-invoicing greatly enhances tax compliance and lowers errors in GST returns, ongoing technological support, user training, and simplified GST software are crucial for increasing adoption rates and reducing disruptions.

This research paper offers a comprehensive evaluation of contemporary recruitment and selection trends by utilizing secondary HRM data sourced from industry reports, academic research, organizational databases, and global employment surveys. The objective of the study is to comprehend how fundamental hiring practices have evolved in response to advancements in technology, changing labor market conditions, and shifting expectations within organizations. The secondary data reveals a notable shift towards digital recruitment strategies, with companies increasingly depending on online job portals, social media channels, and AI-driven screening tools to optimize candidate sourcing and shortlisting. Furthermore, there has been a rise in the use of data-informed selection methods, such as psychometric evaluations, competency mapping, and predictive hiring analytics, aimed at improving decision-making precision and minimizing bias. The analysis also underscores an increasing emphasis on employer branding, diversity-focused hiring, and candidate experience as critical components of contemporary recruitment strategies. Virtual interviews, remote onboarding, and hybrid hiring models have become prevalent practices, particularly shaped by changes in the workforce following the pandemic. The study concludes that organizations are transitioning from conventional qualification-based selection methods to more comprehensive approaches that prioritize skills, cultural alignment, and long-term potential. In summary, the secondary data indicates that recruitment and selection processes are evolving to be more strategic, technology-driven, and aligned with the sustainability objectives of organizations. The findings enhance the overall understanding of HRM trends and offer valuable insights for organizations aiming to improve their talent acquisition strategies.