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Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea of CSR. Nowadays, managers expect a more quick, pragmatic approach to satisfy valid stakeholder claims while simultaneously creating competitive advantage through reputation and investor value. The paper aims to examine the impact of CSR on the market and sustainable value creation through CSR expenditure in India and the moderating role of pressure-sensitive institutional investors (PSII).

The study used panel data regression methodology on a sample of 1,845 non-financial Indian firms from 2015 to 2021.

CSR creates market and sustainable value for non-financial Indian firms in line with stakeholder theory. The authors find a positive moderating role of governance represented by PSII on CSR and market value creation but not on sustainable value.

The study is based on secondary data. CSR, despite being a regulatory obligation, provided long-term benefits that increased their sustainable growth rate. The results highlight the importance given by financial markets to CSR activities. Other types of institutional investors can also be examined in future research. CSR can be embedded in the core operations of the firm, which can help in fostering a culture of sustainability and responsible business practices that benefit firms and society as a whole. Tax incentives can be provided to firms investing in CSR.

CSR provides long-term benefits to the firm, which enhances the goodwill and integrity of the firm in the market. The results reveal that besides capital market investors, firms are subject to the scrutiny of consumers, communities and the government as expectations rise and information spreads faster, which can have repercussions. CSR helps in meeting such expectations and the perceived value of the firms. Managers and chief executive officers (CEOs) can pay attention to the type of institutional investors like PSII, which can be formed as a part of the firm’s CSR strategy.

The positive impact of CSR on sustainable value expresses a long-term management orientation based on the improvement of stakeholder relations and the associated environmental impacts referring to cohesion and consensus, market opportunities and strengthened reputation and image. A sustainable company involves a conscious and continuing effort in the equilibrium between contrasting stakeholders’ expectations in an attempt to optimize value creation. Tax exemption can be provided for CSR activities.

The authors contribute to the scant literature on CSR and value creation, especially sustainable value, as most of the prior studies are not empirical on sustainable value in the Indian context. Managers and CEOs can pay attention to the types of institutional investors like PSII, which can be formed as a part of the firm’s strategy.

The purpose of this paper is to assess the digital transformation of students' reading preferences and behaviors, considering the significant impact of digital resources accessible through the internet among allied health students.

The researchers used a structured questionnaire to collect data. The study focused on undergraduate allied health students from medical universities in Pakistan. The researchers used a convenient sampling technique. Data analysis was performed using statistical software packages R and SPSS.

The results indicate that allied health students frequently use databases, e-books and e-journals to fulfil their academics and research needs, aiding in the acquisition of up-to-date information and supporting various academic research pursuits. The study emphasizes the positive effects on the reading habits of allied health students, attributing these improvements to factors such as enhanced online databases, a broader array of materials and the integration of digital tools. However, challenges arise from the limited availability of relevant e-resources and the dispersion of information across various library sources.

This study provides valuable insights into the availability and utilization of e-resources among allied health students in Pakistan. It highlights the crucial role that digital resources play in shaping reading behaviors within the educational landscape. This study holds significance as it contributes to educational enhancement, proves beneficial for the improvement of university library resources and services and aids in the development of policies in health-care education.