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Sustainable development (SD) is widely acknowledged as the center around which all development efforts should revolve. Banking is a crucial component of SD, and the adoption of sustainable banking practices by various banking institutions is a powerful catalyst for its achievement. This paper aims to investigate the level of adoption of environmental, social and governance (ESG) indicators in India and the extent to which financial institutions use these strategies. In addition, the banks have been classified according to their sustainable banking performance and showing a relationship between ESG and sustainability.

An ESG framework has been developed for the Indian banking system that focuses on the behavior of banks. The evaluation of literature helps to identify the gaps in particular frameworks for analyzing sustainable banking practices in developing nations because of the variation in economic criteria between developed and developing countries. An attempt to construct a common framework for measuring the banking sector’s sustainable efforts has been done in the past. Specifically in India, where the social and environmental dimensions of sustainability are of equal importance to governance indicators, these studies fall short of providing relevant indicators. Multiple financial reports, nonfinancial reports, corporate social responsibility reports and business responsibility reports of this sector were analyzed using content analysis techniques against ESG indicators for sustainability attainment.

The result of this study shows that both the sectors are disclosing their environmental indicators more as compared to other dimensions. While the analysis says that private companies are going better than public companies in terms of disclosing their ESG indicators. As compared to the international banking sector, adoption of Global Reporting Initiatives standards, United Nations Environment Programme Financial Initiatives (UNEP FI), Green Credit Policy and Equator Principles (EP) is near to the ground in India. IDFC bank is the only entity that started implementing EP practices and Yes bank also is doing a wonderful implementation of the green policies and is the signatory to UNEP FI.

The current state of sustainable banking in India is reflected in the implementation of the proposed framework. To better integrate sustainability problems into banking, this study provides helpful information for banks and other stakeholders. In addition, this study corrects the lack of research in the Indian context on sustainable banking.

To the best of the authors’ knowledge by far, this is one of the prime studies to inspect the degree of ESG disclosure by the Indian banking sector in their sustainability report.

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects the value relevance of R&D outlays between profit- and loss-reporting firms.

An empirical analysis based on Ohlson’s (1995) framework is used. A total of 54,421 firm-year observations of Indian listed firms from financial years 1992–2016 constitute the study sample.

The findings suggest that the difference in the value relevance of earnings and the book value of equity between profit- and loss-reporting firms is more significant in non-intangible intensive firms than in intangible firms. Specifically, earnings are more value relevant in profit-reporting and non-intangible intensive firms, whereas book value of equity is more value relevant in loss-reporting and intangible intensive firms. The results also suggest that the difference in the incremental value relevance of R&D information between profit- and loss-making firms is higher in intangible intensive firms than in non-intangible intensive firms.

The findings of this study can help managers, standard-setters and investors make effective decisions.

This study offers insights into the impact of intangible intensity on the value relevance of aggregated and disaggregated accounting information between profit- and loss-making firms in institutional settings where capitalization of R&D expenditures is allowed.

Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous studies, research and development (R&D) expenditure is recognized as a significant accounting item, which can indicate potential internally generated intangible assets. This study aims to examine whether investors consider nature of intangible intensity of a firm for the evaluation of R&D expenditure to determine equity values in India.

The authors compared value relevance of capitalized and the expensed portion of R&D expenditure between intangible- and non-intangible-intensive firms. They adopted empirical model grounded on the generalized version of Ohlson’s (1995) model.

The findings of the study indicate that, in intangible-intensive (non-intangible) firms, the capitalized portion of expenditure is positively (negatively) significant and the expensed portion of R&D expenditure is negatively (positively) significant to explain equity values.

The findings of this study may have potential implication for the discussion on the accounting treatment of internally generated intangible assets based on the nature of intangible intensity of the firm. The study also suggests that while setting standards, standard-setters should consider nature of intangible intensity of the firm, which could disseminate the discrepancy between the market and book value of the equity.

The study provides evidence, how value relevance of R&D reporting is affected by the nature of intangible intensity of a firm.

The purpose of this paper is to examine and review the available literature on ethical/unethical behaviour of pharmaceutical companies and to determine the ethical issues, unethical behaviour by analysing, summarising and categorising the factors related to these issues and unethical behaviour as were studied during the period 2008-2017. Essentially, this paper presents a critical analysis of the available literature on the subject and avenues for future research.

This paper adopted the systematic review approach to achieve the purpose of this study and examines the most relevant literature from online existing database sources, available between 2008-2017 by using the keyword search method. Then studies are categorised and summarised, using previously developed theories and frameworks, which have provided evidence to the universal consensus that ethical behavioural outcomes are dependent on the interplay of individual, organisational and environmental factors and have reordered to fulfil the purpose.

The findings identify that ethical issues related to pharmaceutical companies as were studied during the period 2008-2017 are drug pricing, drug safety and gift-giving. The organisational variables appeared to be the dominant cause of these ethical issues and unethical practices along with other determinants such as environmental and stakeholders. A large number of studies were in the western country context. Theoretical research has studied more comparatively empirical studies.

This review provides insights for understanding the ethical issues, unethical behaviour and determinants related to these issues of pharmaceutical companies and provides insights where the literature is standing. This review only includes studies between 2008-2017, which are related to the ethical issue of pharmaceutical companies, therefore, the view is only of the past 10 years papers. This review provides gaps and insight into the source of ideas for future research and will help the researchers in guiding ethics-related information in the context of pharmaceutical companies.

This study will help the practitioners and policymakers in informing about the issues that required the urgent need to solve and will shed some light to focus and formulate strategies for successful competitive advantage. This study will help researchers who are seeking information related to ethics and ethical behaviour in pharmaceutical companies.

To the best of my knowledge, this review of understanding ethical/unethical behaviour in pharmaceutical companies of the past 10 years between 2008-2017 has not been done to date. This study is filling the gap by bringing all the information about ethics in pharmaceutical companies at one place, which works as an index of ethics-related study in this specific pharmaceutical company context.

This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in India. Additionally, the study compares the association of input information on R&D investment (the reported R&D cost) and output information on R&D investment (patent count) with equity values. Further, the study also examines the operational nature of the firm and patent count, which is the better proxy to measure the intangible intensity of the firm.

The authors compared the explanatory power of R&D information between intangible and non-intangible intensive firms. To estimate the value relevance of R&D information, the authors followed the statistical model based on the theoretical framework of the residual income model.

The results indicate that there is a significant moderating impact of the intangible intensity of the firm on the relevance of R&D information to determine equity values in India over the 25 years study period (from 1991 to 2016). Further, in India, the study finds that the input information of R&D outlay is more relevant than output information on R&D outlay to determine equity values, irrespective of the proxy measure of intangible intensity. Moreover, the study finds that the operational nature of the firm is a better proxy of the intangible intensity of the firm compared to patent counts.

In this study, pooled cross-sectional data were used for analysis. In the future, longitudinal and panel data can be used for more insightful results.

The findings of the study provide direction to investors and creditors to find the intrinsic value of the investments in internally developed intangible assets, which will reduce the asymmetry between the market value and accounting value of equity.

The paper offers insights into the impact of intangible intensity on the relevance quality of R&D information in an emerging country.

E-healthcare has gained importance, particularly in emerging economies, because of its ability to provide health-care products and services while minimizing contact with the external world, which was particularly relevant during the COVID-19 pandemic. Despite its advantages, consumers seem hesitant to use mobile apps to access such services. Previous research has found that perceived usefulness, time consumption and price significantly impact consumer willingness to purchase e-healthcare products on mobile apps. This study aims to investigate the role of consumer trust in the willingness to purchase e-healthcare products on mobile apps while controlling for the effects of perceived usefulness, time consumption and price.

Data have been collected using non-probability judgmental and snowball sampling techniques from five major cities in India. After the data cleaning process, 238 questionnaires were used for data analysis in this study. The authors used confirmatory factor analysis to validate all the constructs and subsequently used the hierarchical regression technique to conduct this study.

The study’s findings show that consumer trust is the most crucial factor for predicting a willingness to purchase e-healthcare products through mobile apps, despite several other variables that also have a positive impact. These findings present important practical implications for mobile app developers, health-care professionals and lawmakers to further enhance the adoption of e-healthcare products on mobile apps.

The research was conducted by considering primarily young adults (those between the ages of 20 and 45 – above) and targeted five cities in India. This highlights a limitation in the research, as small groups of the intended audience were included (mainly young people).

This study considers perceived usefulness, time and price, in addition to trust, to predict consumer willingness to purchase. Its findings can be valuable in the fields of consumer behavior, health care and technology, especially in emerging markets.

The purpose of this bibliometric study is to report research output and publications on the social determinants of health and health outcomes. This study condenses numerous studies into a single paper, which not only provides insights into the worldwide growth and advancement of the study field but also establishes a research agenda for the future.

Using the Scopus database, a thorough bibliometric study of the worldwide scientific output on social determinants of health from 2000 to 2021 was conducted. With the assistance of VOS viewer and R-based scientometric software, the worldwide development of research on social determinants of health was analysed through performance analysis and network map visualisation.

This study identified the most influential authors, studies, journals and affiliations in the field of social determinants of health, as well as the most co-cited authors and journals, based on a bibliometric analysis of 1,203 research papers retrieved from the Scopus database during the past two decades (2000–2021). Beginning in 2000 with one publication and ending in 2021, 274 articles were viewed online, relevant to the social determinants of health. From 2014 to 2021, publications continue to grow at an accelerating pace.

To the best of the authors’ knowledge, this is one of the first studies to review the social determinants of health and its outcomes. The findings of the chosen studies represent a novel and important addition to the study of social determinants of health. It offers a comprehensive bibliometric analysis of publications, in addition to the identification of vital research trends.

With the technological advancements in the sphere of hospitality and tourism, the significant development has been pragmatic in the industry structures, processes and practices. The worth of innovation in the tourism industry is multifaceted which not only resulted in costs reduction, enhance operational efficiency and service quality upgrade but also enhanced customer experience. This chapter aims to review the articles, papers and books chapters published in various journals in the hospitality and tourism industry area through the lens of technological developments and disruptive innovations. Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) protocol, VOSviewer and word cloud are the tools applied for papers selection, analysis and the visual representation of the most researched themes. The findings reveal that the many researches being conducted post 2016 in this sphere. The information and communications technology (ICT) devices usage, robotics, artificial intelligence (AI), Radio Frequency Identification (RFID), Blockchain technology (BCT), and digital payments are considered as the crucial factors. The study emphasizes to put on better understanding of innovative disruptions in this sphere, layout plan for future research, and enable the decision-makers and authorities to make futuristic policies to stay competitive.

The purpose of this paper is to measure the academic motives of faculty in higher education to understand the pattern of relationships between work motivation scale (WMS) and technological pedagogical content knowledge (TPACK).

The research adopts regression analysis to help model the data collected from 63 faculty members from India. The empirical study investigated the relationship of intrinsic motivation (IntrM), integrated motivation (InteM), identified motivation (IdenM), introjected motivation (IntrjM), external regulation motivation (ExtR) and amotivation (Amot) with each of technological knowledge (TK), (pedagogical knowledge (PK), content knowledge (CK) and TPACK.

Optimal functioning among faculty was due to “InteM” followed by “IntrM” and “IdenM” that yielded most positive consequence (mean values>3.9). “ExtR” and “Amot” were the negative outcomes that would be counterproductive and result in employee dejection (Mean values<3.1). The results proved that all TPACK variables were positively related to “IntrM” – a self-determined motivation. Additionally, “TK” and “PK’ were positively related to “IntrjM” – a behavior that is regulated by self-esteem and self-worth; “TPACK” depicted positive relationship with “IntrjM” and negative correlation with “IdenM.”

The study supported the fact that TPACK and WMS when analyzed together can create better engagement models among the faculty for an enriching learner experience interaction. Furthermore, it would help identify specific strategies on teacher development training programs through the integration of technology.

The study is original and seeks to inspect the relationship between TPACK and WMS among faculty of higher education in Indian business schools.

The purpose of our research on blockchain technology is to unveil its immense potential, understand its applications and implications and identify opportunities to revolutionize existing systems and processes. This research aims to inspire the creation of new innovative solutions for industries. By harnessing blockchain technology, organizations can pinpoint key areas that could significantly benefit from its use, such as streamlining operations, providing secure and transparent digital solutions and fortifying data security.

This study presents a robust multi-criteria decision-making framework for assessing blockchain drivers in selected Indian industries. We initiated with an extensive literature review to identify potential drivers. We then sought the opinions of experts in the field to validate and refine our list. This meticulous process led us to identify 26 drivers, which we categorized into five main categories. Finally, we employed the Best-Worst Method to determine the relative importance of each criterion, ensuring a comprehensive and reliable assessment.

The authors have ranked the blockchain drivers based on their degree of importance using the Best-Worst Method. This study reveals the priority of BC implementation, with the retail industry identified as the most in need, followed by the Banking and Healthcare industries. Various critical factors are identified where blockchain technology could help reduce costs, increase efficiency and enable new innovative business models.

While this study acknowledges potential bias in driver assessment relying on literature and expert opinions, its findings carry significant practical implications. We have identified key areas where blockchain technology could be transformative by focusing on select industries. Future research should encompass other industries and real-world case studies for practical insights that could delve into the adoption challenges and benefits of blockchain technology in many other industries, thereby amplifying the relevance of our findings.

Blockchain is a groundbreaking, innovative technology with immense potential to revolutionize industries. Past research has explored the benefits and challenges of blockchain implementation in specific industries or sectors. This creates a gap in research regarding systematically classifying and ranking the importance of blockchain across different Indian industries. Our research seeks to address this gap by using advanced multi-criteria decision-making techniques. We aim to provide a comprehensive understanding of the significance of blockchain technology in critical Indian industries, offering valuable insights that can inform strategic decision-making and drive innovation in the country’s business landscape.