Corporate social responsibility is one aspect of sustainability that defines 'corporate voluntary actions designed to improve social or environmental conditions.' This voluntary action leads to the publication of separate special purpose 'sustainability' reports. Now a day's corporate seek...

Tax expenditures are considered as a tool to channel tax revenue into various industries and to facilitate certain specific activities of the government. To a great extent the amount of revenue to be raised depends on the existence of tax bases and tax rates prevailing in the country. The...

The last decade, has resulted in sever environmental degradation due to increase in harmful pollutants which are emitted in the atmospheric. The pollutants have caused serious health related problems due to exposure to poor air quality such as respiratory symptoms or illness impaired...

The corporate governance plays a major role in the integrity of businesses and markets and helps in maintaining vitality, growth and stability and leads to increase in economic efficiency. In India SEBI under its listing agreement clause 49 has laid down rules and regulations for effective...

The human health and environment is being continuously damaged due to increasing amount of air pollution being emitted into the atmosphere in particular the RSPM. The level of RSPM is found to even exceed the prescribed National Ambient Air Quality Standards in India. The reason for high...

Clause 41 of the listing agreement as issued by Securities Exchange Board of India (SEBI) directs the India Inc to comply with the provisions laid down by the board in respect of financial reporting. The board has made special requirement in respect of Interim Financial Reporting (IFR) to...

In today’s era, corporate governance reporting is not only limited to corporate social responsibility (CSR) but now the focus is on the policies of the companies towards the environment, society, and governance (ESG). Nowadays, the performance of the companies is not only measured by the...