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 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...

Increasing amount of air pollution being emitted into the atmosphere at a global scale is continuously damaging the human health and the environment. The level of air pollutants viz, NO2, PM10 and TSPM levels exceed the prescribed National Ambient Air Quality Standards for the city of TAJ. The...

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...

We conduct a lab experiment to assess whether gender of dictators and recipients, and distributional preferences affect allocations in a modified dictator game where both parties perform a cognitive task and the resulting pie to be split is the sum of both parties' earnings. Our key results are...