Dr Dineshkumar R Chavda

https://doi.org/10.64823/ijcaf.2601004

The rapid expansion of India's digital financial ecosystem, which includes digital wallets, internet banking, mobile banking, and UPI, has significantly transformed how salaried women organise and carry out financial transactions. Users are now more exposed to cyber-financial threats like phishing, OTP fraud, SIM-swapping, and fraudulent payment apps, while this development has enhanced convenience and financial inclusion. Due to time restrictions, cultural challenges, and various levels of digital proficiency, paid women represent a special and important group for the analysis of digital monetary security understanding. This paper takes a purely conceptual approach, relying solely on secondary data and the corpus of existing literature in financial literacy, information security, and technology adoption to provide an integrated conceptual framework that explains the causes, mediating mechanisms, and outcomes of digital financial security awareness among salaried women. The framework identifies risk perception, trust, and self-efficacy as mediating variables; digital literacy, social influence, institutional training, and self-efficacy as significant independent variables; and safe digital financial behavior, decreased fraud vulnerability, and improved financial well-being as outcome variables. This paper includes the theoretical contributions, managerial and policy implications, and future directions for empirical validation of the proposed paradigm.

https://doi.org/10.64823/ijcaf.2601003

The cement industry plays a fundamental role in infrastructure development, but is also a major source of carbon emissions. As the world's second-largest cement producer, India faces growing pressure to improve environmental transparency and sustainable business practices. This study analyses the environmental reporting practices of UltraTech Cement Ltd. and Shree Cement Ltd. using secondary data from sustainability reports, corporate disclosures, and industry publications. It examines the reporting frameworks adopted, including the Global Reporting Initiative (GRI) and the Cement Sustainability Initiative (CSI), and compares key indicators such as carbon emissions, energy efficiency, water management, and waste reduction. The results reveal that UltraTech provides more detailed quantitative information, whereas Shree prioritises clear and accessible narrative communication. Environmental disclosure also raises investor awareness by improving the understanding of sustainability performance, operational efficiency, and regulatory risks. The study concludes that more consistent and comprehensive reporting can enhance corporate transparency, strengthen stakeholder trust, and facilitate informed investment decisions aligned with ESG principles.

https://doi.org/10.64823/ijebm.2601005

Environmental disclosure has become an integral component of corporate reporting, particularly in environmentally sensitive sectors such as pharmaceuticals and chemicals, where business operations entail significant environmental impacts. This study examines the environmental disclosure practices of a selection of Indian companies using an Environmental Disclosure Index (EDI). The analysis is based on secondary data gathered from the annual reports and Business Responsibility and Sustainability Reports (BRSR) of six companies: Sun Pharmaceutical Industries Limited, Cipla Limited, Dr. Reddy's Laboratories Limited, Aarti Industries Limited, Navin Fluorine International Limited, and Vinati Organics Limited for the 2025–2026 fiscal year. The results reveal that all selected companies achieved the maximum score on the Environmental Disclosure Index, indicating comprehensive environmental reporting. The study concludes that environmental disclosure practices have become largely standardised due to regulatory initiatives, specifically the BRSR framework. Furthermore, the findings suggest that company-specific factors exert limited influence on disclosure levels within a regulated reporting environment, highlighting the growing role of mandatory sustainability reporting in enhancing corporate transparency, accountability, and environmental governance.

https://doi.org/10.64823/ijebm.2601003

The digital transformation of India's tax system, which involves online GST platforms, online income tax return filing, TDS/TRACES systems, and digital payments linked to UPI, has substantially changed how people and businesses deal with taxing authorities. Following the PRISMA procedure, this work provides a methodical literature review (SLR) of scholarly and administrative publications on digital tax literacy in India. From a curated pool of 214 records obtained from governmental/institutional publications, scholarly working papers, and journals listed in Scopus, Google Scholar, SSRN, and UGC-CARE, 34 research articles published between 2012 and 2026 were chosen. The review is organised thematically around six domains: conceptual foundations, the digital tax ecosystem, demographic determinants, barriers and the digital divide, government initiatives, and compliance outcomes. The findings show that although younger, urban, and salaried taxpayers have a substantially higher degree of digital tax literacy, people living in rural areas, small enterprise owners, and older taxpayers still face significant obstacles relating to awareness, access, and trust. The paper concludes with a proposed research plan and recommendations for policy for improving digital tax literacy throughout India's taxpayer segments.

The digital transformation of India's tax system, which involves online GST platforms, online income tax return filing, TDS/TRACES systems, and digital payments linked to UPI, has substantially changed how people and businesses deal with taxing authorities. Following the PRISMA procedure, this work provides a methodical literature review (SLR) of scholarly and administrative publications on digital tax literacy in India. From a curated pool of 214 records obtained from governmental/institutional publications, scholarly working papers, and journals listed in Scopus, Google Scholar, SSRN, and UGC-CARE, 34 research articles published between 2012 and 2026 were chosen. The review is organised thematically around six domains: conceptual foundations, the digital tax ecosystem, demographic determinants, barriers and the digital divide, government initiatives, and compliance outcomes. The findings show that although younger, urban, and salaried taxpayers have a substantially higher degree of digital tax literacy, people living in rural areas, small enterprise owners, and older taxpayers still face significant obstacles relating to awareness, access, and trust. The paper concludes with a proposed research plan and recommendations for policy for improving digital tax literacy throughout India's taxpayer segments.

Environmental disclosure has become an integral component of corporate reporting, particularly in environmentally sensitive sectors such as pharmaceuticals and chemicals, where business operations entail significant environmental impacts. This study examines the environmental disclosure practices of a selection of Indian companies using an Environmental Disclosure Index (EDI). The analysis is based on secondary data gathered from the annual reports and Business Responsibility and Sustainability Reports (BRSR) of six companies: Sun Pharmaceutical Industries Limited, Cipla Limited, Dr. Reddy's Laboratories Limited, Aarti Industries Limited, Navin Fluorine International Limited, and Vinati Organics Limited for the 2025–2026 fiscal year. The results reveal that all selected companies achieved the maximum score on the Environmental Disclosure Index, indicating comprehensive environmental reporting. The study concludes that environmental disclosure practices have become largely standardised due to regulatory initiatives, specifically the BRSR framework. Furthermore, the findings suggest that company-specific factors exert limited influence on disclosure levels within a regulated reporting environment, highlighting the growing role of mandatory sustainability reporting in enhancing corporate transparency, accountability, and environmental governance.