Archives

Paper Title:: INSTITUTIONAL BARRIERS AND ECONOMIC OUTCOMES OF TIBETAN REFUGEES IN INDIA
Author Name:: Parth Seth
Country:: India
DOI:: https://doi.org/10.5281/zenodo.18359894
Page No.:: 1-7

Paper Title:: SUSTAINABILITY AUDIT ASSURANCE OF ESG REPORTING IN INDIA: REGULATORY EVOLUTION, EMPIRICAL EVIDENCE, CORPORATE PRACTICES, AND PROFESSIONAL PERSPECTIVES UNDER SEBI BRSR
Author Name:: Paresh P Bora
Country:: India
DOI:: https://doi.org/10.5281/zenodo.18360363
Page No.:: 8-13

Author: Paresh P Bora

ABSTRACT
Sustainability reporting and its independent assurance have emerged as central pillars of corporate accountability in the contemporary global economy. In India, the transition from voluntary disclosures to mandatory Environmental, Social, and Governance (ESG) reporting under the Securities and Exchange Board of India’s (SEBI) Business Responsibility and
Sustainability Reporting (BRSR) framework marks a significant regulatory and institutional milestone. As sustainability information increasingly influences investor decisions, regulatory supervision, and stakeholder trust, the credibility of such disclosures has become a matter of critical importance. This study provides an in-depth academic examination of sustainability
audit assurance in India, integrating conceptual foundations, regulatory developments, empirical evidence, corporate case analysis, and professional guidance issued by the Institute of Chartered Accountants of India (ICAI). Drawing upon a detailed review of BRSR disclosures of large Indian listed companies, the paper analyses the extent, scope, and nature
of sustainability assurance practices currently prevalent in India. The study further evaluates methodological challenges, professional competency issues, and independence concerns associated with sustainability assurance engagements. The findings reveal that while India has made substantial progress in standardizing sustainability disclosures, assurance practices
remain uneven, largely voluntary, and constrained by data quality and skill gaps. The paper concludes by proposing policy, professional, and academic recommendations to strengthen sustainability audit assurance and enhance the credibility of ESG reporting in India.

Keywords: Sustainability Audit, ESG Assurance, BRSR, SEBI, ICAI, Non-Financial
Reporting, Corporate Governance, India

Paper Title:: THE LINK BETWEEN AIR CARGO AND INTERNATIONAL TRADE: EVIDENCE FROM INDIA AND OTHER SOUTH ASIAN COUNTRIES
Author Name:: Nancy Katiyar, Arvind Banger & Armaan Banger
Country:: India
DOI:: https://doi.org/10.5281/zenodo.18454097
Page No.:: 14-29

View PDF Certificate

Author: Nancy Katiyar, Arvind Banger & Armaan Banger

ABSTRACT
When it comes to the value of goods, air cargo transportation is one of the most important ways to move them. However, the connection between air cargo transportation and international trade has been overlooked in the Indian and South Asian context. This study adds to the body of research by examining the relationship between these variables within a regional sample group. The goal of this study is to examine the various ways in which air
freight transportation and international trade are interconnected in India and South Asian countries. Data on global trade through merchandise exports (ME) and air cargo (AC) for India and eight South Asian partner countries from 2000 to 2023 are examined. This study employed cointegration and short- and long-run tests to establish a causal relationship between the variables. The results of the Pedroni cointegration test indicate that AC may
exert a long-term influence on ME in the South Asian region (Pedroni, 1999, 2004). The impact of ME on AC is substantial in the short term (Dumitrescu & Hurlin, 2012). The Dumitrescu and Hurlin (2012) panel Granger causality test results indicate homogeneous bidirectional causality from AC to ME and from ME to AC. In analyses conducted on a country-by-country basis, causality from ME to AC is present in six countries, causality towards ME is statistically identified in seven countries, and bidirectional causality is observed in three countries. The results have significant ramifications for policymakers, air
freight operators, and trade policy strategists in the region (World Bank, 2024; International Air Transport Association, 2024; Ministry of Civil Aviation, India, 2023).

Key terms: Air cargo, international trade, panel causality, error correction models, air freight transportation, and South Asia.

National Research Journal of Business Economics

Archives Volume-13, Issue-1 (January-June)

TABLE OF CONTENTS

CALL FOR PAPERS 2025 (January-June)

Subscribe This Journal