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The purpose of this study is to investigate the role and impact of state regulation of corporate social responsibility (CSR) spending on company actions and to examine whether making mandatory CSR encourages businesses to engage in social welfare projects. Additionally, the authors also investigate whether these CSR expenditures can enable India to meet the Sustainable Development Goals (SDGs) 2030.

CSR expenditure data from the government repository of 22,531 eligible companies in India were studied from FY2014–2015 to FY2019–2020. CSR spending is further classified according to development areas of Schedule VII of the Companies Act, 2013, and mapped with the SDGs to see which ones the corporations have prioritized.

CSR spending increased from INR 10,066 crore in 2014–2015 to INR 24,689 crore in 2019–2020. Companies have prioritized CSR expenditure on education, followed by health care and rural development. The number of companies spending more than the mandated expenditure increased by around 75% from 2014–2015 to 2019–2020. However, the “comply or explain” approach of the law has led to a major number of companies spending zero on CSR. Companies have generally concentrated on moving CSR funds to designated funds rather than using them for capacity development to instill social responsibility culture.

This study provides evidence of the impact of mandatory CSR expenditure on welfare activities and SDGs. Unlike previous research, the results of this study are based on CSR expenditures rather than voluntary CSR scores.

The purpose of this study is to calculate the effect of different packet sizes 256, 512, 1,024 and 2,048 bytes on a large-scale hybrid network and analysis and identifies which routing protocol is best for application throughput, application delay and network link parameters for different packet sizes. As the routing protocol is used to select the optimal path to transfer data packets from source to destination. It is always important to consider the performance of the routing protocol before the final network configuration. From the literature, it has been observed that RIP (Routing Information Protocol) and OSPF (Open Shortest Path First) are the most popular routing protocols, and it has always been a challenge to select between these routing protocols, especially for hybrid networks. The efficiency of routing protocol mainly depends on resulting throughput and delay. Also, it has been observed that data packet size also plays an essential role in determining the efficiency of routing protocol.

To analyse the effect of different packet sizes using two routing protocols, routing information protocol (RIP) and open shortest path first (OSPF) on the hybrid network, require detailed planning. Designing the network for simulate and then finally analysing the results requires proper study. Each stage needs to be understood well for work accomplishment. Thus, the network’s simulation and evaluation require implementing the proposed work step by step, saving time and cost. Here, the proposed work methodology is defined in six steps or stages.

The simulation results show that both routing protocols – RIP and OSPF are equally good in terms of network throughput for all different packet sizes. However, OSPF performs better in terms of network delay than RIP routing protocol in different packet size scenarios.

In this paper, a fixed network of 125 objects and only RIP and OSPF routing protocol have been used for analysis. Therefore, in the future, a comparison of different network sizes can be considered by increasing or decreasing the number of objects in the proposed network. Furthermore, the other routing protocols can be used for performance evaluation on the same proposed network.

The analysis can be conducted by simulation of the network, enabling us to develop a network environment without restricting the selection of parameters as it minimizes cost, network deployment overhead, human resources, etc. The results are analysed, calculated and compared for each packet size on different routing protocol networks individually and the conclusion is made.

A qualitative study can help in understanding the unpolluted perspectives of key stakeholders involved in the vaccination practices and can explore vital factors that could influence vaccination-related behaviors and their utilization. This study aims to document the perceptions of caretakers, community members and healthcare service providers related to childhood vaccination practices in slums under the national immunization program (NIP) of India.

This was a qualitative community-based cross-sectional study. Focus group discussions with caretakers, community members and healthcare service providers were used to build a holistic, detailed description and analysis of the factors associated with childhood vaccination practices within its real-world context.

Lack of awareness, fear of adverse events following immunization, inappropriate timing of vaccination sessions, loss of daily earnings, migration, lack of good behavior of health staffs, shortage of logistics and vaccines, limited resources and infrastructures and high expectations of beneficiaries were some of the vital barriers impacting vaccination practices in slums.

Though this study provides significant good information on the indicators that can be considered to improve the vaccination practices in any slum settings, it has is also a limitations too due to its setting. Therefore, one needs to be cautious while generalizing these results to other settings like rural. In addition, Though we believe that these strategies could be useful in any setting, it is also important to tailor these observations them as per the need of the society and the population. Also, this is a self-reported qualitative study and therefore the perspectives reported in this study need to be taken with caution. Further, low vaccination, poor awareness, compromised healthcare services, high expectations could be considered as a stigma/fear among the responders and therefore there is always a chance of underreporting. Thus, it would be important in future to conduct a study involving a broader group of people in society and to establish factors associated with the vaccination coverage. that can help in improvement of vaccination.

Initiatives such as regular interactions at different levels, effective communication including reminders, behavior interventions, the continued supply of vaccines and logistics, additional resources for the vaccination program, incentives and recognition, extended sessions and people-friendly healthcare delivery system could be helpful to strengthen the routine vaccination practices in slums.

This paper aims to gain insight on the perception and role of the local government officials on climate change and resilience in Uttarakhand, India. Uttarakhand, being a sensitive mountainous region in India, faces the brunt of frequent climate-related disasters and their severe impacts. Therefore, it is crucial to understand how authorities perceive the issue of climate-related disasters and their level of commitment toward mitigation and adaptation programs.

The literature review method was used for a holistic understanding of the impact of climate change and consequential disasters. A questionnaire survey method, comprising open- and closed-ended questions, was also used on officials of different departments.

Among the noteworthy findings of the study include the understanding of the perceptions of authorities and their role in decision-making on mitigating impacts of climate change-related disasters, their support or lack of it, for measures toward capacity building and spreading awareness of the intervention programs by the government. The study analyzes the perception of decision-making officials at state and district levels and infers that the variation on opinions may be attributable to multiple factors, including their past experiences of dealing with disasters.

This study offers insights into the role of perception of local government officials concerning climate change-related disasters and alleviation of their consequences through related programs. The findings have the unique potential to serve as a guide for the government at state and district levels to assess various aspects of different disaster mitigation measures based on sectors and departments.

The International Journal of Organizational Analysis (IJOA) is a leading journal that has published high-quality research focused on various facets of organizational analysis since 1993. This paper aims to conduct a retrospective analysis of the IJOA journey from 2005 to 2020.

The data used in this study was extracted using the Scopus database. The bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of the journal. The mapping of bibliographic data is carried using VOSviewer and Biblioshiny.

The study findings indicate that IJOA has grown for publications and citations since its inception. Five significant research directions emerged, i.e. organizational diagnostics, organization citizenship behaviour, organizational commitment to employee retention, psychological capital and firm performance, based on cluster analysis of IJOA’s publications.

To the best of the authors’ knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJOA. The study presents the key themes and trends emerging from a leading journal, considered a high-quality journal, for researching various facets of organizational functioning by academicians, scholars and practitioners.

This paper examines the decline of the largest working parliamentary democracy in India overtime, but accelerating since 2014 as the Bharatiya Janata Party (BJP), under the leadership of Prime Minister Narendra Modi at the Center (as the federal government is commonly known).

It is eclectic. Original constitution, along with commentaries, are studied. News outlets, government pronouncements, journal articles, and other media outlets — electronic and print — are also sourced.

The findings show how three important features in democracy — elections and their outcomes, control of information, and suppression of dissent are widely used to undermine constitutional democracy.

Democracy can be undermined without altering the Constitution itself. It also explains the irony of Modi’s popularity, given the undemocratic practices. As he may continue in office for some time to come, commanding a log-rolling majority, the need of the hour is a united, constructive and effective opposition to ensure a healthy working democracy.

The case study is designed to help students understand how the “growth at all costs” attitude can lead to compromised corporate governance in a start-up leading to disastrous implications for all the stakeholders. This case study aims to make students understand the components of the fraud triangle, the impact of financial fraud on various stakeholders, the role of venture capitalist (VC) investors and the importance of good corporate governance in start-ups. The case study presents an excellent opportunity for students to discuss the consequences of ignoring good governance in the pursuit of growth in a start-up. After analyzing the case study, the students shall be able to explain the concept of the fraud triangle and to be able to identify the motivation, opportunity and rationalization of financial irregularities in a start-up; analyze the impact of financial irregularities on various stakeholders; comprehend the business model of VCs and evaluate its influence on VC-funded start-ups; and appraise the importance of good corporate governance in start-ups.

The case study revolves around the confession of financial irregularities made by one of the cofounders of GoMechanic, a start-up headquartered in Gurugram, India. On January 18, 2023, Amit Bhasin confessed to financial irregularities in the company’s financial statements, leading to laying off 70% of the workforce of the company. GoMechanic had earlier raised close to US$62m [1] from maverick global investors including Sequoia Capital, Tiger Global, Orios Venture Partners and Chiratae Ventures, and was negotiating to raise Series D financing from the Japanese multinational SoftBank with aspirations to be a unicorn (start-up with a valuation of over $1bn). The confession led to a debate about the consequences of the “growth at all cost” culture being followed by start-ups as well as VCs. GoMechanic was not an isolated instance of a lack of governance in the start-ups. The confession had consequences not only for the GoMechanic but for the entire start-up ecosystem of India, which was the third largest in the world. Bhasin stated that the founders take full responsibility for the situation, and they were working on a plan which was most viable under the circumstances. However, it was not going to be easy to regain the confidence of the investors.

The case study is best suited for senior undergraduate- and graduate-level business school students and in executive education programs in courses such as corporate governance and ethics, private equity and entrepreneurial finance.

Teaching notes are available for educators only.

CSS 1: Accounting and finance

Though violence is very much prevalent in modern organizations, unfortunately, researchers and practitioners have given very little attention in creating an organizational culture based on nonviolence. The purpose of this paper is to explore the relationship between individual spirituality and non-violence work behaviour. It also investigates the mediating role of four constructs of psychological capital (hope, optimism, resilience and self-efficacy).

Collected data is subjected to rigorous reliability, validity and common method biasness tests. Further mediation is analyzed with the help of hierarchical regression, Sobel test and bootstrapping estimates.

The results show that all four dimensions of psychological capital partially mediate the relationship of individual spirituality and non-violent behaviour at the workplace. The practical and theoretical implications of the study are also discussed.

Although the study produces significant results, it has certain limitations, too, which can be addressed in future research. Firstly, as psychological capital is a state like construct, the responses of the participants may vary from time to time, leading to biases. Secondly, the study is confined only to manufacturing, IT/ITES and financial institutions. It can be duplicated to other sectors as well to assess its generality. Future researchers may adopt both quantitative and qualitative methodology to explore the field. Even experimental research may help to understand these work behaviours. Although the study has been conducted in business organization the purpose is not to limit it to the workplace context. It is relevant to all sectors and across all domains.

The findings have revealed individual spirituality as a significant predictor of nonviolence behaviour at the workplace. Thus managers, leaders, policymakers or organizational development practitioners need to facilitate spirituality at the workplace and introduce spiritual-based interventions such as meditation, yoga and several other mindfulness practices. Even organizational training, which is considered to be essential to human resource development, needs to develop a spiritual development program and also to examine the impact of such programs on organizational outcomes (Dent et al., 2005). Organizational interventions that facilitate mindfulness practices, yoga and meditation will enhance nonviolence communication through empathy and compassion-based listening, meaningful dialogues, through connecting employees with universal human values/needs.

The primary objective of the study is to foster conflict prevention in society rather than conflict resolution. With the help of the study, the authors understand the importance of spiritual intervention and its impact on the elevation of people's values, beliefs and attitudes. Major organisations such as Apple, Google, Amazon, Microsoft and Facebook have already started to develop spiritual interventions at their workplace. It is an excellent time to capitalize on India's rich spiritual tradition that honours unity in diversity. Besides, an organization's facilitation to connect to employee’s actions with spiritual values can overcome cultural conditioning that triggers violence and help in making a more meaningful place to work. Thus, impacting the society from a macro perspective.

This is one of the pioneer studies that tried to unlock the “black-box” of mechanism through which individual spirituality impacts non-violent work behaviour.