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International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India.

The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector.

The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are – concise reporting, effective and transparent reporting and finally, better decision-making.

The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR.

Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.

This paper aims to examine the comovement among green bonds, energy commodities and stock market to determine the advantages of adding green bonds to a diversified portfolio.

Generic 1 Natural Gas and Energy Select SPDR Fund are used as proxies to measure energy commodities, bonds index of S&P Dow Jones and Bloomberg Barclays MSCI are used to represent green bonds and the New York Stock Exchange is considered to measure the stock market. Granger causality test, wavelet analysis and network analysis are applied to daily price for the select markets from August 26, 2014, to March 30, 2021.

Results from the Granger causality test indicate no causality between any pair of variables, while cross wavelet transform and wavelet coherence analysis confirm strong coherence at a high scale during the pandemic, validating comovement among the three asset classes. In addition, network analysis further corroborates this connectedness, implying a strong association of the stock market with the energy commodity market.

This study offers new evidence of the temporal association among the US stock market, energy commodities and green bonds during the COVID-19 crisis. It presents a novel approach that measures and evaluates comovement among the constituent series, simultaneously using both wavelet and network analysis.

COVID-19 has shown its pandemic powers to the whole world. At times when many countries are forced to go for total lockdown of its economic activities, unusual economic crisis is inevitable. Amid all the crisis, the impact on education sector was also massive. In India also COVID-19 has resulted in a country-wide lockdown, which led to closure of schools and colleges. University Grant Commission, an apex educational body has come up with several guidelines for higher education institution. This study is an attempt to understand the perceptions of Indian tertiary students toward online teaching which has become the no-other-choice method of instruction for educational institutes during the pandemic. An online survey was conducted in October 2020, to collect information from the students through Google form about their perceptions and experiences with online learning. A total of 248 students completed the survey. Factor analysis has been applied on the collected data to understand the factors which most impacted the students. Results showed that “less effectiveness,” “stress and boredom” and “connectivity challenges” were among the major challenges faced by these students in their online learning experience. This study urges the need for an educational strategy to be set by policy makers to respond to the challenges encoutered during online learning.

The world has seen a lot of disasters which have affected some part of the globe and healed in due course but rarely has any health disaster affected the entire world like COVID-19. It not only affected the health sector but caused a downward spiral of the world economy. The world was not prepared to face such a magnitude of the disaster. Overnight, schools and universities declared a lockdown affecting 1.57 billion students in 191 countries (UN, 2020). The sudden closure of educational institutions negatively impacted education around the world and much of the education sector shifted to remote learning. This exacerbated the shortcomings of those institutions who were unprepared for the sudden shift to remote learning. The global pandemic triggered the need to reconceptualize how educational institutions provision teaching and learning. Universities resorted to intensive use of different technology platforms and resources to achieve their learning outcomes. This volume explores how educational institutions needed to rethink teaching, learning, research and innovation, and implement innovative approaches to address such complexities. International case studies have been compiled that highlight the issues related to the impact of the COVID-19 pandemic on higher education and how different countries tried to cope with the sudden shift of remote learning and tried to resolve challenges around the issues of digital pedagogy.

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.

Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.

Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.

Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.

Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

There is limited evidence on the determinants of hospitalisation and its causes in India. This study aims to examine the differential in the hospitalisation rates and its socioeconomic determinants. This study also examines the causes of diseases in hospitalisation among the elderly (≥60 years) in India.

This study used data from the 75th round of the National Sample Survey Organizations, collected from July 2017 to June 2018. The elderly samples in this survey are 42,759, where 11,070 were hospitalised, and 31,689 were not hospitalised in the past year or 365 days. This study estimated hospitalisation rates and carried out binary logistic regression analysis to examine the associations of hospitalisation with the background variables. The cause of diseases in hospitalisations was also calculated.

The hospitalisation rate was lower among elderly female compared to elderly male. Elderly who belongs to middle-old aged groups, non-married, North-Eastern region, Southern region, general caste, health insurance, partially and fully economically dependent have a higher chance of being hospitalised. About 38% elderly were hospitalised due to communicable diseases (CDs), 52% due to non-communicable diseases (NCDs) and 10% due to injuries and others (IO). Nearly 40% elderly were hospitalised in public hospitals due to CDs, whereas 52% were hospitalised in private hospitals due to NCDs and 11% due to IO.

Firstly, this study is based on cross-sectional survey due to which temporal ambiguity averted to draw causal inferences. Secondly, other significant factors can also predict hospitalisations and provide insightful results, such as lifestyle factors, behavioral factors, obesity, mental state and several personal habits such as smoking cigarettes, drinking alcohol, consuming tobacco or other harmful substances. But this information was not available in this study. Even with these limitations, the hospitalisation issues among the elderly are beneficial to understand the current circumstances of CDs, NCDs and injury and other diseases for India and its states to formulate health policy.

Early screening and early treatment for NCDs are needed, which are non-existent in almost all parts of India. It is essential to necessitate and identify the important factors that best predict hospitalisation or re-visit of hospital admission. Although, the medical advances in India have made rapid strides in the past few decades, it is burdened none the less, as the doctor–patient ratio is very low. It is important to develop preventive measures to minimize the accidents and causalities to avoid substantial cost associated with elderly health care.

Raising awareness, promotion of healthy life style and improving the quality of good health-care provisions at primary level is a necessity.

The findings, practical and social implications provide a way forward for the health policymakers to potentially alter the future research to reduce associated comorbidities, unnecessary hospitalisations and other medical complications.

A research and development project disseminated ecological technologies to approximately 3,250 vegetable farmers through farmer field schools (FFS) in four districts of Bali and East Java provinces of Indonesia. This article aims to assess the economic sustainability of vegetable production after FFS participation.

A survey randomly sampled 500 farmers, comprised of FFS participants (50%) and non-FFS participants (50%). Based on 1,000 farm operations, this analysis employed input-saving technology as the fundamental model examined using the double-difference method. Simultaneous reduction of agrochemicals and improvement of productivity represent indicators of economic sustainability.

Results indicate that pesticide use decreased without jeopardising farm productivity; moreover, vegetable production increased. These findings indicate that the ecological technologies transferred through FFS significantly improved economic sustainability performance.

This study purposively selected farmers who grew tomato and chilli. Thus, the outcomes are not generalisable to other crops.

FFS continues to be an effective method for transferring agricultural technologies to farmer communities. Policymakers are recommended to use FFS for disseminating beneficial and sustainable technologies to broader agricultural communities.

The adoption of ecological technologies provides positive economic and ecological milieus.

This study employs a double-differences approach to verify input-saving technological progress. Therefore, the performance of economic sustainability attributable to the project intervention is theoretically justified.