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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.

The study aims to understand the phenomenon of workplace ostracism from multiple perspectives (target, perpetrator and observer). The understanding of the phenomenon is used to thematically analyse the antecedents of workplace ostracism and identify appropriate strategies for each antecedent.

The study findings are based on face-to-face semi-structured interviews with thirty-three senior and medium-level employees from various public and private sector organizations in India. The interview transcripts were systematically analyzed to identify antecedents of ostracism, which were inductively grouped together based on similarity.

The antecedents of workplace ostracism were grouped into four major heads: perceived non-alignment with organizational needs; emotional reaction; unconscious social processes and structural and demographic differences. Based on interview transcripts, strategies to reduce the effect of each of the broad antecedents of ostracism were identified.

Workplace ostracism has been linked with multiple negative outcomes including increased stress and turnover intention. The study provides managers with a framework that enables them to evaluate and understand incidences of ostracism among their subordinates. The study also equips managers with the knowledge of specific strategies for dealing with specific antecedents of ostracism.

The study answers the need to look at the phenomenon of ostracism through multiple perspectives. It identifies multiple potentially new antecedents and strategies to deal with workplace ostracism and groups them in a coherent manner. It is among the few studies on ostracism in India and extends the generalizability of the construct.

The present study tries to examine the relationship between financial inclusion and environmental quality as proxied by carbon emissions in India covering the period from 2008 to 2018.

A financial inclusion index has been composed using principal component analysis (PCA) based on three dimensions: access, penetration and usage. After testing for stationarity of the data, the authors adopted the autoregressive distributive lag model (ARDL) methodology.

The study found that financial inclusion and growth lead to increased carbon emissions in India and the government must resort to greener policies, whereas empirical results support that globalization reduced the pollutants emissions in both the long term and short period in India.

Based on the results, several policy prescriptions are rendered for policymakers: (1) need to move toward greener energy policies and (2) enhance the awareness of green financing instruments such as green bonds in India. Therefore, policymakers should be more proactive in accepting green and sustainable financial alternatives.

The present study contributes to the scant literature on the financial inclusion–emission nexus in India. This study considers three inclusion parameters that are not present in previous studies.

The present study aims to construct and compare Composite Environmental Sustainability Index (CESI) for 20 emerging countries for the period 1990–2020.

The study constructs CESI using the principal component analysis (PCA). Furthermore, for the preparation of index weights, varimax rotation is used to get component loadings.

The study finds that the overall CESI values lies between 2 and 4.8 for the 20 emerging countries considered in the study. This study depicts a diverse picture of environmental sustainability among emerging countries. The study also shows the trend of CESI values from 1990 to 2020. The bottom three countries whose CESI is very low compared to others are Iran, South Africa and Saudi Arabia. However, Brazil, Columbia and Chile are top three highest scorers in 2020.

The study contributes to the literature by constructing a composite index comprising of three sub-indices to measure the environmental sustainability of an economy. These sub-indices include seven indicators that are more inclusive and comprehensive. To the authors' knowledge, this is a pioneering attempt in the construction of the index for emerging countries.

Upon completion of this case study analysis, the course audience is expected to achieve four learning outcomes. In particular, students should be able to conduct a comprehensive organizational diagnosis to uncover the peculiarities of managing a family business; analyze the specific challenges faced by family-owned enterprises in the context of emerging markets; evaluate the succession management practices in family organizations and design a profile of a successful successor; assess the effectiveness of managerial decision-making and provide recommendations for securing the sustainability of a family firm.

This case study unveils the tumultuous story of Vishwanath Shetty, an ambitious entrepreneur who transformed his small venture into a profitable family business with operations in Middle East, Asia and Africa. Since the early establishment of Qontrac International in 1989, he relied on the ownership and management participation of several members of his and his wife’s families. Over the years, Vishwanath was successful in pursuing a strategy of continuous growth and geographic diversification by taking advantage of the business opportunities in several regions and opening up branches in Oman, the United Arab Emirates (UAE), Ghana and India. Yet, almost three decades after its launch, the company was confronted with a number of family, growth and succession management challenges that endangered its survival in the long run. The Shetty family experienced a serious rift due to financial reasons, the performance of the two branches managed by siblings declined, and the old firm structure and management style did not fit well with the newly enlarged and geographically dispersed Qontrac International. To deal with these organizational issues, Vishwanath was faced with an additional dilemma of securing the support of a suitable intra-family candidate who could join the family business and become his successor. By describing the strategic events and family dynamics that shaped the evolution of Qontrac International over time, the case provides an opportunity to assess the effectiveness of managerial decision-making in the context of family firms and provide viable recommendations for ensuring firm survival and longevity.

Upper-level undergraduate audience Graduate audience (in Master of Global Entrepreneurial Management program).

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Strategy.