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The study explores how organizations can leverage an entrepreneurial orientation to encourage human capital development and employee retention. The mediating role of human capital development is also examined.

Data was collected from 224 IT sector employees in India, and analysis was done using Covariance Based Structural Equation Modeling.

Significant, positive relationships were reported between entrepreneurial orientation and human capital development and employee retention. Furthermore, human capital development showed a positive effect on employee retention. Finally, the mediating role of human capital development in the relationship between entrepreneurial orientation and employee retention was also positively significant.

The study explores the role played by human capital development in strengthening the association between entrepreneurial orientation and employee retention.

Purpose: The purpose of the study is to determine the significant difference between the performance of the Indian banks in pre coronavirus disease (COVID 19) and post COVID 19 periods. Further, it explores the impact of COVID 19 on the profitability of the Indian banks by investigating variation between the non-performing assets (NPAs) and the net profit of the banks during pre and post COVID 19 periods.

Need of the study: The COVID 19 outbreak has affected various industries including Indian banks which reported an increase in NPAs, and demand for credit which in turn impacted profitability. This study was carried out to examine the impact of COVID 19 outbreak on Indian banking sector.

Methodology: This study uses different banks’ NPA and net profits performance to examine the effect of COVID 19 on banks’ overall performance. The data have been collected from secondary sources, commercial websites, and websites of Indian banks (private and public sectors). t-Test was used to analyse the data.

Findings: Among public sector banks, Canara Bank was found to have a significant difference in net profit in the pre and post COVID 19 periods. In private sector banks, HDFC Bank showed a significant difference in the net profit in pre and post COVID 19 periods. For NPAs, all private banks showed no significant difference in pre and post COVID 19 period results.

Implications: The study revealed that both private and public sector banks in India were mildly affected by pandemic and most of them are significantly reporting no difference in net profit and NPAs during pre and post COVID 19 periods.

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.

Purpose: This study aims to employ bibliometric analysis to condense multiple studies into a single publication that not only gives insights into the growth and advancement of the research area but also establishes a future research agenda. This study provides a summary of advances in academic research on money laundering. The research includes bibliometric analysis and visualisation of bibliographic data using the Scopus database. The results of the study show that there has been a significant increase in the number of publications in the field of money laundering research, with topics focussed on specific areas. This study will also benchmark existing and preliminary themes, designs, and methodological choices for future money laundering research.

Methodology: With the help of the ‘visualisation of similarities’ (VOS) viewer open-source software, bibliometric analysis was performed using Scopus data. Citation analysis, topic mapping, country collaboration, co-citation analysis, and keyword co-occurrence analysis are some of the approaches used in bibliometric analysis.

Findings: Based on a bibliometric analysis of 1,391 research papers retrieved from the Scopus database over the past three decades (1990–2021), the study identified the most prominent authors, studies, journals, affiliations, and countries in the field of money laundering, as well as the most co-cited authors and journals. The writers also highlight future study issues in the field of money laundering.

Practical implications: The study’s findings might provide academics and practitioners with information on the present state of money laundering research and trend subjects. It can also be used as a guideline for identifying possible research gaps in the existing literature.

Design/Methodology/Approach: This chapter applies tests associated with the adaptive market hypothesis (AMH) and Johansen cointegration test. AMH acknowledges the views of the efficient market hypothesis and behavioural finance approach.

Purpose: Cryptocurrencies are considered a new asset class by multiasset portfolio managers. Hence, we examine the AMH and cointegration in the cryptocurrency market to know whether select cryptocurrencies can be diversified.

Findings: We find that cryptocurrencies are efficient and there is a long-run relationship among constituent series, and there is no short-run causality derived from bitcoin, Ethereum and litecoin to bitcoin, while stellar and Dogecoin have short-run causality to bitcoin.

Originality/Value: This chapter is different from the existing one as this is the first study in which the AMH and Johansen cointegration test are applied to check the efficiency and relationship of Bitcoin, Ethereum, and Monero, Stellar, litecoin and Dogecoin.

Purpose: This conceptual paper aims to identify how financial inclusion relates to sustainability and the level of sustainable development.

Methodology: The paper used discourse analysis to identify how financial inclusion relates to sustainability and the level of sustainable development.

Finding: The paper argued that granting access to basic formal financial services contributes to greater sustainable development by ensuring that access to finance is guaranteed sustainably, and basic financial services are provided sustainably and based on sustainability principles to yield a lasting impact for sustainable development. The paper also argued that financial inclusion increases the level of sustainable development because financial inclusion increases the economic opportunities and social welfare of banked adults while it only provides limited benefits for the environment. This approach links financial inclusion to sustainable development by adopting sustainability principles in offering basic financial services to banked adults.

Implication: Consequently, a synergy between financial inclusion and sustainable development is needed. The synergy should be based on sustainability principles, requiring policies integrating financial inclusion into the sustainable development agenda.

Originality: This paper is the first to identify the relationship between the financial inclusion agenda, the sustainable development agenda and the sustainability agenda.