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The purpose of this study is to analyse the impact of corporate attributes like a company’s profitability, size, age, leverage and board size on companies’ sustainability reporting as measured through India’s new business responsibility and sustainability reporting (BRSR) framework.

A random sample of 130 companies was taken from the top 1,000 listed companies on the National Stock Exchange. Sequential mixed methods research approach was used to prepare a sustainability quality index. Then, a hierarchical multiple regression analysis was performed to examine the impact on the quality of reporting by Indian companies.

Interestingly, the analysis revealed that traditional metrics like age, profitability, board size and leverage did not have significant associations with reporting quality. Rather, the size of a company in terms of market capitalisation was found to have a strong positive impact on sustainability reporting.

This was a cross-sectional study, as time series data for BRSR reporting is not yet available. Also, only five parameters were taken for analysis. Lastly, subjective judgment in content analysis may be involved.

This suggests that only larger companies in India are prioritising sustainability reporting over smaller ones. It affirms the legitimacy and stakeholder theory in the Indian context.

To the best of the authors’ knowledge, this study is one of the first endeavours to assess the efficacy of the new Indian BRSR framework and test its primary objectives. Furthermore, significant implications have been given for managers to catalyse and reinforce the sustainability momentum down the lane across companies of all sizes in India.

This paper aims to focus on the HR issues that seller organizations face during the pre-deal stage of mergers and acquisitions (M&A). It recommends the HR strategies that strategies that seller-side organizations need to adopt to improve their chances of successful M&A.

The paper explores the HR-related issues faced by seller-side organizations. It highlights the key dilemmas and challenges involved at this stage of M&A deals. It recommends the HR strategies that seller companies can follow during the pre-deal stage of an M&A deal.

What the seller’s HR leaders do (and do not do) during the run up to an M&A deal can significantly affect the success of the post-deal integration and future success of the combined firm. During the pre-deal phase of an M&A journey, HR leaders face a range of dilemmas. They have to decide whether to maintain business as usual or change their HR strategy, decide when to hide information and when (and what) to communicate internally and also have to prepare the seller organization for an HR audit by the buyer firm.

HR leaders in seller organizations need to continue to increase the value of the organization by continually aligning the HR strategy to the organization’s overall corporate and business strategy. During the early stages of the deal, they have to camouflage certain confidential details. When the deal is at an advanced stage, HR leaders have to communicate extensively with employees about the deal. They need to ensure that the organization is prepared for an HR audit by prospective buyers. However, they also have to ensure that the reasons for the seller organization’s success are not revealed fully and prematurely.

It concedes that during an M&A deal, the HR leaders of a seller organization need to balance the interests of multiple stakeholders. These include the firm’s owners, top managers, employees and key customers. Those who are unable to do this effectively and consistently may end up harming the interest of the seller organization during an M&A deal.

The paper considers the highly dynamic e-commerce industry in India. It is a sector that is seeing rapid growth. Many new players are entering the market and the battle is for size and scale. In such a scenario, companies such as Flipkart are using the M&A route to scale up inorganically. Recently, Flipkart acquired Myntra, a strong player in the online retailing of fashion garments. The paper provides insights in to the challenges faced by the seller organization’s HR managers during the pre-deal stage of M&A transactions and recommends strategies that they should follow.

Until now, a lot of research has been done and applied to provide security and original data from one user to another, such as third-party auditing and several schemes for securing the data, such as the generation of the key with the help of encryption algorithms like Rivest–Shamir–Adleman and others. Here are some of the related works that have been done previously. Remote damage control resuscitation (RDCR) scheme by Yan et al. (2017) is proposed based on the minimum bandwidth. By enabling the third party to perform the verification of public integrity. Although it supports the repair management for the corrupt data and tries to recover the original data, in practicality it fails to do so, and thus it takes more computation and communication cost than our proposed system. In a paper by Chen et al. (2015), using broadcast encryption, an idea for cloud storage data sharing has been developed. This technique aims to accomplish both broadcast data and dynamic sharing, allowing users to join and leave a group without affecting the electronic press kit (EPK). In this case, the theoretical notion was true and new, but the system’s practicality and efficiency were not acceptable, and the system’s security was also jeopardised because it proposed adding a member without altering any keys. In this research, an identity-based encryption strategy for data sharing was investigated, as well as key management and metadata techniques to improve model security (Jiang and Guo, 2017). The forward and reverse ciphertext security is supplied here. However, it is more difficult to put into practice, and one of its limitations is that it can only be used for very large amounts of cloud storage. Here, it extends support for dynamic data modification by batch auditing. The important feature of the secure and efficient privacy preserving provable data possession in cloud storage scheme was to support every important feature which includes data dynamics, privacy preservation, batch auditing and blockers verification for an untrusted and an outsourced storage model (Pathare and Chouragadec, 2017). A homomorphic signature mechanism was devised to prevent the usage of the public key certificate, which was based on the new id. This signature system was shown to be resistant to the id attack on the random oracle model and the assault of forged message (Nayak and Tripathy, 2018; Lin et al., 2017). When storing data in a public cloud, one issue is that the data owner must give an enormous number of keys to the users in order for them to access the files. At this place, the knowledge assisted software engineering (KASE) plan was publicly unveiled for the first time. While sharing a huge number of documents, the data owner simply has to supply the specific key to the user, and the user only needs to provide the single trapdoor. Although the concept is innovative, the KASE technique does not apply to the increasingly common manufactured cloud. Cui et al. (2016) claim that as the amount of data grows, distribution management system (DMS) will be unable to handle it. As a result, various proven data possession (PDP) schemes have been developed, and practically all data lacks security. So, here in these certificates, PDP was introduced, which was based on bilinear pairing. Because of its feature of being robust as well as efficient, this is mostly applicable in DMS. The main purpose of this research is to design and implement a secure cloud infrastructure for sharing group data. This research provides an efficient and secure protocol for multiple user data in the cloud, allowing many users to easily share data.

The methodology and contribution of this paper is given as follows. The major goal of this study is to design and implement a secure cloud infrastructure for sharing group data. This study provides an efficient and secure protocol for multiple user data in cloud, allowing several users to share data without difficulty. The primary purpose of this research is to design and implement a secure cloud infrastructure for sharing group data. This research develops an efficient and secure protocol for multiple user data in the cloud, allowing numerous users to exchange data without difficulty. Selection scheme design (SSD) comprises two algorithms; first algorithm is designed for limited users and algorithm 2 is redesigned for the multiple users. Further, the authors design SSD-security protocol which comprises a three-phase model, namely, Phase 1, Phase 2 and Phase 3. Phase 1 generates the parameters and distributes the private key, the second phase generates the general key for all the users that are available and third phase is designed to prevent the dishonest user to entertain in data sharing.

Data sharing in cloud computing provides unlimited computational resources and storage to enterprise and individuals; moreover, cloud computing leads to several privacy and security concerns such as fault tolerance, reliability, confidentiality and data integrity. Furthermore, the key consensus mechanism is fundamental cryptographic primitive for secure communication; moreover, motivated by this phenomenon, the authors developed SSDmechanismwhich embraces the multiple users in the data-sharing model.

Files shared in the cloud should be encrypted for security purpose; later these files are decrypted for the users to access the file. Furthermore, the key consensus process is a crucial cryptographic primitive for secure communication; additionally, the authors devised the SSD mechanism, which incorporates numerous users in the data-sharing model, as a result of this phenomena. For evaluation of the SSD method, the authors have considered the ideal environment of the system, that is, the authors have used java as a programming language and eclipse as the integrated drive electronics tool for the proposed model evaluation. Hardware configuration of the model is such that it is packed with 4 GB RAM and i7 processor, the authors have used the PBC library for the pairing operations (PBC Library, 2022). Furthermore, in the following section of this paper, the number of users is varied to compare with the existing methodology RDIC (Li et al., 2020). For the purposes of the SSD-security protocol, a prime number is chosen as the number of users in this work.

This study aims to examine the current state of academic research pertaining to the role played by artificial intelligence (AI) in the achievement of a critical sustainable development goal (SDG) – poverty alleviation and describe the field’s development by identifying themes, trends, roadblocks and promising areas for the future.

The authors analysed a corpus of 253 studies collected from the Scopus database to examine the current state of the academic literature using bibliometric methods.

This paper identifies and analyses key trends in the evolution of this domain. Further, the paper distils the extant literature to unpack the intermediary mechanisms through which AI and related technologies help tackle the critical global issue of poverty.

The corpus of literature used for the analysis is limited to English language studies from the Scopus database. The paper contributes to the extant research on AI for social good, and more broadly to the research on the value of emerging technologies such as AI.

Policymakers and government agencies will get an understanding of how technological interventions such as AI can help achieve critical SDGs such as poverty alleviation (SDG-1).

The primary focus of this paper is on the role of AI-related technological interventions to achieve a significant social objective – poverty alleviation.

To the best of the authors’ knowledge, this is the first study to conduct a comprehensive bibliometric analysis of a critical research domain such as AI and poverty alleviation.

The paper frames modern slavery as a global wicked problem and aims to provide a set of international business (IB) policy recommendations for taming it. The outlined approach can also guide IB policymaking to address other kinds of wicked problems.

This is a conceptual paper that reviews existing literature on wicked problems and integrates it with an IB policy double helix framework. The paper focuseses on the role multinational enterprises (MNEs) play in moderl slavery globally, either through global value chains or within global factory modes of operation.

As a global wicked problem, modern slavery will never be solved, but it can be re-solved time and time over. Understanding the social reproduction of modern slavery can help shift the focus from labor governance and a narrow supply chain focus toward the role of transnational governance and the need to address institutional, market and organizational failures.

The paper contributes to the gap in an overarching theory of modern slavery and systematically applies the concept of wicked problems and wickedness theory to modern slavery. Drawing on an IB policy double helix framework, the paper addresses the governance nexus between modern slavery, IB and policymaking which can in turn advance IB policy research and theory.