Experts’ Corner

Introduction With AI taking centre stage in shaping Corporation cost structures and business models across industries has resulted in companies addressing issues which have a direct impact on their profit margins and the way of doing business. This further behoves on companies to improve their delivery mechanisms through sustained innovative solutions by bringing about a resilient and growth oriented culture, which has a lot to do with quick  decision making. This has resulted in fuelling innovation, resilience and growth in all functional areas to include CSR and Sustainability as that will give corporations the necessary competitive advantage. It is therefore axiomatic to mention that corporate leaders have to understand what gives them that advantage and report their outcomes as per

As the financial year draws to a close, organizations across sectors turn their attention not only to financial performance but also to the social and environmental value they have created. Corporate Social Responsibility (CSR), once viewed as a peripheral activity, has now become a strategic imperative—embedded into the core of business operations. The close of the financial year (FY) is a critical moment for reflection, assessment, and accountability, where companies evaluate the real impact of their CSR initiatives and demonstrate transparency to stakeholders. Over the past decade, CSR has undergone a significant transformation. It is no longer confined to philanthropic donations or one-off initiatives. Instead, it is increasingly driven by measurable outcomes, long-term sustainability goals, and alignment with national and

“Din raat badalte hain, haalaat badalte hain, Saath mausam ke phool aur paat badalte hain.” Times have indeed changed. Human societies once lived in close harmony with nature, drawing sustenance from rivers, forests, and fertile land. With industrialization, however, the rhythm of life began to shift. Villages transformed into towns, towns into expanding cities, and skylines once defined by trees and open skies rose with concrete and glass. The pugdandi gave way to highways, and the jhonpadi looked up at towering skyscrapers. Even drinking water once freely available from wells and streams now arrives sealed in bottles on supermarket shelves. What we call “development” has reshaped not only our lifestyles and aspirations, but also our relationship with nature and with

Introduction: Growing urgency of climate change and global warming At the closing of the recent COP30 held in Belem in November 2025, the UN Climate Change Executive Secretary Simon Stiell declared that “….climate cooperation is alive and kicking, keeping humanity in the fight for a livable planet”,  infusing a dose of cautious optimism in the ongoing global discourse on climate change. Climate change refers to long-term shifts in temperatures and weather patterns, due to natural causes, or due to human activities such as burning of fossil fuels – coal, oil and gas – as has been the case since the 1800s. The average temperature of the Earth’s surface is now about 1.42°C warmer than it was in the late 1800s – prior to