Integrated reporting (IR) is a novel concept in corporate sustainability reporting, which prompts corporates for voluntary adoption of the reporting practice to generate value. The board features play a significant role in the adoption of IR. The IR has received significant attention but the impact of the board features on IR quality is still not extensively examined in developing countries like India. This study fills the gap by examining the association between board characteristics and IR quality in Indian context. The study employed fixed effect and random effect models for 46 corporates for a period of three years, i.e., 2019–2021. The empirical analysis found that board size, CEO duality, number of board meetings, and firm size had significant association with IR quality. In contrast, the number of independent members on board, percentage of women on board, liquidity and solvency has insignificant relationship with IR quality. This study extends the applicability of agency and stakeholders' theories to the IR framework. The study has implications for corporate executives and academicians on the effectiveness board features on IR quality.

This study investigates the impact of financial and other factors, including profitability, firm value, board size, firm size, and the influence of COVID, on the quality of integrated reporting (IR). The sample comprises 46 listed Indian corporates observed over a three-year period (2019-2021). A scoring system was devised to assess IR quality through content analysis of annual reports. Empirical estimation employed pooled ordinary least square, fixed effect, and random effect models. The findings revealed no significant relationship between profitability, firm value, and IR quality. However, board size, firm size, and the COVID dummy variable exhibited a positive impact on IR quality. Robustness checks provided further support to the panel regression estimates.

Information is one of the elementary and important tools assessed by the corporate stakeholders for strong decision making. Further, providing accurate, transparent, and concise report is always a challenging task. In this context, this groundwork explores the advancement of integrated reporting (IR) in India. Moreover, the exploration also focuses on the level of disclosure and quality of reporting through individual parameters of IR, i.e., four guiding principles (GP), eight content elements (CE), and six capitals of the IR system. The analysis selected annual reports of 81 Indian companies for 2020 and 2021 and examined 162 integrated annual reports by employing a scoring system for converting qualitative information in the integrated reports to quantitative data. The study constructed the capital disclosure index (CDI) and integrated reporting index (IRI) to measure the overall quality of IR. Wilcoxon signed ranks test, the sign test and paired sample t-test were employed to capture the trend of the IR. This study found that quality of IRI improved in 2021 compared to 2020; however, the individual items did not show much variation. This research has practical implications for the top management, market regulators and policy makers.

This paper’s objective is to scientifically identify the present research trends for future research agenda in Human Resource Analytics (HRA) domain by conducting a comprehensive literature study. Our proposed article applied the existing SPAR-4-SLR protocol for the systematic assessment of the HRA literature. Based on search parameters including subject, function, and language, the authors discovered 226 publications from the Scopus database. We performed a systematic literature review by considering the top 60 highly cited publications and identified five key themes such as HR analytics, Training and Development, Performance Management, Big Data, AI and ML, and Human Resource Information System and Organisation Development. This study extends the HRA research by incorporating systematic assessment to build a systematic grasp of the field of study and highlights the emerging relevance of HRA for effective, objective, and transparent Human Resource Development (HRD).

This research paper addresses the gap in FinTech and banking literature and offers insightful analysis into the area by conducting an extensive bibliometric review of 523 articles published between 1980 and 2022. The review includes a performance analysis that identifies the key authors, documents, journals, nations, and institutions in the area of research. Additionally, a science mapping approach using the VOS viewer software is employed to explore prevalent keywords, keyword clusters, and the most frequently co-cited sources. The results contribute significantly to the academic knowledge by offering insights into the trends within this domain. The study identifies and assesses five major thematic clusters: technology networking, FinTech innovation, FinTech disruption, business model growth, and risk and soundness. Our findings include implications for researchers in the FinTech and Banking sectors and for top-level management within banks. In essence, this research analysis aids as a valuable guide for researchers looking for upcoming opportunities in the ever-evolving area of FinTech and its applications in Banking.

The research on integrated reporting (IR) has grown swiftly over the past decade, and specific attention is given to the disclosure quality of IR information across the globe. The objective of this study is to investigate the association between board characteristics and integrated reporting quality. The analysis selected 46 Indian listed companies with 138 firm-year observations over three years. The study found a positive impact of board size, CEO duality, non-executive board members, financial leverage, the COVID-19 crisis and firm size on IR quality. The study found a negative effect of gender diversity, board activity and profitability on IR quality. This study is the first to examine the effect of board features on the implementation and adoption of IR in the Indian context. Moreover, the study offers key insights for researchers, practitioners, accounting bodies, government agencies, investors and policymakers into the use of integrated reporting and sound decision-making.

The study’s intention is to explore the development of Integrated Reporting (IR) disclosure practices in India and identify emergency of IR at global context and Indian context. The adoption of IR framework will improve the disclosure levels of both financial and non-financial information and improves value creation mechanism. The capitals are the basic components to address environmental, social, human, and intellectual issues under the IR framework. The sample size consists of 176 Indian listed companies observed over five years i.e., 2018- 2022. The study has employed a separate content scoring mechanism to assess IR disclosures through integrated annual reports and, also adopted a qualitative case study analysis of early IR adopting Indian companies. Through case study analysis, the study identified that companies disclose most of the vital IR elements, and covered natural, human, social and intellectual aspects and made communication easy to different stakeholder groups. The content analysis disclosed that IR trend moderately improved and further distinguished that the IR is quite different from other promising reports like traditional financial reports, sustainability report, and corporate socially responsible reports. The preparers, professional bodies and regulators must extend their support to have quality IR framework practice and meet the obligations of stakeholders in generating value to the firm

Introduction: The application of artificial intelligence (AI) can substantially enhance both short- and long-term decision-making in human resource management (HRM) practices. However, academic research fails to address the dark side of AI in confluence with HRM and primarily paints a bright picture of the advantages of AI. Purpose: The current research emphasises the challenges faced in the HRM domain in applying AI in HRM practices and further discusses the future path to maximise the effect of AI on HRM. Methodology: The study rigorously surveyed secondary sources like the journal papers, consultant reports and other databases to critically examine the challenges encountered in applying AI in HRM practices. Findings: Analysis of the above-mentioned sources shows that AI algorithm might bring routinisation of work. HRM ethics, data safety and integrity, biased algorithm from the programmer, fewer data to train the AI model, lack of technical skills of HR executive, neglecting values, and ignoring the creative thinking by employees are a few aspects that might cause difficulty in the adaptation of AI in the HRM domain. As a consequence, there could be unnecessary extra monitoring of employee behaviour, which in turn could lead to loss of workplace well-being and trimming of the human element in HRM. Practical Implications: This study adds value by focusing on the challenges and suggests the path for robust HRM practices; because, the biased decision-making by AI could potentially lead to improper decision-making by the top management, and in turn, the sustainability of a firm could be at stake.

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