ABSTRACT
Commerce is among the most heavily enrolled streams in Indian higher education, and the work its graduates do has changed faster than the way the subject is taught. A curriculum descended from bookkeeping and mercantile law now carries financial technology, capital-market regulation, GST jurisprudence, and behavioural analytics. The University Grants Commission continues to administer all of it as one subject: a general M. Com with a National Eligibility Test pass qualifies a candidate to teach any Commerce paper. We argue that Commerce in India is no longer one discipline but four, and that the gap between what the discipline contains and how it is staffed is manufactured at a single identifiable point which is faculty recruitment. Employer demand has bifurcated. Recent hiring gains concentrate in banking, financial services, insurance and financial technology, where knowledge dates fastest and specialist depth matters most; the far larger micro, small and medium enterprise sector continues to hire broadly capable generalists. A system that produces only generalists serves the second market and underserves the first, and current reform is widening the gap: the UGC’s draft 2025 regulation would let the NET/SET discipline override the degree discipline, while the accreditation framework best placed to reward domain fit is mid-redesign. The paper sets out a four-cluster description of the discipline, grounded in the established literature on how academic subject areas differ, proposes a staged model in which curricular breadth is built before domain depth, and derives five policy recommendations covering recruitment, accreditation, workload, faculty allocation, and pedagogical training. It is a conceptual policy analysis and presents no primary data; its limitations are set out in full.

Keywords: Commerce Education Reform; Staged Curriculum Sequencing; Faculty Specialization Policy; Choice Based Credit System (CBCS); Pedagogical Content Knowledge (PCK); Graduate Employability in India

ABSTRACT
In this current paper it is attempted to study the factors that affect the Tribal Product Management and the marketing efficiency in Parvathipuram Manyam district considering PLS-SEM approach. The role played by the mediator (Market Access) and the moderator (Financial Literacy) in enhancing the marketing efficiency of tribal product has been studied primarily. Primary data was based on field data collection using structured questionnaire from a total of 110 tribal respondents involved in production, management and marketing activities, were adopted using purposive and convenience sampling. Tribal Product Management Practices, Institutional Support, Entrepreneurial Competency, Financial Literacy, Market Access and Marketing Efficiency were recognized as the major constructs in the study. Collected data were processed using software (SmartPLS 4). Internal consistency, convergent and divergent validity of all constructs were satisfactory in the measurement model assessment. Market Access have significant direct effects as revealed by the structural model results on variables Tribal Product Management Practices (TPMP), Institutional Support (IS) and Entrepreneurial Competency (EC). Secondly, Market Access had a high positive impact on Marketing Efficiency. This mediation analysis revealed that there is a significant mediation role of Market Access between the relationship of management practices, institutional support and entrepreneurial competency, and the relationship between entrepreneurial competency and marketing efficiency. The moderation analysis results confirmed the significant moderation effect of Financial Literacy on the link between Market Access and Marketing Efficiency. The data showed good explanatory and predictive relevance of R2, Q2 and good overall model fitness for the model. The findings of the study emphasize on the need of entrepreneurial skills, institutional support, market linkage and financial awareness in the promotion of sustainable tribal entrepreneurship and efficient tribal product marketing system. The results will be useful to both policy makers and tribal development agencies, in developing tribal marketing infrastructure and livelihood opportunities.

Keywords: Tribal Product Management; Marketing Efficiency; Market Access; Financial Literacy; PLS-SEM Analysis.

ABSTRACT
In an era marked by escalating environmental crises and shifting stakeholder expectations, sustainability has evolved from a peripheral concern to a central strategic imperative for organizations worldwide. Yet, as sustainability initiatives become widespread, the challenge for companies is no longer merely adopting green practices but leveraging them as a source of meaningful and lasting differentiation. This paper explores the concept of proactive sustainability, where organizations move beyond regulatory compliance and incremental improvements to embed environmental and social considerations deeply within their corporate DNA. Through a comprehensive review of current literature, theoretical frameworks, and real-world case studies, the research investigates how proactive sustainability strategies not only future-proof organizations against emerging risks but also serve as catalysts for innovation, value creation, and competitive advantage.
Drawing on global examples from industries such as technology, manufacturing, and consumer goods, the paper highlights how leading organizations are using circular economy principles, life cycle assessment, stakeholder engagement, and supply chain integration to set themselves apart in increasingly crowded markets. The study also examines the challenges organizations face in this journey—including organizational inertia, financial constraints, and data complexity—and discusses how digital transformation and evolving regulatory landscapes are shaping the future of sustainability. Recommendations are offered for building a proactive sustainability culture, integrating sustainability into core strategy, and fostering continuous improvement. Ultimately, the paper argues that organizations willing to move beyond the “green horizon” and embrace proactive sustainability can unlock enduring differentiation, resilient growth, and a positive impact for both business and society.

Businesses are under more pressure in the digital era to run ethically while yet being creative and competitive. This paper investigates as a strategic approach to attain sustainable business transformation the integration of Corporate Social Responsibility (CSR) with digital innovation. It looks at how new digital technologies—such artificial intelligence, blockchain, data analytics, and the Internet of Things—may improve CSR projects by supporting openness, environmental sustainability, ethical behaviour, and stakeholder involvement. The study highlights the change from conventional CSR approaches towards more dynamic, tech-enabled models that fit social and environmental responsibility with corporate efficiency. By means of an analysis of present trends and theoretical viewpoints, the paper reveals important strategies that companies can implement to successfully combine CSR objectives with digital innovation, so generating long-term value for society as well as for companies.

Keywords: Corporate Social Responsibility (CSR), Digital Innovation, Sustainable Business Transformation, Emerging Technologies, Ethical Business Practices, Business Sustainability, Digital Transformation

This paper explores the impact of unemployment on happiness based upon the responses of selected respondents of the study. Unemployment is a condition when all those individuals who are willing to work can’t find a job. It is usually measured in term of percentage of work force in the country without work and looking for job (Pigou, 1933) . The ultimate goal of economic policy is to achieve full employment leading to prosperity. Unemployment has a cost, as it wastes valuable manpower, which further undermines output of an economy. To conduct a study a sample size of a total of 1205 individuals was selected according to the size of the population of the selected districts of Punjab. An average sample of 200 individuals was taken from each of the 6 districts, out of which 100 were taken from urban areas and 100 from rural areas. An index of happiness has been calculated based on respondents' responses to rate their happiness levels. The relationship between happiness and employment status along with gender and place of living was analysed. The Association of unemployed people in crime, drugs and suicides also showed quite significant results. The results from the data collected from the state of Punjab, show that being unemployed puts a higher pressure not only on the state but also on the society’s well-being. The situation of unemployment has worsened in Punjab, reaching the highest rate of joblessness in last few years.

Monetary policy transmission through the interest rate channel plays an important role in achieving macroeconomic stability by influencing inflation, investment, and overall economic activity. In India, the effectiveness of monetary policy transmission has often been constrained by structural rigidities, administered interest rates, and inefficiencies in the banking sector. To improve the responsiveness of bank lending rates to policy changes, the Reserve Bank of India introduced several reforms, including the Benchmark Prime Lending Rate (BPLR), Base Rate, Marginal Cost of Funds Based Lending Rate (MCLR), and finally the External Benchmark Lending Rate (EBLR) system in 2019. The EBLR framework linked lending rates directly to external benchmarks such as the repo rate to strengthen and accelerate monetary policy transmission.