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Cyberloafing and the Future of Business Productivity in Developing Economies: Insights From India
Online activities are increasing every day, and cyberloafing is a relatively new phenomenon. Scholars are increasingly focusing on the adverse effects of digitization on human lives in personal and professional contexts. Cyberloafing is one such effect and digitization-related workplace behavior that has garnered attention in both academic and mainstream media. This chapter aims to understand the specific loafing activities and its effects on employee productivity in India, one of the most populated and largest developing economies. To achieve this goal, the research involved conducting field research among employees in both private and public sectors in Haryana, India, with a primary focus on those employed in the medium-sized education and healthcare business sectors. The data were collected from 300 respondents through questionnaires and analyzed using partial least squares structural equation modeling (PLS-SEM) to determine the impact. The studys results suggest that engaging in cyberloafing activities like maintaining social networks, playing online games, online dating, shopping online, and using the internet for non-work purposes while at the workplace has a modest yet notable adverse impact on employee productivity. To put it differently, when employees indulge in social, leisure, and virtual activities, it has a detrimental effect on their productivity. These research findings offer valuable insights to organizations regarding the types of cyberloafing activities employees are involved in and how they influence employee productivity, encompassing factors like attendance, work quality, performance capability, and personal aspects. 2026 Divya, Timilehin Olasoji Olubiyi and Mahabir Narwal -
Digital Marketing Strategy for SMEs in India and South East Asian Countries in Industry 5.0: A Literature Review
Lower level of income, underdeveloped industrial bases, lower standards of living and a lack of access to modern technology are the basic challenges of any developing economy. Expansion of the small business sector plays a pivotal role in growing the economies of developing countries and reducing unemployment. Digital marketing is an online platform to promote small- and medium-sized enterprises (SMEs) to reach a global audience without a physical presence in multiple locations. This is particularly beneficial for SMEs in developing countries, where access to international markets may otherwise be limited. The present chapter is a review of global digital marketing strategies and explores how developing nations, particularly India and Southeast Asian countries, can benefit from them and can adopt the advanced strategies to establish the SME sector. It is found that while digital marketing offers substantial benefits for SMEs in India and Southeast Asia, its adoption is influenced by a range of factors, including digital infrastructure, government support and access to digital literacy programs. SMEs in India and Southeast Asia should overcome the existing barriers and continuously adapt to the evolving digital landscape to realize the potential of digital marketing. 2026 Sabita Bhagabati -
The Effect of Digital Transformation Capability on Business Model Innovation in Industry 5.0: Evidence from Vietnamese Small and Medium Enterprises
Digital transformation (DGT) in the industry 5.0 not only creates a comprehensive and sustainable socio?economic system but also helps businesses increase their resilience. This study aims to determine the effect of DGT capability on business model innovation (BMI) of Vietnamese small? and medium?sized enterprises (SMEs). The data were surveyed from 307 leaders working at SMEs in Vietnam and processed in two steps using SmartPLS 4.0 software. The results show that technology capability (TCC), organizational capability (OGC), strategy capability (STC), ecosystem capability (ECC), and risk management (RSM) have a positive effect on DGT. The results also show that DGT has a significant and positive influence on BMI, and the mediating role of DGT has also been confirmed. Afterward, Vietnamese SMEs have been advised to consider governance implications when enhancing their business models to align with the 5.0 industry. 2026 Tang My Sang -
Quantum?Inspired Strategies and Business Resilience in Industry 5.0: A Study of Small Businesses
The discussion of the study revolves around the assessment of the various quantum strategies influencing the resilience of a business in Industry 5.0. Quantum strategy implementation (QSI), technological readiness (TR), superposition capability (SPC), innovation capacity (IC), leadership style (LS) and organisational culture (OC) were identified as independent variables which might have a significant influence on business resilience (BR), the dependent variable for the study. Moreover, industry volatility (IV) is taken as a mediating variable. Questionnaire was framed involving the 5-point Likert scale, and data collection was carried out. Among 250 responses, 32 was either incomplete or invalid. Final determination of sample size was 218. Stratified random sampling technique was adopted to ensure different industries and geographical locations were covered. Pilot testing with the 30 initial responses was carried out for better clarity and validity before full deployment. SPSS 25 and AMOS 23 were the statistical tools involved to analyse the data. Reliability and validity check, correlation, regression, confirmatory factor analysis, mediation analysis and structural equation modelling (SEM) are the statistical methods used in the study. Highest correlation is seen among IC and BR. Regression results show that IV and LS have an insignificant impact on the BR. Results of SEM show the index values are well within the recommended value range indicating a good model fit. With the results, small businesses may adapt to rapid technological changes and increase resilience. 2026 Saladi Jaswanth Seshasai, R. Vijay Raja and G. Kumar -
Resilience Strategies and Sustainability in Business
Businesses must develop robust resilience strategies to guarantee durable sustainability in a volatile global environment marked by rapid technological advancements, climate change, and socio-economic uncertainties. This chapter explores the intersection of resilience and sustainability in business, focusing on how companies can adapt to disruptions while fostering sustainable practices that contribute to their longevity and success. Resilience strategies involve the capacity of a business to anticipate, prepare for, and respond to disruptions, whether they stem from economic downturns, natural disasters, or shifts in consumer behavior. These strategies encompass risk management, adaptive leadership, and the integration of flexible operational models. By building resilient infrastructures and cultivating a culture of innovation, businesses can navigate challenges more effectively, maintaining continuity and minimizing losses during crises. Sustainability refers to adopting practices that meet current needs without conceding the strength of future generations to meet theirs. Sustainable business practices include reducing environmental impact, supporting social equity, and guaranteeing economic viability. Incorporating sustainability into core business strategies addresses global challenges like climate change and enhances brand reputation, customer loyalty, and long-term profitability. The synergy between resilience and sustainability is essential for modern businesses. By embedding sustainability into resilience strategies, companies can create value beyond financial performance, contributing to environmental stewardship and social well-being. This holistic approach positions businesses to thrive in an uncertain future, balancing immediate resilience with sustainable growth. As businesses increasingly recognize the significance of these strategies, they are better prepared to withstand disruptions and achieve long-term success in a rapidly evolving world. 2026 Godwin Ayodeji Nwogu -
Fostering Artificial Intelligence in Small Businesses in Sub-Saharan Africa
In the present era, there are numerous consumer data sources, particularly through web services and terminals such as point of sales to better understand customers. More so, it has become challenging to gather and evaluate this vast amount of data manually. This chapter highlights the role of artificial intelligence (AI) in improving relationships with customers and explores the techniques used to analyze customers data in order to predict their demands and reach their satisfaction. The objective of this study was to empirically test the effect of AI on customer satisfaction of selected family-owned businesses listed in Nigeria, the most populous and one of the biggest economies in Africa. This implies that AI is a significant predictor of customer satisfaction. The study suggests that companies should employ AI solutions to improve operational efficiency. Through the implementation of AI, companies can optimize their operations, decrease expenses, and enhance their ability to adapt to market fluctuations and client needs. 2026 Timilehin Olasoji Olubiyi -
Can fintech disrupt the democratization of investment solutions? A study of India
Purpose Because of unequal distribution of wealth and varied income groups across the globe, there is a widening gap in the kinds of investment solutions used by high-net-worth investors (HNWIs) and retail investors. With the advent of fintech firms, there are various technological disruptions observed. The purpose of this paper is to analyze the effectiveness of democratizing investment solutions on the investment behavior of retail investors in the context of fintech firms by using a qualitative research study approach. Design/methodology/approach The study used a qualitative approach with semi-structured interviews of fintech, wealth management and asset management experts to investigate the democratization of investment solutions in India. Interview guides were emailed to participants beforehand to ensure preparation and data was analyzed using NVivo software through thematic coding aligned with research objectives. The flexible methodology, guided by a carefully crafted interview framework reviewed by an industry professional, enabled deep insights into fintechs impact. Findings The results of this paper indicate that fintech firms have a significant effect on democratizing investment solutions for the retail investors. Furthermore, level of financial literacy and risk appetite were considered crucial factors to determine the scope of democratizing investment solutions. Practical implications This study aids fintech firms in understanding how democratizing investment solutions impacts retail and HNWIs, highlighting key factors influencing effectiveness. It helps retail investors recognize behavioral patterns, encouraging cautious risk-taking when investing in exotic asset classes recently made accessible, previously exclusive to HNWIs. Additionally, it evaluates the role of artificial intelligence and machine learning in enhancing fintech-driven democratization of investments. Originality/value Unlike prior studies that focus primarily on technological access, this study highlights behavioral and ethical dimensions, such as fear-based decision-making, myths about government securities and trust in human advisors, that mediate democratization outcomes in Indias fintech ecosystem. The present study addresses the gap related to the democratization of investment solutions for retail investors in the context of fintech firms by identifying several unique factors of democratization that were overlooked in prior literature through the use of a qualitative research approach. 2026 Emerald Publishing Limited -
Eco-conscious consumers green real estate decisions in India: the role of social commerce
Purpose: The primary purpose of this paper is to examine the role of perceived trust, information quality, positive word of mouth and societal norms toward real estate purchase intention. The study also examines how pro-environmental self-identity mediates the relationship between positive word of mouth and real estate purchase intent, as well as between societal norms and real estate purchase intention. This research aims to delve into these intricate dynamics through a multidimensional lens. Design/methodology/approach: The research employs existing scholarly works and measurable variables evaluated through a five-point Likert scale, hypothesis testing and mediation analysis to examine the proposed framework. A structured survey comprising six sections was administered, yielding 385 valid responses. The data analysis process included the use of confirmatory factor analysis and structural equation modelling techniques. Findings: The analysis indicates that pro-environmental self-identity has the most significant influence on real estate purchase intention, closely followed by positive word of mouth. Incorporating eco-friendly themes in marketing campaigns significantly boosts purchase intentions. However, perceived trust does not significantly impact purchase intentions. Other factors, such as information quality and societal norms, also play significant roles, underscoring the importance of understanding the complex dynamics shaping consumer decisions in the real estate market. Research limitations/implications: This research exclusively targets responses from young consumers in specific regions of India. Future studies should aim for a more extensive geographic scope, encompassing a diverse global population for a broader understanding of the subject. Originality/value: Based on previous literature, this study is the first to identify the elements influencing the inclination to buy environmentally friendly real estate through social commerce. 2025, Emerald Publishing Limited. -
Exploring the influence of immersive technologies on purchase behavior in the real estate sector: a cognition-affect-conation model approach
Purpose This article explores the role of immersive technologies and their influence on an individual's purchase behavior using cognition-affect-conation model. This article aims to investigate the role of virtual reality in the real estate sector to examine the effect on users' Investment Behavior unpinned by signaling theory. Design/methodology/approach The responses were recorded using a standardized instrument from 404 respondents. The responses were collected from the Delhi NCR region, where respondents recently visited the real estate offices and taken a virtual tour of their future dream house. Partial least squares-structural equation modeling (PLS-SEM) was applied to test the proposed hypotheses. Findings The findings of the study revealed a significant relationship between user immersiveness, virtual presence, user engagement, perceived realism and purchase intention. The moderating role of technological self-efficacy was also measured, and the relationship between perceived realism to purchase intention was significantly moderated. Surprisingly, there was no moderation of technological self-efficacy between user engagement and purchase intention. Practical implications The research article enables real estate companies to frame specific strategies and gain benefits from the information shared by the users. Real-time experience allows companies to understand the customers' needs and develop or customize their future houses accordingly. Originality/value Exploring the relationship between user immersiveness, virtual presence, user engagement, perceived realism, technological self-efficacy and purchase intention in the Indian real-estate sector is a relatively novel idea. Prior literature showed a dearth of research focused on technological self-efficacy's role through the signaling theory lens and underpinned through the CAC framework. These empirical findings help organizations to develop customized strategies. Emerald Publishing Limited -
Exploring the motivating factors for opportunity recognition among social entrepreneurs: aqualitative study
Purpose This paper explores the motivating factors that lead to opportunity recognition among social entrepreneurs in India. Design/methodology/approach The study followed an exploratory, qualitative design based on thematic analysis of the interview data collected from 13 Indian social entrepreneurs. Findings The study identifies two aggregate factors that motivate social entrepreneurs: personal and contextual. Personal factors include life experiences, social awareness, social inclination since childhood, spiritual motives, the need for a meaningful career and entrepreneurial intention. Contextual factors included institutional voids, community development, the presence of a role model and volunteer experiences. Research limitations/implications This study contributes to the social entrepreneurship literature by providing a model for motivating factors that lead to opportunity recognition. This study enables policymakers and social entrepreneurship educators to identify aspiring social entrepreneurs and provide target-specific support to them. Practical implications This study enables policymakers and social entrepreneurship educators to identify aspiring social entrepreneurs and provide target-specific support to them. Originality/value The study uniquely contributes to the social entrepreneurship field by offering deep qualitative insights into the motivational and opportunity recognition patterns of social entrepreneurship. 2024 Parvathy Viswanath and A. Sadananda Reddy -
Publication stress amongst scholars and faculties: a concern of mental health
Purpose The purpose of this paper is to explore the impact of the seemingly entrenched culture of publish or perish on academics and lecturers mental health in academia. From an autoethnographic perspective, personal experiences of stress, anxiety and burnout are articulated and considered in terms of broader system issues within academia. Design/methodology/approach Using personal reflections on publication pressure and combining that with the broader existing literature on mental health in academia, this paper, like the ones mentioned above, has been written with autoethnography as the research mode. Autoethnography is a research method that allows for profoundly exploring personal experiences but frames them in a broader academic context, thereby allowing for a qualitative analysis of academics mental health challenges. Findings The pressure to publish in high-impact journals puts a person under a level of mental health stress that includes feeling anxious, feeling like an impostor and suffering from burnout. Therefore, this very unfitting competitive environment requires institutional support and strategies to mitigate the stress associated with publication. Originality/value This paper offers an autoethnographic view of the mental health difficulties in academia, providing a firsthand account of the emotional toll of academic publishing. This paper fleshes out the burgeoning discourse surrounding mental health within higher education by connecting personal experiences with systemic issues, pointing to changes in culture and structure. 2024 Emerald Publishing Limited -
Maritime geopolitics and mental health: socio-psychological impacts on strategic tension in the Indian Ocean coastal communities
Purpose This paper aims to explore how maritime geopolitical tensions, especially between China and India, exist in the Indian Ocean Region (IOR) and impact the mental health and social inclusion of coastal communities. While most strategic analyses focus on military and economic factors, this research incorporates human security perspectives. Design/methodology/approach Using an interdisciplinary framework that combines developmental psychology, strategic studies and geopolitical field analysis, this conceptual study highlights understudied mental health risks through qualitative case studies and secondary data from the IOR. Findings The results indicate that in regions of militarized maritime development, anxiety, chronic stress, identity displacement and communal fragmentation are becoming more common. Stressors include foreign intervention and strategic uncertainty. A disproportionate number of women, children and displaced workers are impacted. Originality/value This study, to the best of the authors knowledge, is one of the first to link psychological health at the grassroots level with maritime security strategy, urges policymakers to incorporate human-centered approaches into regional and national security planning. This study argues that growing strategic anxiety necessitates an integrated approach to national security, one that considers mental health and human security, particularly in regions such as Sri Lanka, the Maldives, Lakshadweep and the Andaman and Nicobar Islands. 2025 Emerald Publishing Limited -
The role of religious and financial factors in eudaimonic well-being among Indian adults
Purpose: The available literature has explored the various psychosocial determinants of well-being to some extent. The earlier works have focused primarily on hedonic well-being with little focus on eudaimonic aspects. Therefore, this study aims to understand the role of parentchild religious attendance during childhood, religious connectedness, and financial-material stability on eudaimonic well-being among adults in India. Design/methodology/approach: The authors used the India data from Global Flourishing Study Wave 1 that addressed flourishing among adults above 18 years. The authors considered 9,076 Indian adults and used descriptive and correlation statistics. In addition, the authors conducted path analysis and t-test. Findings: The likelihood of eudaimonic well-being increased with parentchild religious attendance during childhood (= ?0.044, p < 0.01) along with religious connectedness (= ?0.112, p < 0.01) and financial-material stability (= 0.145, p < 0.01) as an adult. In addition, a significant difference existed in terms of religious connectedness and eudaimonic well-being with income and perceived feelings about income. Originality/value: This study emphasizes financial stabilitys relevance in well-being and suggests the importance of considering religious factors during childhood and adulthood. Emphasizing factors influencing eudaimonic well-being is relevant due to its influence on mental health and quality of life. 2024, Emerald Publishing Limited. -
A culturally grounded mental health response to intimate partner violence among tribal women in Wayanad, Kerala: a case study
Purpose This case study aims to develop a culturally grounded mental health intervention for tribal women survivors of intimate partner violence (IPV) in Wayanad, Kerala. It responds to the urgent need for trauma-informed mental health services that resonate with the cultural identities, worldviews and healing traditions of indigenous communities. Design/methodology/approach The intervention was developed through a mixed-methods doctoral research project grounded in Bronfenbrenners Ecological Systems Theory and psychodynamic principles. Data were collected via qualitative interviews with tribal women survivors (n?=?25), quantitative mental health screening and participatory engagement with traditional healers, local leader and Self-Help Group (SHG) facilitators. Thematic analysis and iterative community consultations shaped the design of the intervention. Findings The resulting intervention integrates healing circles, folklore-based psychoeducation, engagement with traditional leaders and SHG-based empowerment. These components reflect indigenous practices, spiritual worldviews and collective resilience strategies. Participants reported increased emotional safety, cultural validation and a sense of solidarity and empowerment. Research limitations/implications The intervention is deeply embedded in the cultural and spiritual frameworks of Wayanads tribal communities. This context-specific design may limit the generalizability of the model to other indigenous groups with differing belief systems, social structures or ritual practices. Some biomedical professionals and institutional stakeholders may resist integrating traditional practices due to concerns about scientific validity or standardization. Negotiating these tensions requires ongoing dialogue and institutional buy-in. Differences in cultural practices, taboos and language even within Wayanads tribal groups (e.g. Paniya vs Kurumba) can affect the uniformity of intervention delivery and reception. Practical implications The model can inform mental health practitioners and NGOs working in indigenous or marginalized contexts by offering a flexible, community-rooted intervention framework adaptable across tribal regions. Social implications By legitimizing indigenous knowledge and promoting collective healing, the intervention strengthens social cohesion, reduces stigma around IPV and empowers tribal women to reclaim agency within their communities. Originality/value This is one of the few interventions in India that explicitly centers tribal worldviews in mental health care for IPV survivors. It demonstrates how formal psychological models can be meaningfully adapted through cultural co-creation. 2025 Emerald Publishing Limited -
Meaning in life buffers mental health risks in South Indian transgender (Hijra) women
Purpose This study aims to investigate the mediating role of meaning in life (MIL) in the relationships among depression, anxiety, stress (DAS) and quality of life (QOL) among transgender (Hijra) women in South India. The concept of QOL extends beyond the absence of negative mental states such as DAS; it includes overall mental health, well-being and personal evaluations of life circumstances. Design/methodology/approach This study is based on a sample survey of 302 transgender women selected via convenience sampling from five states in South India. The MIL scale, Depression, Anxiety and Stress Scale (DASS-21) and QOL tools were culturally validated and tested, with reliability confirmed through a pilot study (n = 15). Correlation, regression and mediation analyses were conducted to explore the relationships. Findings A strong positive correlation between MIL and QOL was found. The DAS score has a significant negative correlation with QOL. The Presence of Meaning (PoM) subscale emerged as a crucial predictor for overall QOL, whereas the Search for Meaning (SoM) subscale showed predictive value for psychological health. MIL negatively mediates the relationship between DAS, and QOL, suggesting that it buffers mental health risks. Originality/value These findings reinforce the notion that meaning-making is an active life-affirming process, particularly for transgender women navigating adversity. The POM enriches the QOL and acts as a buffer against existential despair. This highlights the need for interventions that foster meaning-making as a pathway to resilience, emphasizing agency, authenticity and purpose pursuit in the face of existential anxiety. 2025 Emerald Publishing Limited -
Beyond brick and mortar: determinants of retail investors investment intention in indirect real estate through REITs in India
Purpose: This research aims to identify the factors that influence the investment intention of retail investors in Indian REITs. The study incorporates the theory of planned behavior and innovation diffusion theory as the research framework, with perceived risk and mass media influence as additional constructs. Design/methodology/approach: Primary data were collected using self-administered questionnaires from 534 potential investors in India. The data were analyzed using partial least square structural equation modeling. Findings: The study showed that factors such as relative advantage, compatibility, attitude, subjective norms, perceived behavioral control and mass media significantly and positively influence investment intention in Indian REITs. However, perceived risk was found to have a negative and significant influence, while complexity did not affect investment intention. Originality/value: This is the first quantitative investigation into determining the factors influencing the investment intention of Indian retail investors on Indian REITs. 2024, Emerald Publishing Limited. -
Is corporate reputation associated with voluntary cybersecurity risk reporting?
Purpose: This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a companys image and reputation. Design/methodology/approach: An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation. Findings: The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure. Practical implications: The corporations managers can gain insights from the studys findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly. Social implications: A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company. Originality/value: To the best of the authors knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices. 2024, Emerald Publishing Limited. -
Key factors shaping personalised employee experience for the Generation Z workforce
Purpose: The workplace has evolved to meet growth and sustainability requirements due to the changing landscape of work scenarios. Soon, Generation Z will be the largest share of the workforce globally as the digital era predominantly shapes Generation Zs behaviour; previous research shows that the corporate work culture has been bound to tailor policies to recruit, retain and motivate them. Thus, this paper aims to absorb the essence of the personalisation of employee experience for Generation Z. Design/methodology/approach: The primary aim of this study was to investigate the factors Generation Z consider important for a better workspace culture with reference to personalisation. Hence, factor analysis was employed as an exploratory method using data from 235 respondents based in South Bangalore a diverse region known as the Silicon Hub, attracting employees from across India. Findings: The study identifies three primary factors that are crucial for personalising the employee work experience: Employee Empowerment, Work Flexibility and Artificial Intelligence Integration, which helps employers understand the need for Generation Z workplace requirements. Research limitations/implications: The study indicates that employers should find ways to improve retention strategies by the concept of personalisation towards Generation Z's distinct workplace preferences. Practical implications: Employers should find ways to improve retention strategies by personalisation confined towards GenZers and involving other generations, making the workplace more flexible and pleasant for exhibiting skills and upscaling the employees career. Originality/value: This study delves into the factors influencing Generation Zs point of view on the personalisation of employee experience provided to them in their respective workplace. 2025, Emerald Publishing Limited. -
Designing an artificial intelligence-enabled large language model for financial decisions
Purpose Artificial intelligence (AI) has profoundly reshaped financial decision-making, introducing a paradigm shift in how institutions and individuals navigate the complex finance landscape. The study evaluates the significant impact of integrating advanced AI and large language models (LLMs) in financial decision analytics. Design/methodology/approach The study offers FinSageNet, a novel framework designed and tested to harness the potential of LLMs in financial decisions. The framework excels in handling and analyzing large volumes of numerical and textual data through advanced data mining techniques. Findings FinSageNet demonstrates exceptional text summarization capabilities, outperforming models like FLAN and GPT-3.5 in Rouge score metrics. The proposed model has shown more accuracy than generic models. Originality/value The study emphasizes the significance of consistently updating models and adopting a comprehensive approach to integrating AI into financial decisions. This study improves our understanding of how artificial intelligence transforms financial analytics and decision-making processes. 2025 Emerald Publishing Limited -
Measuring and monitoring Indias progress toward environmental SDGs: variables influencing the advancement
Purpose: The purpose of this study is the progressive assessment of Indian companies performance on environment-related sustainable development goals (SDGs). The study also aims to analyze the impact of a wide range of governance and firm-level determinants such as board size, gender diversity, board independence, top management commitment, presence of a sustainability committee and experience in nonfinancial reporting on environment-related SDGs performance. Design/methodology/approach: Using a mixed-method approach, this paper developed a framework for assessing business progress on environment-related SDGs by mapping targets of SDGs with indicators of global reporting initiative (GRI) standards. The framework is applied to evaluate the sustainability report of 46 Indian companies for six years for environment-related SDG performance. Multivariate linear regression analysis examines the impact of various governance and firm characteristics on this performance. Findings: The assessment framework identified improved reporting in all categories but significantly increased socio-environmental and socio-economic-environmental categories. Companies in the utility sector performed well, while those in the healthcare industry did not meet expectations. The pooled OLS panel regression results revealed a positive and significant impact of top management commitments, experience in nonfinancial reporting, board gender diversity and sustainability committee on the environment-related SDG disclosure scores. Research limitations/implications: Geographical limitations may limit the generalization in developed countries. The developed SDG assessment framework may help firms choose a business strategy for greater contribution and a governance structure to match this strategy. Investors can receive insight from measured performance, and regulators can lay policies, targets and incentives for different industries based on the interpretation of performance. Originality/value: This study developed an assessment framework to capture the positive business contributions to environment-related SDG and its trends. It sheds light on the critical interaction between corporate governance, management committees, experience in financial reporting and environmental SDG performance to increase the understanding of the determinants of SDG performance. 2025, Emerald Publishing Limited.