2 publications
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Published Subscription
Standardizing Domestic Value Addition Audits: A Framework for OEMs in Emerging EV MarketsBy Swati Vishnu Ghude, Prachi Palgaonkar
Abstract: Domestic Value Addition (DVA) has become a vital compliance parameter in India’s electric vehicle (EV) industry, particularly for Original Equipment Manufacturers (OEMs) seeking eligibility under government incentive programs such as FAME II and the Production Linked Incentive (PLI) scheme. This study proposes a standardized audit framework for verifying DVA claims in emerging EV markets by integrating financial auditing, techno-commercial assessment, and regulatory certification practices. The research is based on internship-driven …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · Vol. 9, Issue 2, 2026 · pp. 24–29 Read article →
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Published Subscription
ESG Performance as a Non-Financial Determinant of Corporate Borrowing Cost: Evidence from Indian Listed Companies (2020–2025)By Swati Vishnu Ghude, Prachi Pargaonkar
Abstract: This study examines the influence of Environmental, Social, and Governance (ESG) performance on corporate borrowing costs among Indian listed companies during the period 2020–2025. Using a balanced panel dataset of 50 firms across multiple sectors, the research investigates whether stronger ESG practices contribute to lower debt financing costs in an emerging market setting. The study employs advanced econometric techniques, including fixed- effects regression, instrumental variable estimation, and difference-in-differences analysis centered …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 9, Issue 2, 2026 Read article →