NOLEGEIN Journal of Business Ethics , Ethos & CSRw
Volume 9, Issue 2 (2026)
Published
Table of contents
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Digital-Transformation Pathways for Sustainable Enterprises:Sectoral Evidence and the Integration of ESG Factors
Abstract: This study examines how digital transformation enables sustainable enterprise development through the integration of environmental, social, and governance (ESG) factors across diverse sectors. Drawing on evidence from manufacturing SMEs, Chinese listed firms, and underserved markets in the United States, the research develops a comprehensive understanding of the digital–sustainability nexus. Anchored in Resource-Based View, Dynamic Capabilities Theory, and Resource Orchestration Theory, the study highlights how digital technologies act as strategic enablers …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 Read article
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What Is IMC? Integrated Marketing Communications
Abstract: The marketing mix has four elements; Promotion is one of the elements. Therefore, a marketing communications (IMC) strategy that includes a combination of supporting tools can be an important part of the overall marketing strategy. Different promotional tools can make people aware of a company's product or service, make people understand the features and benefits of the product or service, and encourage them to purchase. With this in mind, this …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 Read article
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Financial Literacy as CSR: The Role of FinTech in Promoting Sustainable Investment Practices
Abstract: The growing importance of sustainable finance has increased the need to understand the factors that influence individuals’ sustainable investment behavior. In this context, Corporate Social Responsibility (CSR) initiatives and financial literacy have emerged as important mechanisms for promoting responsible financial decision-making. This study examines the role of financial literacy as a CSR-driven capability supported by FinTech platforms in promoting sustainable investment practices. Drawing on stakeholder theory and digital finance literature, …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 Read article
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Corporate Social Responsibility Spending and Financial Performance: Evidencefrom selected NIFTY Firms in India
Abstract: This study examines the relationship between Corporate Social Responsibility (CSR) expenditure and accounting-based financial performance, measured through Return on Assets (ROA) and Return on Equity (ROE), for selected NIFTY-listed companies over the period 2020–21 to 2024–25. Using secondary data collected from published annual reports, the research evaluates trends in CSR spending and assesses its influence on firm profitability. The findings indicate a consistent upward trajectory in CSR investments across most …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 · pp. 1–5 Read article
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Women Entrepreneurs: Barriers and Breakthroughs
Abstract: Women entrepreneurs are playing a transformative role in the global economy by driving innovation, generating employment opportunities, and contributing to sustainable development. Over the past decade, the participation of women in entrepreneurial activities has increased significantly across both developed and developing nations. Despite this progress, women entrepreneurs continue to encounter multiple barriers that limit their business growth and long-term sustainability. These challenges include restricted access to financial resources, gender discrimination, …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 · pp. 21–26 Read article
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Impact of ESG Performance on Firm Value: Evidence from NIFTY 50Companies
Abstract: The increasing significance of sustainable business practices has reinforced the relevance of Environmental, Social, and Governance (ESG) performance in assessing the corporate value. The extant study examines the relationship between ESG performance and firm value among NIFTY 50 companies in India. The study is based on theoretical foundations of Stakeholder Theory, Legitimacy Theory, and the Resource-Based View, examining whether superior ESG performance is associated with enhanced firm value. An explanatory …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 · pp. 6–15 Read article
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Artificial Intelligence Adoption and Performanceefficiency in Accounting Systems of Emergingeconomies: an Analytics Maturity Perspective
Abstract: This study examines the association between Artificial Intelligence (AI) adoption and performance efficiency in accounting systems of emerging economies, with analytics maturity as a mediating variable. The study uses the Technology Acceptance Model (TAM) and Resource-Based View (RBV) as supporting lenses. Analytics maturity is operationalized using a composite measurement index (Data Analytics Maturity Indicators – DAMI). A cross-sectional descriptive and explanatory survey design was adopted. Primary data were collected from …
Published in NOLEGEIN Journal of Business Ethics , Ethos & CSRw · Vol. 9, Issue 2, 2026 · pp. 6–12 Read article