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DME Journal of Management https://dmejournals.com/index.php/DMEJM DME Journal of Management is a peer-reviewed and interdisciplinary academic biannual journal. The objective of the journal is to promote individual and collaborative research on contemporary management practices and paradigms. The journal will invite papers on diverse areas such as finance, accounting, marketing, operations management, human resource management, statistics, international business, information technology, environment, risk management, globalization and related areas. Articles reflecting diversity, cross-functional nature of management and emerging concerns are also considered for publication. en-US editor@dmejournals.com (Prof. (Dr.) Ravi Kant Swami) info@mripub.com (Susheel Gupta) Tue, 16 Sep 2025 06:15:37 +0000 OJS 3.3.0.9 http://blogs.law.harvard.edu/tech/rss 60 India and the Global Trade -Globalisation vs. Trend https://dmejournals.com/index.php/DMEJM/article/view/513 ‘Global trade is integral to the process of globalization’, observed Max Roser et al. (2018). Arguably, through the first decade of globalization India’s imports recorded higher growth than exports. But the growth in exports is more than imports which indicates economic growth for the nation. If we talk about the foreign trade policy of India, it has been always based upon the trends of globalization and world economy. The long history of globalization serves as the foundation for the liberalized economic policy that the Indian government has adopted and put into effect. Globalization is widely regarded as the solution to the economic prosperity of economies worldwide. It is acknowledged that restrictive trade policies inhibit progress and that international trade is actually advantageous. This explains why many emerging economies have shifted to an outward-oriented policy after initially relying on an import substitution growth model. This research focuses on the trade side of globalization in this setting. The most important objective of this article is to examine the growth of foreign trade in India and to analyze the export and import share of major countries. Ankit Ajay Shripatwar Copyright (c) 2025 DME Journal of Management https://dmejournals.com/index.php/DMEJM/article/view/513 Wed, 31 Dec 2025 00:00:00 +0000 Impact of Information Technology on Reading Habits of Graduate Students https://dmejournals.com/index.php/DMEJM/article/view/580 Reading has always been a fundamental academic activity essential for knowledge acquisition, critical thinking, and intellectual development. However, the rapid advancement of Information Technology (IT) has significantly transformed traditional reading practices, especially among graduate students. The availability of digital resources such as e-books, online journals, learning management systems, and mobile reading applications has altered how students access, consume, and interact with textual information. With a focus on comparing print and digital reading formats, this study attempts to investigate how information technology affects graduate students’ reading habits. The study uses a mixed-method approach, integrating qualitative information gleaned via student comments with quantitative data gathered via a standardized questionnaire.The study analyzes reading frequency, preferred reading formats, devices used for reading, comprehension levels, concentration, and challenges associated with digital reading. The quantitative data is interpreted using statistical methods including percentage analysis, mean, standard deviation, t-test, and chi-square test. The study’s conclusions show that while digital reading offers convenience, accessibility, and cost-effectiveness, it also introduces challenges such as distraction, reduced concentration, and screen fatigue. Print reading continues to be preferred for long and in-depth academic reading. The study concludes that a balanced integration of print and digital reading practices is essential for enhancing academic reading effectiveness among graduate students. Swati Mathur Copyright (c) 2025 DME Journal of Management https://dmejournals.com/index.php/DMEJM/article/view/580 Wed, 31 Dec 2025 00:00:00 +0000 Critical Overview of ESG Legislation in India: A Comprehensive Analysis https://dmejournals.com/index.php/DMEJM/article/view/559 Environmental, Social, and Governance (ESG) considerations have emerged as critical components of corporate strategy and regulatory frameworks worldwide, fundamentally reshaping how businesses operate and are evaluated. India has progressively developed a comprehensive legislative and regulatory architecture to integrate ESG principles into corporate governance and business operations, positioning itself as a leader among emerging markets in sustainability regulation. This paper provides an extensive critical analysis of key ESG legislations in India, with particular focus on the SEBI (Credit Rating Agencies) Regulations, 1999, the Companies (Corporate Social Responsibility Policy) Rules, 2014, and the Business Responsibility and Sustainability Report (BRSR) framework introduced by SEBI for mandatory implementation in the financial year 2022-23. The analysis examines the historical evolution, implementation challenges, stakeholder responses, and effectiveness of these regulatory mechanisms in promoting sustainable business practices while balancing economic growth objectives. Through comparative analysis with international frameworks and an empirical examination of implementation outcomes, this paper identifies critical gaps and proposes actionable recommendations to strengthen India’s ESG regulatory ecosystem. Manindra Singh Hanspal, Gagan Kumar Copyright (c) 2025 DME Journal of Management https://dmejournals.com/index.php/DMEJM/article/view/559 Wed, 31 Dec 2025 00:00:00 +0000 Evaluating the Progress of Indian Multinational Corporations Towards SDG’s: A Theoretical Review https://dmejournals.com/index.php/DMEJM/article/view/575 The notion of Sustainable development is gaining huge importance in the Contemporary world. In this era of Globalisation, we are continuously facing the threat of depleting stock of Natural resources, contamination of air, water and land, increasing income inequalities, unemployment and inflation, hunger, poverty, illiteracy and so on in certain parts of the world. In such a scenario, the corporate entities or the business houses whether Domestic or International, can play a pivotal role in ensuring not only delivery of good quality products and services to their target markets, but ensuring the attainment of sustainable development for all. The concept of Sustainable development can ensure inclusive and holistic growth of any nation, only when sustained and consistent efforts are made, not just by the National, state or local Governments but by all the concerned stakeholders including the Global Business Corporations. This research paper shall focus on evaluating the progress of Indian Multinational Companies in attaining the sustainable Development and achieving the targets they had set under SDG’s as per the UNO in 2015. Use of descriptive and qualitative research methodology has been undertaken throughout the research based on extensive and detailed review of the existing literature and research articles in accordance with the theme, extracted from various journals, websites, news articles, blogs, etc. The article will provide deep insights on the practices, challenges, strategic framework, policies adopted by the corporations in the attainment of achieving sustainability in their operations in accordance with SDG’s. Alisha Arora, Swaraj Manchanda Copyright (c) 2025 DME Journal of Management https://dmejournals.com/index.php/DMEJM/article/view/575 Wed, 31 Dec 2025 00:00:00 +0000 Sustainable Business Practices: Balancing Profitability and Environmental Responsibility https://dmejournals.com/index.php/DMEJM/article/view/552 The increasing urgency of climate change and resource depletion has forced businesses to re-evaluate the old-fashioned profit-driven ways of business in favor of approaches that can incorporate environmental stewardship. The paper examines how profitability and environmental responsibility can be balanced through sustainable business practices, emphasizing corporate innovation, green supply chains, and the approach of the circular economy. Based on a mixed-method approach, which involves the use of case-studies and secondary data analysis, the study finds out the key drivers and barriers to sustainable implementation across sectors. Results indicate that although the short-term financial performance might be influenced by initial adoption costs and structural hurdles, sustainable practices can greatly increase the long-term financial performance of companies, corporate reputation, and trust in companies by stakeholders. The paper highlights the importance of incorporating sustainability into the business models, providing theoretical and practical guidance to policymakers, business executives and sustainability activists. Conclusively, the study supports the need to reconcile profitability and environmental responsibility to have resilient and future ready businesses. Rajsharavan Senthilvelan Copyright (c) 2025 https://dmejournals.com/index.php/DMEJM/article/view/552 Mon, 15 Sep 2025 00:00:00 +0000 Cost Management and Profitability Optimization: An Applied Accounting Case Study https://dmejournals.com/index.php/DMEJM/article/view/578 Profitability in an organization is a key factor that is effectively managed in the context of competitive and resource-restricted businesses. In this case study, the researcher is examining how a mid-sized manufacturing company used specific accounting methods to streamline its cost model and improve its overall financial performance. The study determines the main inefficiencies that make it possible to identify the key areas where cost behaviour is critical and the trends of the variances as well as the data related to activity-based costing. To reduce such problems, the organization used a multifaceted strategy, namely process redesign, cost control mechanisms and performance monitoring tools. The findings illustrate that there is a measurable change in the contribution margins, increased accuracy in budgets, and more decision-making by the managers. In addition, the case describes how balancing the practices of managing costs with strategic goals could support the long-term profitability and sustainability of operations. This study can provide useful information to practitioners, educators and policymakers who are keen on enhancing cost efficiency and sustainable growth by combining financial analysis with actual ways in the life of a manager. The results support the importance of the idea of constant assessment, data-based planning, and cross-functional interaction in the achievement of substantively important financial results. Dr.Rani Pal, Leeladhar Chourasiya, Neeraj Sharma Copyright (c) 2025 DME Journal of Management https://dmejournals.com/index.php/DMEJM/article/view/578 Wed, 31 Dec 2025 00:00:00 +0000