TOGETHER FORSUSTAINABLEVALUE I N T E R N A T I O N A L C O N F E R E N C E BOOK OF ABSTRACTS INTERNATIONAL CONFERENCE 2026 ON Sustainable Value Creation StrategiesforSustainable ValueCreation: IntegratingSynthetic Intelligence and Human-Centric Approaches 10 - 11 , September 2026 Department of Commerce School of Commerce, Finance and Accountancy CHRIST (Deemed to be University), Bangalore Central Campus

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Preface The Department of Commerce, School of Commerce, Finance and Accountancy at CHRIST (Deemed to be University), presents the International Conference on Sustainable Value Creation, "Strategies for Sustainable Value Creation: Integrating Synthetic Intelligence and Human-Centric Approaches," held on 10–11 September 2026 at the Bangalore Central Campus, in collaboration with the Institute of Management Accountants (IMA), USA, and the Chartered Institute for Securities & Investment (CISI), UK. As artificial intelligence and automation reshape financial services and business decision- making at unprecedented speed, organisations across the world face a pressing question: how can technological advancement be balanced with human judgment, ethics, and long- term, sustainable value creation? Synthetic intelligence offers organisations unprecedented capability in prediction, efficiency, and scale, yet sustainable value is ultimately built on trust, ethics, and human relationships that no algorithm can substitute. This conference is designed as a platform to examine that intersection by bringing together academicians, industry practitioners, and researchers from India and abroad to explore how synthetic intelligence can be meaningfully integrated with human-centric approaches to build resilient, ethical, and sustainable value for businesses and society. The two-day programme has been structured to generate outcomes beyond discussion alone. Day One opens with the inaugural session and a panel discussion bringing together academic and industry voices on the conference theme, followed by parallel track sessions in which researchers and practitioners present their papers across the sub-themes of sustainability, finance, technology, and human-centric management. Day Two features a hands-on workshop aimed at translating these ideas into applicable skills, concluding with the valedictory session. In keeping with the Department's continuing commitment, as a CISI Centre of Excellence and an IMA Endorsed School to bridging academic rigour with industry-relevant, future-ready commerce and finance education, selected papers presented at the conference will be considered for publication, with Emerald Publishing as the conference's Publication Partner. The conference thus aims to leave behind not just a record of ideas exchanged, but a tangible body of research and professional collaboration that participants can carry forward.

Message from Head of Department The Department of Commerce at CHRIST (Deemed to be University) has long been committed to fostering academic excellence, research, innovation, and meaningful engagement with industry. Rooted in the University's vision of excellence and service, the department strives to create an environment where knowledge transcends the classroom and contributes to addressing contemporary business and societal challenges. Through quality teaching, impactful research, and professional collaborations, the department continues to prepare learners and scholars to navigate an increasingly dynamic and interconnected world. It is in this spirit that we present the International Conference on Sustainable Value Creation, centred on the theme "Strategies for Sustainable Value Creation: Integrating Synthetic Intelligence and Human-Centric Approaches." As organisations increasingly embrace intelligent technologies to enhance innovation, efficiency, and decision-making, the need to balance technological advancement with ethics, empathy, inclusivity, and sustainability has become more important than ever. Sustainable value creation is no longer measured solely by economic outcomes but by the ability of organisations to generate long-term value for businesses, society, and the environment through responsible innovation. This conference seeks to provide a platform for academicians, researchers and industry professionals to engage in meaningful discussions on the evolving role of synthetic intelligence in shaping sustainable business practices. The thematic tracks encourage interdisciplinary perspectives on human–AI collaboration, ethical and responsible artificial intelligence, innovation and entrepreneurship, and the societal impact of intelligent technologies. We hope these deliberations will inspire fresh insights, collaborative research, and practical solutions that contribute to sustainable value creation across diverse organisational contexts. Dr Amalanathan S Associate Professor & Head, Department of Commerce CHRIST (Deemed to be University), Bengaluru, India

Conference Schedule 9:00 AM – 12:00 PM 12:00 PM – 1:30 PM Day 1 — 10 September2026 Workshop Valedictory 9:00 AM – 10:30 AM 11:00 AM – 12:30 PM Inauguration Ceremony Panel Discussion — Strategies for Sustainable Value Creation: Integrating Synthetic Intelligence and Human-Centric Approaches Lunch Paper Presentations Hi-Tea 1:00 PM – 1:45 PM 1:45 PM onwards 4:00 PM – 4:30 PM Day 2 — 11 September 2026 Time Time Session Session Venue: Bangalore Central Campus, CHRIST (Deemed to be University)

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ✽ ✽INDEX S.NO TITLE AUTOR Alisa Brink,Benjamin Chapin, and Yelin Li Alka Mariyam AndrewsandDr. Tessy Thom as PAGE NO AI Transparency and the Role of Organizational Reputation in Fraud Reporting Channels The Valuation Vortex: 1 2 A Longitudinal Analysis of P/E Ratios and Mean Reversion in the Indian Equity Market From Consumer-Based Brand Equity to Financial Brand Value: A Price-Premium Framework for Strategic Value Creation in Indian FMCG A Human-Centric Framework for Synthetic Intelligence in 3 4 Sustainable Business Models: Bridging Technology and Ethical Accountability Sustainability, Digital Identity and AI Adoption in Gendered 5 Entrepreneur Ecosystem – A qualitative study of Women Entrepreneurs in India A Systematic Review of Artificial Intelligence Applications in Agriculture Supply Chain Management Human–AI Collaboration for Strategic and Sustainable Value 7 Creation: Resolving the Employee Wellbeing–Organizational 6 Performance Paradox Human-Centric AI Adoption and Financial Decision-Making 8 Competence among Gen Z Students: A Mediated-Confidence Model The Impact of AI-Driven Marketing Intelligence and Digital 9 Literacy on Consumer Purchase Decisions: Implications for Sustainable Consumption Assimilation of Synthetic Intelligence and Human-Centric Agricultural Practices for Sustainable Value Creation: Evidence from Banana Farming in Gobichettipalayam Taluk, Tamil Nadu Impact of Transfer Pricing Mechanism in Corporate Tax Avoidance (Evidence from Indian Multinational Firms during 2019- 2024) Developing an Integrated Financial Compliance and ESG 10 11 12 Readiness Assessment Framework for Manufacturing Companies in India 1 2 3 4 5 6 7 8 9 10 11 12 J. Jeyaseeli A. Sara vanan Kaviya M and Dr. Aroquiadasse Rayappin, Mr. Chethan S M and Dr. Va nishree K Dr.T.Kokilapriya and Ms.R.Rajeswari Oshma Rosette Pinto, Rashmi BH and Rajesh Vem ula Tvisha Harlalka, Prathna Anandbhai Surana, and Dr. Rekha N Yuvaraj M,Hitendra Singh, and Ananya Singh S Naga Pavani Kavya Kovvuril and Dr Thangjam Ravichandra

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── Who Decides and Who Responds: Autonomy Aversion 13 and Institutional Doubt in Resistance to Personal Safety Applications Among Urban Indian Women Acquisition Outcomes and Sustainable Value Creation: 14 Comparative Evidence from Sun Pharmaceutical Industries' Ranbaxy and Concert Transactions Agentic AI and Green Fintech in Shaping Sustainable Investment Decisions among Gen Z. Virtual Leadership in AI-Enabled Remote Workplaces: 15 16 Implications for the Integration of Sustainable Development Goals and Value Creation Synthetic intelligence in green loan financing for 17 sustainable biomedical waste management: a human- centric approach in healthcare commerce Digital Transformation and Pedagogical Frameworks in 18 Higher Education: Integrating AI, HyFlex, and Techno- Pedagogy Human-Centric Synthetic Intelligence (SI) for Smart E- 19 Commerce Logistics Optimization: Last-Mile Delivery for Sustainable Value Creation Strategic Determinants of SMART Green Goal 20 Formulation in Sustainable Banking: Evidence from the State Bank of India Examining the Impact of AI Dependence on Strategic 21 Decision Quality in Human–AI Collaborative Environments Academic Self-Efficacy in AI-Supported Higher Education: Evidence from Generation Z Students ESG Integrated Artificial Intelligence Governance as a 22 23 Catalyst for Sustainable Finance and Green Banking Transformation in India Academic Self-Efficacy in AI-Supported Higher Education: Evidence from Generation Z Students A Comparative Analysis of AI-Based Invoice Processing 24 25 and Traditional Invoice Verification in Detecting Expense Reporting Errors Embracing the Remote Revolution: Navigating Challenges and Seizing Opportunities in Organizational Management Mapping corporate Governance, CSR, ESG and Financial 26 27 Performance Research: Pathways to Sustainable value creation Madhukara Nyāya as a Framework for Progressive Taxation and Tax Compliance 28 13 14 16 17 18 19 20 22 23 24 25 26 27 28 29 30 Sivani Renjith and Dr Caxton Emerald S Dr. Greeshmadas M. H R. Sriparimalarengan Dr.Berkmans J, Pragadheshwara P, and Nithyasree K S Ms. Shalini Y,Ms. Arpitha R, and Mr. Vignesh Kamath K Dr.Berkmans J, Pragadheshwara P, and Nithyasree K S Gabby Shaju Meet Piplodiya, Kapil Singh Chib, Swapnanil Kundu, and Dr. Aakash Kumar Dr. Varun Kesavan Dr Jyothirmayi, Thiruvengalam Gayathri, and Stuti Banerjee Ms. Harshitha J and Dr. Karanam Kavitha Dr. Christopher Devakumar, Ms. Reena P, Mr. Dinesh S, and Ms. Reshma Sonawane Vijay Laxman, Bipallab Roy, and Saniya Pandey C Srividhya, V Dharshini, and G Logitha Dr. Vijayalakshmi Sundar, Dr. Renuka K K, and Ms Sandhyaa Ramesh Sahaja Sai J, Mansi, Swathy Ranjith, and Anil B Gowda

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ────────────────────────❈──────────────────────── 1 AI Transparency and the Role of Organizational Reputation in Fraud Reporting Channels Alisa Brink, PhD, KPMG Teaching Excellence Professor & Department Head Virginia Commonwealth University Benjamin Chapin, CPA, PhD Candidate, Virginia Commonwealth University Yelin Li, PhD, Middle Tennessee State University This study investigates how a company’s reputation for handling reported fraud in the past influences potential reporters' willingness to report discovered fraud. Further, we examine how such reporting preferences are impacted by corporate transparency about the use of artificial intelligence (AI) in the systems available for reporting discovered wrongdoing. We examine the interaction of AI transparency and organizational whistleblowing reputation on trust in the company, perceived legitimacy of the reporting platform, and reporting intentions. In an online experiment, participants make a consequential choice to submit a tip in a simulated scenario, alongside validated measurements of trust and perceived procedural legitimacy. We test whether transparency about the use of AI within the system to route reports to recipients reduces trust in the system. We further test whether an organization's reputation for responsiveness to reports in the past moderates the effect of AI transparency on reporting willingness, with the interaction of transparency and company response norm affecting reporting decisions. Our results suggest that the response to AI use in reporting channels is heavily dependent on the company's existing reputation. Our findings inform organizations and policymakers on evidence-based approaches to AI disclosure design in whistleblowing systems, including practical guidance on AI disclosure language thatpromotes reporting without erodingtrust.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ────────────────────────❈──────────────────────── 2 The Valuation Vortex: A Longitudinal Analysis of P/E Ratios and Mean Reversion in the Indian Equity Market (1999–2025) Alka MariyamAndrews, Research Scholar, PG & Research Department of Commerce Bharata Mata College, Thrikkakara, Kochi, Kerala, India Dr. Tessy Thomas, Assistant Professor & Research Guide, PG & Research Department of Commerce Bharata Mata College, Thrikkakara, Kochi, Kerala, India This study conducts a rigorous longitudinal examination of the Price-to-Earnings (P/E) ratio of the Nifty 50 index from 1999 to 2025, evaluating its efficacy as a predictive instrument for long-term equity returns. Adopting a Campbell-Shiller framework adapted for the idiosyncratic microstructure of the Indian capital market, we analyse whether the historical mean-reverting stochastic process remains operative amidst significant structural regime shifts. Our empirical findings confirm a robust "northwest-to-southeast" correlation between initial trailing twelve-month (TTM) P/E ratios and subsequent ten-year annualised real returns. A critical focal point of this research is the April 2021 technical transition from standalone to consolidated earnings, which induced a 15–20% overnight contraction in the valuation denominator, necessitating a strategic re-baselining of historical averages. The findings introduce the "Valuation Vortex" concept, a state where institutionalised retail liquidity and stable macroeconomic management obscure fundamental risks. While the "New Era" hypothesis posits a higher valuation floor driven by the "India Stack," the data reveals a persistent "earnings paradox." This is evidenced by a "horizontal cloud" in the distribution of return, indicating that elevated P/E multiples have zero correlation with accelerated ten-year corporate profit growth. Consequently, high multiples represent "valuation debt" rather than a signal of superior future earnings. We conclude that while the mean has likely shifted upward due to reduced Equity Risk Premiums (ERP), the fundamental laws of mean reversion continue to exercise a gravitational pull. Statistical analysis indicates that recursive exuberance eventually yields to these laws, suggesting that structural upgrades provide a higher floor, such as the 2008 floor of 11 vs. the current value zone of 16, but do not grant immunity from the consequences of overvaluation. Keywords: Nifty 50, Price-to-Earnings Ratio, Mean Reversion, Valuation Vortex, Campbell-Shiller Framework, Chow Test, Yield Spread, Behavioral Finance, Recursive Exuberance, AI Growth Hypothesis.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ────────────────────────❈──────────────────────── 3 From Consumer-Based Brand Equity to Financial Brand Value: A Price-Premium Framework for Strategic Value Creation in Indian FMCG Kavya Kovvuri1, Research Scholar, School of Business, Aditya University Email: 25P41MS101@adityauniversity.in Dr Thangjam Ravichandra, Pro Vice Chancellor, Aditya University Email: provc_sp@adityauniversity.in The Indian FMCG sector is undergoing significant transformation due to intense competition among brands, and firms increasingly focus on customer loyalty and brand building. However, an integrated framework linking price premium with financial brand value remains underdeveloped. Brand equity allows companies to drive and sustain market leadership. For instance, consumers will pay more for branded products, such as branded soap or a branded water bottle, rather than generic equivalent products. Prior research suggests that strong brand equity, perceived quality, and differentiation can enable brands to command a price premium over comparable alternatives. This notion of price premium has been captured and expressed in the financial valuation of a brand. Existing valuation approaches generally emphasize accounting-based or market-based measures and may not fully capture the consumer-level sources of pricing power. This is especially true in the Indian market, which is highly diverse and complex in its product lines, consumer behaviour, and competition, making the economic valuation of brand equity extremely challenging. Accordingly, the study connects consumer-based brand equity with market-based financial outcomes through a price-premium-based valuation framework. The study aims to develop a framework for quantifying price premium as a market manifestation of brand equity and linking it to financial brand value. Hence, the study aims (i) to determine the elements of brand value, (ii) to quantify the price premium of a given brand vis-à-vis its generic counterpart, and (iii) to identify the brand value champion among the selected FMCG companies. This study is conducted based on secondary data, and a quantitative approach is implemented. A purposive sampling technique is used to select the top five FMCG firms, which are listed in the Money control (2026) database, taking market capitalisation as the criterion. Further, the brand value evaluation is carried out in three steps. First, the segmented revenue information is collected from the financial statements. Second, the price premium ratio (π) is estimated to capture the additional price associated with the branded product relative to a comparable generic product. Finally, brand value (BV) is estimated by applying the price premium (π) to relevant segment revenue, adjusting for tax, and discounting the resulting brand-attributable earnings to present value using the risk-free rate, according to the models by Damodaran (2012), Murphy (1989), and the Interbrand Valuation Framework. This allows brand value to be defined as the present value of the future earnings due to the premium price. The findings of this study suggest that there is a significant differentiation among the brands in terms of brand value. Firms with added brand value and the ability to weave a brand's intangible aspects seamlessly were rewarded with effective innovation and strong distribution. Britannia ranks first in estimated brand value, followed by Hatsun Agro, Jubilant FoodWorks, Nestlé India, and AWL Agri. FMCG executives should consider these findings, which suggest giving primacy to innovation, diversification, and differentiated offerings to achieve a price premium and enhance customer value perceptions. Keywords: FMCG Sector, Brand Equity, Price Premium, Financial Valuation, Strategic Value Creation.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ────────────────────────❈──────────────────────── 4 A Human-Centric Framework for Synthetic Intelligence in Sustainable Business Models: Bridging Technology and Ethical Accountability OshmaRosette Pinto, Assistant Professor, CHRIST University, Bangalore ORCID https://orcid.org/0000-0002-9106-9198 Email: oshma.rosette@christuniversity.in Rajesh Vemula Assistant Professor, CHRIST University, Bangalore ORCID https://orcid.org/0000-0003-4793-4196 Email: rajesh.vemula@christuniversity.in Rashmi BH, Associate Professor, CHRIST University, Bangalore ORCID https://orcid.org/0009-0004-3282-6453 Email: rashmi.bh@christuniversity.in Purpose: Earlier studies on intelligent technologies continue in the distribution of Artificial Intelligence, Responsible Artificial Intelligence, Human-centric synthetic intelligence framework (HCSIF), Sustainability Governance, Corporate Digital Responsibility, and Sustainability accounting, which are uneven in nature. This study incorporates across the sections and progresses towards the governance- oriented outline that explains how intelligent technologies add to sustainable business transition. Precisely, it focuses on Synthetic Intelligence and develops a Human-Centric Synthetic Intelligence Framework that incorporates technical capabilities and governance frameworks aligned with sustainability goals and objectives. Design/Methodology/Approach: A PRISMA 2020 approach with a systematic literature review of 143 peer-reviewed studies was employed, drawing on the Scopus, Web of Science, ScienceDirect, SpringerLink, and IEEE Xplore databases. An organized process connecting documentation, screening, quality assessment, data extraction, and thematic synthesis was employed to develop the conceptual framework. Findings: Six themes emerged from the findings, which are developed as Human-Centered Intelligence, Ethical Accountability, Sustainability Governance, Corporate Digital Responsibility, Stakeholder Engagement, and Sustainable Value Creation. This shows a shift from technical views to governance- focused methods that emphasize accountability, transparency, and stakeholder commitment. Synthetic Intelligence is conceptualized as a human-centered socio-techno system that incorporates AI capabilities, human judgment, ethical accountability, stakeholder governance, and sustainability goals. The resulting human-centric synthetic intelligence framework (HCSIF) comprises three pillars: Human- Centric Technological Ability, Ethical Accountability and Governance, and Sustainable Value Creation. Originality/Value: This study examines Synthetic Intelligence as a governance-enabled intelligence model and advances the Human-Centric Synthetic Intelligence Framework (HCSIF) by incorporating AI capabilities, governance structures, and sustainability goals. By connecting uneven literature across Artificial Intelligence, sustainability governance, corporate digital responsibility, and sustainability accounting, the study advances understanding of how intelligent technologies support responsible and sustainable business change, accountability in ESG, and long-term stakeholder value creation. Keywords: Synthetic Intelligence, Artificial Intelligence Governance, Sustainability Governance, SustainabilityAccounting,CorporateDigital Responsibility,Sustainable BusinessTransformation.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── ────────────────────────❈──────────────────────── 5 Sustainability, Digital Identity and AI Adoption in Gendered Entrepreneur Ecosystem – A qualitative study of Women Entrepreneurs in India Tvisha Harlalka, School of Business and Management, Christ University, Bangalore ORCID 0009-0009-6655-611X Email: tvisha.harlalka@bbah.christuniversity.in Prathna Anandbhai Surana, School of Business and Management, Christ University, Bangalore ORCID 0009-0002-9803-3822 Email: prathna.anandbhai@bbah.christuniveristy.in Dr. Rekha N Assistant Professor, School of Business and Management, Christ University, Bangalore ORCID 0000-0000-2237-7859 Email: rekha.n@christuniversity.in The study reveals around the businesswomen who figured out things despite of the odds. This research follows women entrepreneurs across India as they build sustainable businesses, find their footing online, and navigate a world that was not always designed with them in mind. The themes emerged through a systematic methodology using content analysis and were organized thematically. The study revolves around the themes of Sustainability, Digital Adoption, and Gender biases and expectations. Their stories point to a simple truth, and support systems need to catch up. Grounded in the lived experiences of entrepreneurs from diverse sectors and geographies, the research contributes to the growing literature on gendered entrepreneurship, sustainable innovation, and intelligence-driven digital transformation by foregrounding their intersection rather than treating them as discreteconcerns.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 6 A Systematic Review of Artificial Intelligence Applications in Agriculture Supply Chain Management Yuvaraj M, Amity Global Business School, Bangalore Email: yuvarajmohanselvam@gmail.com Hitendra Singh, Amity Global Business School, Bangalore Email: hitendrasingh5250@gmail.com Ananya Singh, Amity Global Business School, Bangalore Email: ananyasingh0518@gmail.com ────────────────────────❈──────────────────────── While agriculture is the backbone of global food security, the ag supply chain remains plagued by significant post-harvest losses, non-uniform supply chain and a lack of transparency. AI, which includes machine learning (ML), deep learning (DL), computer vision (CV), explainable AI (XAI), robotics, and the Internet of Things (IoT), has the potential to mitigate these inefficiencies at every stage of the whole agricultural supply chain (Agri-SCM). We conducted a systematic literature review of 36 peer-reviewed articles (PRA) that were published from January 2020 to December 2025 in the Scopus, Web of Science, and ScienceDirect databases. The five dimensions of analysis (research objective, AI technology, commodity focus, methodology, and geography) are used to determine the major trends and gaps in the field. The findings reveal that the majority of the published articles (83.3%) are related to ML and DL, India is leading in terms of the number of research articles published (9 articles, 25.0%), and 2022 saw the highest number of research articles published (11 articles, 30.6%). While the majority of the research is focused on farm-level production, there is some evidence of a diversification in research, with fewer studies focusing on post-harvest logistics, cold-chain management, or food security outcomes, and the first study to explicitly link the development of AI use to food security and poverty-reduction outcomes in the reviewed corpus. Conceptual and theoretical studies make up more than half of the literature (55.6%) but there has been a downward trend since 2020-2024, whereas empirical and experimental research has increased to 36.1% of the literature. This review presents an overview of the existing evidence, suggests an organising framework, and maps out a research agenda for a well-rounded, AI- led Agri-SCM transformation. Keywords: Artificial Intelligence, Agriculture Supply Chain Management, Machine Learning, Deep Learning, IoT,PrecisionAgriculture,SystematicLiteratureReview,FoodSecurity.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 7 Human–AI Collaboration for Strategic and Sustainable Value Creation: Resolving the Employee Wellbeing–Organizational Performance Paradox S NagaPavani, Research Scholar, Christ University, Bangalore ────────────────────────❈──────────────────────── Artificial Intelligence (AI) has become a central pillar of an organizational value-creation strategy. It's also changing employee experiences, often for the worse. The current literature focuses either on the positive side of performance outcomes resulting from AI (Teece, 2007, Raisch & Krakowski, 2021) or on AI as a stressor for employees (Tarafdar et al., 2019, Kellogg et al., 2020). Performance and well- being are often treated as opposing forces, yet their integration is largely neglected in the context of AI. This paper addresses the gap between performance and well-being in the AI context. Based on the Paradox theory (Smith & Lewis, 2011), which holds that strategic performance and employee well- being are not only mutually exclusive but also mutually dependent. They both result from the same set of organizational capabilities. Based on an integrative review of strategic management, human resource management, and artificial intelligence, the paper constructs a conceptual framework from a human- centric perspective, which is visually expressed as a dynamic equilibrium model. It presents five theoretical suggestions. Based on the literature, the paper concludes that organizations can achieve both performance and well-being by fostering paradoxical leadership, structural ambidexterity, and psychological safety. AI plays an active role in the Strategic Value Creation by demonstrating that well- being is a strategic resource rather than an expense. Keywords: Artificial Intelligence, Strategic Value Creation, Employee Wellbeing, Sustainability Paradox Theory

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 8 Human-Centric AI Adoption and Financial Decision-Making Competence among Gen Z Students: A Mediated-Confidence Model A. Saravanan, Research Scholar, Department of Commerce, St. Joseph's College (Autonomous), affiliated with Bharathidasan University, Tiruchirappalli, Tamil Nadu, India ────────────────────────❈──────────────────────── Introduction: In the realm of student research, comparing financial options, and making financial choices, artificial intelligence (AI) has emerged as a fundamental asset and a way of life for Generation Z students. AI offers a quick way to access financial information, but effective financial decision making requires responsible use of AI and the effective process of transferring information into a well- informed decision. Understanding, however, in what way AI adoption affects financial decision-making competence is limited, especially with the intermediary role of financial self-efficacy. Objectives: The aim of this study is to explore the correlation between the use of human-centric AI and financial decision-making competence of the students of generation Z in higher education. In particular, it examines if financial self-efficacy is an intervening variable between these two and how students perceive their financial competence against their measurable financial literacy. Methodology: The study was carried out using a quantitative cross sectional research design with the undergraduate and postgraduate students in the Higher educational Institutions of Tiruchirappalli District in Tamil Nadu, India. Data were gathered from May to June 2026 with stratified random sampling technique. The data was screened and cleaned, yielding 339 valid responses out of the targeted 350 questionnaires. The human-centric AI adoption, financial self-efficacy, and perceived financial decision-making competence were measured by a 5-point Likert scale that were previously validated, and objective financial competence by a financial literacy test containing 10 items. The proposed relationships were explored through the techniques of Structural Equation Modelling (SEM), exploratory factor analysis, reliability and validity analysis, cluster analysis, and False Discovery Rate (FDR) correction of the subgroup comparisons. Key Findings: The results indicate that using human-centric AI positively impacts financial self- efficacy (β = 0.50, p < .001), and financial decision-making competence is significantly related to financial self-efficacy (β = 0.36, p < .001). Financial decision-making competence is also partially mediated by the use of AI (β = 0.30, p < .001), accounting for 38% of the overall impact. A good structural model fit (CFI = .99, RMSEA = .025) was obtained. Two distinct learner profiles emerged from cluster analysis: cautious (lower competence) and more AI engaged (higher competence), and no differences between the learners were found with respect to gender and academic discipline after FDR correction. The differences between students perceived and objective financial competency further underscored meaningful differences in how students view their financial competence, as well as their means of demonstrating financial knowledge. Implications: The paper builds on the existing research on Human AI Collaboration, highlighting that the strategic value of AI is not only through technological access, but through building confidence and decision-making ability. The results indicate that financial education needs to incorporate a responsible approach to AI usage along with fostering financial education and self-efficacy to boost real-world financial decision-making. The study also offers implications for curriculum designers, educators, HEIs, and policy makers who wish to design a financial capability program based on AI and focus on sustainable value creation for the Gen-Z learners. Keywords: Human-Centric AI, Financial Decision-Making Competence, Financial Self-Efficacy, Gen Z Students, SustainableValue Creation

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 9 The Impact of AI-Driven Marketing Intelligence and Digital Literacy on Consumer Purchase Decisions: Implications for Sustainable Consumption J. Jeyaseeli, Research Scholar, Department of Commerce St. Joseph's College (Autonomous), Affiliated to Bharathidasan University, Tiruchirappalli Email: sr.seeliseelan@gmail.com Purpose: This study examines how AI-driven marketing intelligence (AIMI) and digital literacy (DL) influence consumer purchase decisions and investigates the underlying role of perceived consumer value (PCV). Specifically, the study tests whether PCV mediates the relationships between AIMI, DL, and purchase decisions, and whether DL moderates the relationship between AIMI and PCV. By integrating these constructs, the study seeks to explain how AI-enabled marketing practices and consumers’ digital capabilities jointly shape value perceptions and purchase decision-making. Methodology: A quantitative, cross-sectional research design was adopted. Primary data were collected through a structured and validated questionnaire administered to online consumers. Of the 340 responses collected, 322 usable responses were retained for analysis. The reliability and validity of the measurement model were assessed using Cronbach’s alpha, composite reliability, and average variance extracted (AVE). Hypotheses were tested using hierarchical multiple regression, bootstrapped mediation analysis based on Hayes (2018), and moderated regression analysis. Demographic variables were incorporated as controls in the regression models. Findings: The results demonstrate that AI-driven marketing intelligence significantly and positively influences consumer purchase decisions (β = .341, p < .001), while digital literacy also has a significant positive effect (β = .173, p = .001). Together, these variables explain 20.5% of the variance in purchase decisions beyond demographic controls. Perceived consumer value partially mediates both relationships: the indirect effect of AIMI on purchase decisions through PCV is .104 (95% CI [.059, .153]), while the indirect effect of DL through PCV is .066 (95% CI [.031, .106]). However, the proposed moderating effect of digital literacy on the AIMI–PCV relationship is not statistically significant (β = −.005, p = .929). Implications and Originality: The findings extend value co-creation theory by demonstrating that AI- driven marketing intelligence contributes to consumer value and purchase decision-making largely independently of consumers’ general digital literacy. The study provides practical implications for marketers and organisations seeking to deploy AI-enabled personalisation in ways that enhance consumer value while supporting informed, responsible, and inclusive decision-making. Although the study has relevance to sustainable consumption, its empirical model focuses on general online purchase decisions rather than sustainability-specific constructs such as green purchase behaviour or eco-label trust. Accordingly, sustainability implications are interpreted as an extension of the findings rather than as a directly tested outcome. Keywords: AI-driven marketing intelligence, digital literacy, perceived consumer value, purchase decisions, sustainable consumption, consumer behaviour ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 10 Assimilation of Synthetic Intelligence and Human-Centric Agricultural Practices for Sustainable Value Creation: Evidence from Banana Farming in Gobichettipalayam Taluk, Tamil Nadu Ms.R.Rajeswari Research Scholar, Department of Commerce P.K.R. Arts College for Women, Gobichettipalayam, Tamil Nadu Email: rajeswarisiva14@gmail.com Dr.T.Kokilapriya, Assistant Professor & Head, Department of Commerce (Professional Accounting) P.K.R. Arts College for Women, Gobichettipalayam, Tamil Nadu Email: kokilapriyat@pkrarts.org ────────────────────────❈──────────────────────── Agriculture is a critical sector of the Indian economy, contributing to economic growth, food security, and rural development. Rapid advancements in technology, climate change, market fluctuations, and resource depletion have intensified the adoption of smart technologies in agriculture, and such advancements have given rise to the concept of ‘Synthetic Intelligence’. The successful adoption of any technology depends on human-centric factors. Even though bananas are grown as a major commercial crop in Gobichettipalayam taluk, the cultivators face significant challenges such as water scarcity, labour shortage, climate variability, pests, and market fluctuations. The primary goal of the present study is to examine the impact of ‘smart agricultural technologies’ on ‘resource optimization’, ‘operational efficiency’, and ‘farm productivity’ in banana cultivation and to evaluate the influence of human-centric agricultural practices like ‘farmer training’, ‘digital literacy’, and ‘accessibility of technology’ on ‘sustainable value creation’ in banana cultivation. The present study is an empirical research based on primary data collected from 583 sample banana farmers from Gobichettipalayam taluk. The study adopts ‘Multi-Stage Stratified Sampling’ for the selection of the study area and ‘Purposive Sampling’ for selection of sample farmers. The data collected have been analysed using statistical tools such as descriptive statistics, reliability analysis, Chi-square test, ANOVA, ‘Z’ test, Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The findings reveal that smart agricultural technology has a high impact on banana cultivators, and the majority of the farmers (72%) felt that the use of such technology will enhance farm productivity. Further, the findings highlight that ‘Accessibility of Technology’ proves to be the most significant determinant of ‘Sustainable Value Creation’. The study suggests measures to enhance banana productivity through adoption of smart agricultural technologies, which leads to sustainable value creation. Keywords: Synthetic Intelligence, Sustainable Value Creation, Banana Farming, Human-Centric Agriculture, SmartAgriculture.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 11 Impact of Transfer Pricing Mechanism in Corporate Tax Avoidance (Evidence from Indian Multinational Firms during 2019-2024) Kaviya M, Department of Commerce, School of Management, Pondicherry University, Puducherry, India Email: mkaviya23803@gmail.com Dr. Aroquiadasse Rayappin, Department of Commerce, School of Management, Pondicherry University, Puducherry, India Email: draroquiadasse@gmail.com Transfer pricing is an important issue in international taxation as it may influence the allocation of profits and corporate tax liabilities among related companies. This study examines the relationship between transfer pricing and corporate tax liability among 18 selected Indian manufacturing firms from the Paint, Fast Moving Consumer Goods (FMCG), and Automobile & Engineering sectors during 2019–2024, using 108 balanced panel observations. Transfer Pricing Ratio (TPR) is used as a proxy for transfer pricing intensity, while Cash Effective Tax Rate (CETR) measures corporate tax liability. Firm Size, Leverage, and COVID-19 are included as additional variables, and panel regression techniques with specification and robustness tests are employed. The results support the random effects model and show that TPR has a negative but statistically insignificant relationship with CETR. This finding remains consistent across robust estimation and sector-wise analysis. Firm Size and Leverage are also insignificant in the overall model, whereas leverage has a significant positive relationship with CETR in the Automobile & Engineering sector. Overall, the findings suggest that transfer pricing does not significantly influence corporate tax liability among the selected firms and are more consistent with compliance and efficiency theory. The findings further suggest that strengthened transfer pricing regulations under Sections 92–92F of the Income Tax Act, 1961, together with post-Base Erosion and Profit Shifting (BEPS) measures such as country-by-country reporting and advance pricing agreements, may have limited the use of transfer pricing for aggressive tax avoidance. Keywords: Transfer Pricing, Corporate Tax Avoidance, Cash Effective Tax Rate (CETR), Base Erosion and Profit Shifting (BEPS) ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 12 Developing an Integrated Financial Compliance and ESG Readiness Assessment Framework for Manufacturing Companies in India Mr. Chethan S M, Research Scholar, Faculty of Management and Commerce, M. S. Ramaiah University of Applied Sciences, Bengaluru, India Email: chethan.s.m.2002@gmail.com Dr. Vanishree K, Senior Assistant Professor, Faculty of Management and Commerce, M. S. Ramaiah University of Applied Sciences, Bengaluru, India Importance: Manufacturing companies are increasingly evaluated not only on their financial performance but also on their environmental, social, and governance (ESG) practices. ESG factors provide important information about sustainability and long-term business practices, while financial information helps stakeholders understand a company's financial position and performance. However, ESG and financial assessments are often conducted separately, making it difficult to obtain an integrated view of a company's overall position. Therefore, this study focuses on developing an integrated framework that combines ESG readiness and financial assessment for selected manufacturing companies in India. Research Gap: Existing studies have largely examined ESG performance, corporate governance, sustainability reporting, and financial performance as separate areas. Although recent research highlights the need for greater integration of financial and non-financial information, limited research has combined BRSR-based ESG assessment with financial ratio analysis within a single comparative framework for Indian manufacturing companies. This study addresses this gap by bringing both dimensions together into an integrated assessment framework. Objective: The study aims to: (i) study the ESG readiness of selected manufacturing companies in India using BRSR disclosures, (ii) analyse the financial compliance of selected manufacturing companies using financial ratios calculated from CMIE financial data, (iii) construct an Integrated Financial Compliance and ESG Readiness Assessment Framework for selected manufacturing companies in India, and (iv) develop an Integrated Assessment Score to compare selected manufacturing companies in India based on the developed framework. Methodology: The study uses secondary data and a quantitative assessment approach. ESG readiness is measured through content analysis of Business Responsibility and Sustainability Reports (BRSRs) using 17 indicators covering environmental, social, and governance dimensions. Each indicator is assigned a binary score based on the availability of supporting evidence in the BRSR. Financial assessment is conducted using six ratios: current ratio, cash ratio, net profit margin, return on assets, debt-to-equity ratio, and asset turnover ratio. Financial data are obtained from the CMIE Prowess database. The ratio values are normalised using min-max normalisation and combined to derive the Financial Compliance Score. The ESG Readiness Score and Financial Compliance Score are then equally weighted to calculate the Integrated Assessment Score. Key Findings: The results show an average ESG Readiness Score of 89.35, compared with an average Financial Compliance Score of 44.13, resulting in an average Integrated Assessment Score of 66.74. ADF Foods Ltd. achieved the highest Integrated Assessment Score of 82.19, followed by Marico Limited at 81.66 and Britannia Industries Limited at 76.05. The findings indicate that strong ESG readiness does not necessarily correspond to equally strong financial indicators, highlighting the importance of evaluating both dimensions together. Implications: The proposed framework provides a structured and repeatable approach for comparing companies across ESG readiness and financial assessment. It can help managers identify areas requiring improvement and provide investors and other stakeholders with an additional basis for comparative assessment. The framework also provides a foundation for further research involving larger samples, multi-year analysis, alternative weighting approaches, and digital decision-support applications. ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 13 Who Decides and Who Responds: Autonomy Aversion and Institutional Doubt in Resistance to Personal Safety Applications Among Urban Indian Women Sivani Renjith, MSc Data Science, CHRIST (Deemed to be University), Bengaluru, India Email: sivani.renjith@msds.christuniversity.in Dr Caxton Emerald S, Assistant Professor, Department of Statistics and Data Science, CHRIST (Deemed to be University), Bengaluru, India Synthetic intelligence is increasingly given the power to act, reducing effort and improving efficiency. In safety applications, this capability is emerging rather than established: automatic threat detection, anomalous motion, and verbal distress recognition would let a system decide on its own that a woman is threatened. Such delegation of decision-making is justified by the ease with which help may be summoned, and it represents a concrete example of the human-oversight issue in responsible AI development. A cross-sectional survey of 314 urban, English-literate Indian women who knew about the existence of these applications and had never installed one tested four proposed barriers to resistance to installation. Three were retained for inclusion in the confirmatory model: sufficient informal safety network, doubt about the institutional response, and the AI alert autonomy aversion construct. The fourth barrier, alert consequences aversion, was discarded based on the failure to meet prespecified measurement criteria in the pilot phase of the study. The confirmatory factor analysis supported the five-factor model, with all the four-factor alternatives being rejected. Doubt about institutional response and autonomy aversion turned out to be the two most important correlates of resistance, and the difference between them in terms of their importance is statistically negligible (-.002, 90% confidence interval [-.101, .095]). Both these factors are more important than sufficient safety network, and no independent association with the perceived vulnerability was found despite its high mean value. This implies a specific approach to responsible product design: one concern is inherent to the product, the other to institutional response beyond the developer's control. ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 14 Acquisition Outcomes and Sustainable Value Creation: Comparative Evidence from Sun Pharmaceutical Industries' Ranbaxy and Concert Transactions Ms.Harshitha J Research Scholar, Faculty of Management and Commerce, M. S. Ramaiah University of Applied Sciences, Bengaluru, India Email: harshithajaydev2@gmail.com Dr. Karanam Kavitha Senior Assistant Professor, Faculty of Management and Commerce, M. S. Ramaiah University of Applied Sciences, Bengaluru, India Introduction: Mergers and acquisitions (M&A) are an important strategic mechanism through which pharmaceutical companies pursue business expansion, market access, portfolio strengthening, and capability development. However, acquisition-led expansion does not necessarily result in improved financial performance or sustained shareholder value. Evaluating acquisition outcomes therefore requires consideration of both post-acquisition financial performance and market-based measures over different time horizons. This study comparatively examines Sun Pharmaceutical Industries Limited's (Sun Pharma) acquisitions of Ranbaxy Laboratories Limited, announced on 6 April 2014, and Concert Pharmaceuticals, Inc., announced on 19 January 2023. Research Gap: Existing M&A research has examined financial performance and shareholder-value effects, but comparatively limited evidence integrates multiple dimensions of financial performance with both immediate market reaction and longer-term shareholder-value outcomes within the same acquiring company. Further, greater attention has been given to major pharmaceutical acquisitions such as Ranbaxy, while comparatively less attention has been given to Concert and its outcomes relative to another major acquisition by Sun Pharma. This study addresses this gap through a common comparative framework. Objectives: The study aims to examine changes in Sun Pharma's financial performance before and after the Ranbaxy and Concert acquisitions and evaluate their implications for shareholder value. It further compares immediate stock market reactions to the acquisition announcements with longer-term movements in share price, market capitalisation, and earnings per share. Methodology: A comparative empirical research approach is adopted using secondary financial and market data. Financial information is obtained primarily from Sun Pharma's annual reports and CMIE, while market data are obtained from NSE. Financial performance is evaluated using 11 ratios covering liquidity, profitability, solvency, and operating efficiency, supported by horizontal analysis, DuPont analysis, and paired-samples t-tests. Three years before and three years after each acquisition are considered, excluding the acquisition year. Shareholder value is assessed through an event study and compound annual growth rate (CAGR) analysis of share price, market capitalisation and earnings per share. The event study considers a 21-trading-day window covering 10 trading days before and 10 trading days after each acquisition announcement. Key Findings: The findings reveal substantially different outcomes across the two acquisition periods. During the Ranbaxy period, Sun Pharma experienced considerable expansion, but profitability and financial strength weakened. Net Profit Margin declined from 38.04% in 2012 to 9.79% in 2018, ROA from 18.44% to 3.92%, and ROE from 24.88% to 6.70%. The Debt-Equity Ratio increased from 0.02 to 0.25, while the Interest Coverage Ratio declined from 120.04 to 8.14. In contrast, the Concert period showed stronger financial outcomes, with Net Profit Margin increasing from 5.19% in 2022 to 13.07% in 2026, ROA from 4.73% to 10.40%, and ROE from 7.09% to 13.84%. Interest Coverage Ratio improved from 36.79 to 46.75, while the Debt-Equity Ratio remained low. The paired-samples test indicated statistically significant pre- and post-acquisition differences for both periods, with p-values of 0.0248 for Ranbaxy and 0.0008 for Concert. The shareholder value results provide an important contrast. Ranbaxy generated a stronger immediate market reaction, with an announcement-day abnormal return of 2.94% and overall, CAR of 5.35%, compared with 0.16% and 1.64%, respectively, for Concert. However, longer-term outcomes were more favourable during the Concert period. Following Ranbaxy, share-price CAGR declined from 0.42% to

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 15 ────────────────────────❈──────────────────────── −22.30%, market-capitalisation CAGR from 41.98% to −22.43%, and EPS CAGR from −23.09% to −30.99%. In contrast, the Concert period recorded positive post-acquisition CAGR of 4.13% for both share price and market capitalisation, while EPS CAGR improved from −6.93% to 9.45%. Implications: The findings suggest that acquisition success should not be assessed solely through transaction scale or immediate market reaction. For managers, the results highlight the importance of monitoring profitability, financial resilience, and sustained value creation following acquisitions. For investors, the contrasting short- and long-term outcomes demonstrate the need to evaluate acquisition performance through multiple financial and market-based indicators. The study also contributes to M&A research by providing a comparative assessment of two major acquisitions undertaken by the same pharmaceutical company. Keywords: Mergers and Acquisitions, Shareholder Value,Event Study Sustainable Value Creation, Financial Performance,

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 16 Agentic AI and Green Fintech in Shaping Sustainable Investment Decisions among Gen Z. Dr. Christopher Devakumar Assistant Professor, Department of Commerce Christ Academy Institute for Advanced Studies, Bangalore Ms. Reena P Adjunct Faculty, Department of Commerce Christ Academy Institute for Advanced Studies, Bangalore Ms. Reshma Adjunct Faculty, Department of Commerce Christ Academy Institute for Advanced Studies, Bangalore Mr. Dinesh S Assistant Professor, St. Francis College, Koramangala, Bengaluru ────────────────────────❈──────────────────────── Young investors' investment decisions and the sustainable finance ecosystems they are involved in are drastically shifting due to the swift development of Agentic Artificial Intelligence (AI) and Green Financial Technology (Green FinTech). The Impact of Agentic AI and Green FinTech on Green Investment Decisions among the Generation Z (Gen Z) Investors in Bangalore is explored, and Customer Trust is explained as a mediating factor. A quantitative research design was used, and the primary data were collected from respondents who were 680 individuals based on structured questionnaires with a 5-point likert scale. All analyzes were conducted using IBM SPSS Statistics for demographic and descriptive analysis, Confirmatory Factor Analysis (CFA), and RStudio for Structural Equation Modeling (SEM), path analysis, and hypothesis testing. The results show that environmental, social, and governmental conditions, such as Agentic AI, Green FinTech, and Customer Trust, Sustainable Investment Decisions, has great influence. The mediating role also validates that between Agentic AI and Green FinTech, there is an additional relationship built on Customer Trust, which reinforces the relationship between the aforementioned factors and sustainable investment behavior. The study emphasizes that Gen Z investors are more inclined toward platforms that align with their ethical investments, are transparent, and are smart. The research builds on the growing body of work on AI-driven sustainable finance by combining technology innovation, customer trust as well as sustainable finance viewpoints under a common framework. The outcomes highlight concrete recommendations for policymakers, financial institutions, and FinTechs to create the necessary framework for a digital financial ecosystem that is both trusted and sustainable and that inspires the responsible investment behavior of younger generations. Keywords: Agentic AI, Green FinTech, Customer Trust, Sustainable Investment Decisions, Generation Z, SustainableFinance.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 17 Virtual Leadership in AI-Enabled Remote Workplaces: Implications for the Integration of Sustainable Development Goals and Value Creation Sonawane VijayLaxman Christ (Deemed to be University), Bangalore Campus, BBA Department Email: Sonawane.vijaykumar@res.christuniversity.in Bipallab Roy Christ (Deemed to be University), Bangalore Campus, BBA Department Email: bipllab.roy@christuniversity.in Saniya Pandey Christ (Deemed to be University), Bangalore Campus, BBA Department Email: Saniya.pandey@bbabah.christuniversity.in ────────────────────────❈──────────────────────── Human AI collaboration is redefining leadership and value creation in AI-enabled workplaces, requiring organizations to adopt leadership approaches that effectively integrate human expertise with artificial intelligence. This study examines the influence of virtual leadership on Human–AI collaboration, employee engagement, organizational performance, and sustainable value creation in digitally enabled workplaces. Grounded in the United Nations Sustainable Development Goals (SDGs), the study investigates how virtual leadership supports innovation, operational efficiency, ethical AI governance, and organizational resilience while facilitating the integration of SDG-aligned organizational goals. A descriptive and analytical research design was employed using survey data collected from 409 respondents, and the proposed relationships were examined through descriptive statistics, correlation, and multiple regression analysis. The findings reveal that effective virtual leadership significantly enhances Human–AI collaboration, employee engagement, organizational performance, and sustainable value creation. The study concludes that integrating responsible AI governance with human- centric leadership enables organizations to achieve SDG-aligned objectives, strengthen stakeholder value, and enhance long-term economic competitiveness in AI-enabled workplaces. Keywords: Human–AI Collaboration, Virtual Leadership, Sustainable Value Creation, Artificial Intelligence, Sustainable Development Goals,DigitalWorkplaces.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 18 Synthetic intelligence in green loan financing for sustainable biomedical waste management: a human-centric approach in healthcare commerce G Logitha, Master of Commerce, Bharathiar University, Coimbatore Email: logithakrishnan@gmail.com V Dharshini, Master of Commerce, Bharathiar University, Coimbatore, Email: vdharshini0567@gmail.com CSrividhya, Assistant Professor, School of Commerce, Jain Deemed -to-be University, Bangalore, Email: srividhya.c@jainuniversity.ac.in ────────────────────────❈──────────────────────── In emerging economies like India, the rapid expansion of healthcare infrastructure has outpaced sustainable disposal mechanisms, resulting in severe environmental degradation and systemic tracking failures. While Sustainability-Linked Loans (SLLs) present a viable mechanism to finance critical green upgrades, traditional banking frameworks remain restricted by severe credit underwriting biases against decentralized, small scale rural clinics, alongside a vulnerability to paper-based greenwashing. This study addresses the traditional "compliance paradox" by engineering a novel, human-centric "AI Data Utility" framework designed to bridge the chasm between ground-level clinical operations and macro green credit underwriting. Adopting a design science and simulation-based mixed methodology built over a 12-month baseline architecture, we model the integration of edge-computed computer vision systems at hospital waste bays with secure banking APIs. The simulated architecture tracks the live elimination of cross-contamination errors through real-time interactive prompts. Quantitative telemetry results demonstrate that automated behavioral training optimizes staff compliance, minimizing high- tariff contaminated biohazard waste by up to 37.60%. Through nested conditional logical arrays embedded into the lending engine, this operational optimization triggers an automated 50%interest rate step down for compliant facilities. Crucially, this unalterable data stream unlocks collateral-free, concessional credit for underserved rural clinics by seamlessly aligning with SIDBI’s MSE-GIFT and MSE-SPICE sub-schemes. Ultimately, this framework establishes a transparent, tamper-proof paradigm that transforms hazardous waste tracking into a credit-yielding asset class while advancing inclusive, sustainable development. Keywords: Synthetic Intelligence, Green Loans, CapEx, Sustainability-linked Loans, Biomedical Waste Management, Finance.

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 19 Digital Transformation and Pedagogical Frameworks in Higher Education: Integrating AI, HyFlex, and Techno-Pedagogy Ms. Sandhyaa Ramesh, Student, Department of Commerce, Christ University, Bangalore Dr. Vijayalakshmi Sundar, Assistant Professor, Department of Commerce, Christ University, Bangalore Dr. Renuka K K, Assistant Professor, Department of Commerce, Christ University, Bangalore Traditional pedagogical approaches to instruction are being transformed into technology-mediated practices as universities navigate the post-digital landscape. This study explains how emerging innovations such as artificial intelligence and Hybrid-Flexible (HyFlex) can be integrated into teaching while also reviewing foundational frameworks for understanding pedagogy within technology- mediated contexts, including Technological Pedagogical Content Knowledge (TPACK), Substitution, Augmentation, Modification, and Redefinition (SAMR), and Community of Inquiry (CoI). Furthermore, the author critically examines the pedagogical and policy issues that must be resolved to realize the potential of these innovations such as algorithmic discrimination, techno-social inequity, and faculty resistance. Finally, the study provides pragmatic guidance for instructional designers and university leaders in order to promote educational access, adaptability, and excellence in diverse global settings through the strategic adoption of innovative digital technologies. ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 20 Human-Centric Synthetic Intelligence (SI) for Smart E-Commerce Logistics Optimization: Last-Mile Delivery for Sustainable Value Creation SahajaSai J, Christ University, Bangalore Email: sahaja.saijampana@mba.christuniversity.in Mansi, Swathy Ranjith, Christ University, Bangalore Email: mansi.mansi@mba.christuniversity.in Anil B Gowda Christ University, Bangalore Email: swathy.ranjith@mba.christuniversity.in With the rise of e-commerce, last-mile delivery has become one of the most cost-intensive and operationally challenging segments of the logistics chain, with rising customer expectations, urban traffic congestion, rider turnover, and ecological concerns pushing logistics providers toward algorithmic optimization of routing, scheduling, and fleet management. While Artificial Intelligence (AI) is generally understood as systems that imitate human decision-making by learning from past data and replicating known patterns, this study frames the discussion around Synthetic Intelligence (SI), a related but distinct concept that denotes engineered intelligence capable of generating context-specific reasoning and adaptive decision-making, rather than merely mimicking historical human behaviour, where AI is often described as a mimic of human thought, SI is positioned as a genuinely generative and autonomous form of intelligence. Viewed through this SI lens, purely automation-first strategies still tend to overlook the human actors embedded in the delivery ecosystem, namely delivery personnel, dispatchers, and customers, resulting in operational rigidity, worker fatigue, and diminished customer trust, underscoring the need for a human-centric SI paradigm that complements and enhances human decision-making rather than substituting it, while balancing computational efficiency with human wellbeing and sustainability. Accordingly, this study aims to (i) envision a framework for SI-enabled human-in-the-loop decision-making integrated with intelligent routing and dispatch systems, (ii) analyze how human-SI collaboration can enhance operational efficiency, rider wellbeing, and customer experience, and (iii) evaluate the framework's role in sustainable value creation within e-commerce logistics. The study adopts a conceptual and framework-based approach, bringing together literature from SI- driven logistics, human-computer interaction, and sustainable supply chain management, supplemented by illustrative examples from prominent e-commerce and quick-commerce companies and secondary data drawn from industry reports and peer-reviewed research. The proposed structure comprises four interacting layers: (a) SI-enabled route and dispatch optimization, (b) human-in-the-loop exception handling, (c) rider-centric workload and wellbeing analytics, and (d) sustainability metrics such as emissions and vehicle-fill efficiency, together enabling an evaluation of the interactions between technology, humans, and the environment. The illustrative case examples are intentionally chosen from a variety of organizations across different last-mile delivery contexts, such as quick-commerce companies with tighter delivery windows and traditional e-commerce companies with wider geographical networks, allowing the framework to be explored under different levels of operational intensity and rider-workload, while boundary conditions such as diverse regulatory frameworks around gig-worker classification, varying digital-infrastructure maturity across regions, and differing levels of SI-adoption maturity among logistics providers are explicitly acknowledged, positioning the framework not as a one-size-fits-all approach but as a flexible lens adaptable to a given organisational and regulatory context, and setting the stage for future empirical testing through pilot studies, rider surveys, and dispatch-level data analysis. Theoretically, the study contributes to the human-SI collaboration literature by bringing sustainable logistics into the field, managerially, it offers a set of design principles to help deploy SI that extends the capabilities of human decision-makers, making them more efficient and sustainable, and from a policy standpoint, it informs regulators and urban planners on incentivizing human-centered SI uptake for a greener, more equitable delivery ecosystem. It is expected that embedding human input into SI-powered dispatch will demonstrate reduced delivery exceptions and

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 21 ────────────────────────❈──────────────────────── rider stress while maintaining delivery speed and cost efficiency, industry perspectives further indicate that human-SI partnerships can help lower emissions and improve rider retention through more efficient load consolidation, EV routing, and fairer workload allocation, with customer-facing advantages including a more transparent and trustworthy experience delivered through explainable SI that keeps a human component visible in the decision-making process. Keywords: Human-centric SI, Last-mile delivery, E-commerce logistics, Sustainable supply chain, Smart logistics optimization

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 22 Strategic Determinants of SMART Green Goal Formulation in Sustainable Banking: Evidence from the State Bank of India Dr. Greeshmadas M. H, Assistant Professor and Head, Department of Commerce, Institute of Tribal Studies and Research (ITSR), University of Calicut, Chethalayam (PO), 673592 (Pin), Wayanad (Dist.) Kerala (St.), India, Email: greeshmadasmh@gmail.com ────────────────────────❈──────────────────────── Introduction: The growing emphasis on Environmental, Social, and Governance (ESG) principles has changed the strategic concerns of banking institutions. The banking sector plays a pivotal role in advancing sustainable development by integrating environmental, social, and governance (ESG) principles into its strategic and operational practices. As India's largest public sector bank, the State Bank of India (SBI) has undertaken several sustainability initiatives, including green financing, digital banking, renewable energy adoption, responsible lending, and ESG reporting. While previous studies have broadly scrutinized green banking practices, ESG performance, and sustainability reporting, limited attention has been given to understanding the strategic organizational factors that affect the formulation and implementation of sustainability goals. Addressing this gap, the present study examines the impact of the Strengths, Weaknesses, Opportunities, and Challenges (SWOC) analysis on the formulation of SMART (Specific, Measurable, Attainable, Relevant, and Time-bound) Green Goals in the framework of sustainable banking. Objectives: To validate the multidimensional constructs of SWOC Analysis and SMART Green Goals for assessing strategic sustainability in the banking sector. To investigate the structural influence of SWOC Analysis on the formulation and implementation of SMART Green Goals in the State Bank of India. Methodology: The study proposes a conceptual and analytical framework in which the four dimensions of SWOC serve as strategic antecedents to the formulation of SMART Green Goals. It is found that organizational strengths and external opportunities positively facilitate the formulation of measurable and achievable sustainability objectives, whereas internal weaknesses and external challenges constrain their implementation. The research is designed as a case study of the State Bank of India by taking Karala as the geographical location, drawing primary data collected from banking professionals of the local head office, administrative offices, regional offices, and main branches through a structured questionnaire to assess perceptions of SWOC dimensions and SMART Green Goal formulation. The proposed framework is analytically validated using Structural Equation Modeling (SEM) to scrutinize the direct influence of each SWOC dimension on SMART Green Goal formulation. Practical Implication: The study advances sustainable banking literature by integrating strategic management and sustainability planning of goal setting within an integrated analytical framework. It introduces SMART Green Goal formulation as a strategic outcome of organizational capability rather than merely an operational sustainability practice, offering a novel perspective for examining sustainability frameworks in financial institutions. The findings are expected to provide practical insights for banking executives, policymakers, and regulators in designing evidence-based sustainability strategies that strengthen the specific, measurable, attainable, relevant, and timebound goals of sustainable banking practices. Furthermore, the proposed framework also offers a scalable model or a strategic decision-making tool for commercial banks seeking to align strategic capabilities with long-term environmental and sustainability objectives. Keywords: Sustainable Banking, State Bank of Sustainability Strategy. India, SWOC Analysis, SMART Green Goals,

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 23 Examining the Impact of AI Dependence on Strategic Decision Quality in Human–AI Collaborative Environments R. Sriparimalarengan, Assistant Professor, Department of Management, Sasurie College of Arts & Science, Tirupur ────────────────────────❈──────────────────────── This study examines the influence of AI dependence, AI trust, AI literacy, decision confidence, critical thinking, and managerial experience (human judgment) on strategic decision quality within human–AI collaborative environments. Data were collected from 180 respondents and analyzed using PSPP for demographic profiling and Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. The measurement model demonstrated satisfactory reliability and convergent validity, with all constructs meeting recommended thresholds for Cronbach's Alpha, composite reliability, and average variance extracted. The structural model explained 68.0% of the variance in critical thinking and 51.6% of the variance in strategic decision quality, indicating substantial and moderate explanatory power, respectively. Results reveal that AI dependence, AI trust, and decision confidence significantly and positively influence critical thinking, whereas AI literacy does not. However, critical thinking and managerial experience do not significantly predict strategic decision quality, and the moderating effect of managerial experience on the critical thinking–decision quality relationship was not supported. These findings suggest that while AI meaningfully shapes analytical cognition, strategic decision quality is contingent on broader organizational and contextual factors beyond individual cognitive processes. The study extends Dual Process Theory and offers practical implications for organizations seeking to balance AI-driven support with managerial judgment in strategic decision-making. Keywords: Artificial Intelligence (AI), AI Dependence, Strategic Decision Quality, Critical Thinking, Human–AI Collaboration

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 24 Academic Self-Efficacy in AI-Supported Higher Education: Evidence from Generation Z Students Dr.Berkmans J, Assistant Professor, Department of Commerce, St. Joseph’sCollege, Tiruchirappalli, ORCID https://orcid.org/0009-0004-0730-109X Email: berkmansjloyola@gmail.com Pragadheshwara P, Student, Department of Commerce, St.Joseph’s College, Trichirappalli Nithyasree K S, Student, Department of Commerce, Bishop Heber College, Tiruchirappalli The rapid advancement of Artificial Intelligence (AI) has transformed higher education by reshaping teaching, learning, and assessment practices. Despite the increasing adoption of AI-powered educational tools, limited empirical evidence exists regarding how Generation Z students' trust in AI influences learning outcomes within the framework of Bloom's Taxonomy. The study examines whether digital literacy, perceived ethicality of AI, and trust in AI-based educational systems predict academic self-efficacy among Generation Z undergraduate students. Data were collected from 184 students using a structured questionnaire and analyzed using multiple linear regression. The model was statistically significant and explained 75.0% of the variance in academic self-efficacy. Digital literacy and perceived ethicality were significant positive predictors, whereas trust in AI was not statistically significant after controlling for the other variables. The findings suggest that students' confidence in AI- supported learning depends more strongly on their digital competence and understanding of responsible AI use than on trust alone. Bloom's Revised Taxonomy is used as a pedagogical lens to discuss the implications for higher-order learning, although cognitive-level outcomes were not directly measured. Keywords: Artificial Intelligence in Education, Generation Z, Trust, Digital Literacy, Bloom's Taxonomy, HigherEducation,LearningOutcomes. ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 25 ESG Integrated Artificial Intelligence Governance as a Catalyst for Sustainable Finance and Green Banking Transformation in India Ms. Shalini Y, Assistant Professor, Christ Academy Institute for Advanced Studies, Bangalore ORCID 0009-0005-6842-9043 Email: shaliniy@caias.in Ms. Arpitha R, Assistant Professor, Christ Academy Institute for Advanced Studies, Bangalore ORCID 0009-0002-8600-2674 Email: arpitha.r@caias.in Mr. Vignesh Kamath K V, Assistant Professor, Christ Academy Institute for Advanced Studies, Bangalore Email: kv.vignesh@caias.in The incorporation of artificial intelligence (AI) into India’s financial services system is advancing rapidly and requires effective ESG governance frameworks to ensure transparency, accountability, and sustainability. To understand how ESG-AI governance practices mediate the relationships between the adoption of AI-enabled fintechs, institutional governance factors, and downstream outcomes of sustainable finance and stakeholder confidence, this study utilized theories of Stakeholders, Institutions, and Agency and included data from 455 banking customers and representatives of various financial institutions regulated by SEBI in a quantitative cross-sectional design. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) and multiple regression analysis, the authors analyzed data across six standardized latent constructs: AI Integration, Ethical Transparency, Greenwashing Risk Mitigation, Organizational Governance, Regulatory Compliance, and Stakeholder Trust. The results indicate that AI Integration and Fintech Adoption have a dominant and statistically significant strong impact on ESG-AI governance practices, however, the constructs of governance and compliance had ineffective direct impacts on stakeholder outcomes. Finally, the model only accounted for 2.5% of the variance in stakeholder trust, indicating unmodeled antecedents exist. Therefore, there is an urgent need for standardized, AI-aligned, ESG governance frameworks to be developed to support the establishment of sustainable finance in India. Keywords: ESG Governance, Artificial Intelligence, Fintech Adoption, Sustainable Finance, Green Banking, Greenwashing ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 26 Digital Transformation, Innovation Capability, and Entrepreneurial Performance: Evidence from Startups and SMEs MuthammaB U Research Scholar, CMR University Purpose: This study examines the relationship between innovation capability and entrepreneurial performance among startups and small and medium enterprises (SMEs), with digital transformation as a moderating variable. The research is expected to learn about the power of digital transformation to enhance the effects of innovation capability on entrepreneurial performance in the competitive business world. Methodology: The research design is a mixed-method research design that employs an explanatory sequential approach. The quantitative stage will involve the collection of data (n=170) on entrepreneurs, SME managers, and start-up founders via a structured questionnaire. Structural Equation Modeling (SEM) in IBM SPSS Amos and moderation analysis in the PROCESS Macro in SPSS are used to analyse the data. The qualitative stage will entail semi-structured interviews with 15 entrepreneurs to obtain a better understanding of the practices of innovation and digital transformation. The data of the interview are processed with the help of thematic analysis with the use of NVivo. Findings: It is anticipated that the findings will indicate that innovation capability can greatly improve entrepreneurial performance. It is expected that the digital transformation will moderate this relationship positively through enhancing technological flexibility, efficiency in operations, and responsiveness to the market. The qualitative results also provide the reasons why entrepreneurs combine innovative and digital practices to enable business growth and sustainability. Implications: The work adds to the body of entrepreneurship and innovation literature by offering a combined perspective of innovation capability and entrepreneurial performance based on a mixed- methods approach. The results have practical implications to entrepreneurs, startup ecosystems, and policymakers to establish sustainable entrepreneurial success based on innovation-driven and digitally enabled business strategies. Keywords: Innovation Capability, Entrepreneurial Performance, Digital Transformation, Digital Entrepreneurship ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 27 A Comparative Analysis of AI-Based Invoice Processing and Traditional Invoice Verification in Detecting Expense Reporting Errors Gabby Shaju Assistant Professor Gokilavani S Kristu Jayanti (Deemed to be University), Bengaluru Email: gabbyshaju@gmail.com In response to the constantly changing business environment, new technology is being integrated into the day-to-day operations of organizations, seeking systematic approaches to optimize their operations, particularly invoice processing. Traditionally, invoice management is heavily reliant on manual labor, where each invoice is checked against its supporting documents before being approved for payment, a practice following decades and leads to higher costs, delays, inefficiencies, and wastage of human resources. To keep up with technological transformation, there is a need to evaluate traditional methods with a practical approach. AI has emerged as a tool capable of automating invoice processing. Incorporation of AI facilitates secure invoice storage, reducing redundancy, minimizing the risk of losing invoices, and a significant reduction in cost and time. With the advancements in Al invoice processing, organizations are actively adopting systems capable of replacing repetitive and time-consuming manual labor. AI-based invoice processing systems use technologies like optical character recognition, machine learning, pattern recognition, NLP (natural language processing), and generative AI to automate data extraction, reducing cost and processing time while improving efficiency, accuracy, scalability, and fraud prevention. However, the stakeholders are concerned about data leakage, third-party control, job elimination, etc. The main objective of this study is to conduct a comparative analysis of AI-based invoice processing and traditional invoice verification in recognizing expense reporting errors, evaluating accuracy, efficiency, and the extent to which AI can function without human intervention. This study also discusses how humans can work with Al systems as a support rather than eliminating human judgment. This study uses an experimental comparative analysis and survey-based research involving questionnaires distributed among accountants, business owners, vendors, and finance students. The findings show that AI-based invoice processing is more efficient than manual methods, while highlighting the continued importance of human judgment in complex financial decisions. Keywords: Artificial Intelligence (AI), Invoice processing, Invoice Verification, Expense Reporting ────────────────────────❈──────────────────────── Errors,Automation, Human–AICollaboration

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 28 Embracing the Remote Revolution: Navigating Challenges and Seizing Opportunities in Organizational Management Meet Piplodiya Student, Kristu Jayanti University, Bengaluru Email: 24cbaa24@kristujayanti.com Kapil Singh Chib Student, Kristu Jayanti University, Bengaluru Email: 24ibka27@kristujayanti.com Swapnanil Kundu Student, Kristu Jayanti University, Bengaluru Email: 25ibka45@kristujayanti.com Dr. Aakash Kumar Assistant Professor, Department of Professional Accounting and Finance, Kristu Jayanti University, Bengaluru, Email: aakash@kristujayanti.com With the growing prevalence of remote work, organizations are encountering both significant challenges and promising opportunities in adapting to this evolving model of management. This research explores the \complex dynamics of remote work implementation, with a particular focus on the technological, cultural, and structural hurdles organizations must address. It further investigates the effects of remote work on organizational productivity, employee well-being, and talent acquisition strategies. Adopting a mixed-methods research design, the study integrates primary data gathered through a carefully structured questionnaire and supports the findings with relevant secondary data. Advanced statistical tools, including the Chi-Square Test, Regression Analysis, and ANOVA, are employed to uncover meaningful patterns and relationships within the dataset. The insights derived from this study aim to enhance the understanding of remote work’s broader implications for Human Resource Management (HRM), offering evidence-based strategies for organizations to leverage the benefits of remote work while mitigating its associated challenges. Keywords: Remote Work, Organization, Productivity, Talent Acquisition, HRM ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 29 Mapping corporate Governance, CSR, ESG and Financial Performance Research: Pathways to Sustainable value creation Dr. Varun Kesavan, Assistant Professor, Xavier Institute of Management and Entrepreneurship (XIME), Bangalore, Electronics City, Phase II, Hosur Road, Bangalore 560100, Karnataka, India. Email:varunkesavan@yahoo.com The present research identifies the intersections between “corporate governance (CG), corporate social responsibility (CSR), environmental, social, and governance (ESG), and corporate financial performance (CFP).” Using the PRISMA 2020 method, 265 English-language scientific papers published in Scopus-indexed journals between 2000 and 2026 are analysed using bibliometric methods. Based on Bibliometrix/Biblioshiny (R) and VOSviewer, the analysis encompasses aspects such as publication dynamics, top journals and authors, contributing countries and institutions, collaboration, keyword distribution and evolution, citations, and other bibliometric approaches. As a result, the growth in the number of publications is evident, especially from 2016 onward, indicating rising scientific interest in CG and sustainability. The Journal of Business Ethics is recognised as the leading publication. Among the contributing countries are the USA, China, and India. The science map suggests that the paradigm shift is moving towards a more holistic approach to sustainability, with a particular focus on the ESG perspective, board diversity, innovation, ownership, and company value. The collaboration network is expanding, including researchers from both developed and developing nations. This bibliometric analysis helps to overcome previous fragmentation in the research and provides a clearer overview of the field's progress and evolution. Keywords: Bibliometric analysis, Corporate financial performance, corporate governance, Corporate social responsibility, Environmental, Social and Governance (ESG), Science mapping, Sustainability. ────────────────────────❈────────────────────────

────────────────────────────────────────── International Conference on Sustainable Value Creation–Book of Abstracts 2026 ────────────────────────────────────────── 30 Madhukara Nyāya as a Framework for Progressive Taxation and Tax Compliance DrJyothimarayi Department of Sanskrit, Mount Carmel College (Autonomous), Bangalore, Karnataka, India Thiruvengalam Gayathri Department of Sanskrit, Mount Carmel College (Autonomous), Bangalore, Karnataka, India Email: janugayathri8468@gmail.com Stuti Banerjee Department of Sanskrit, Mount Carmel College (Autonomous), Bangalore, Karnataka, India Email: Stuti.banerji@gmail.com The ŚāntiParvaoftheMahābhāratapresentsastrikingimageofgoodgovernancethroughthemetaphor of thebeethatgathersnectarfromaflowerwithoutdestroyingitscapacitytobloomagain.Related formulations in the Mahābhārata and Manusmṛti invoke the Madhukara (bee), Mālākāra (garland- maker),andGo-vatsa(cowandcalf)asmodelsfortheruler’sengagementwiththeresources of the kingdom.Theseimagesaremorethanprescriptionsformoderatetaxation.Theyrevealadistinctive ethicalperceptioninancientBharatiyathoughtresourcesmaybedrawnfromsocietyonlyinways that preserveitsproductivevitality,protectitscontinuity,andcontributetothewelfareofall.Theunderlying concernisthereforenotmerelyrevenueextraction,butsustainableandinclusiveflourishingofboth the individual and the society. This paperexamineswhethertheseindigenousfiscalmetaphorscanserveasananalyticalframework for reflectinguponcontemporarytaxationinIndia,ratherthanremainingdecorativereferences in accountsofancientIndianeconomicthought.Adoptingaqualitative,doctrinalmethodology,the study undertakesaclosereadingofrelevantpassagesfromtheŚāntiParvaandManusmṛti,supported by establishedSanskrit–Englishtranslationsandcommentarialliterature,andplacestheirnormative insightsindialoguewithcontemporarypublic-financeandtax-complianceliterature.The study identifiesfourinterrelatedprinciplesembeddedinthesemetaphors:proportionalityinextraction, non- injurytotheproductivebase,sustainabilityacrosstime,andthewelfareofthelargersocialorder. The bee suggestsnon-destructiveappropriation,thegarland-makerrepresentscarefulandsustained use of resourceswithoutdestroyingtheirsource,andthecow-and-calfimageryintroducesanadditional dimensionofintergenerationalandrelationalresponsibility.Together,thesemetaphorsshiftthe focus of taxationfromthenarrowquestionofhowmuchcanbeextractedtothemorefundamentalquestion of how resourcescanbemobilisedwithoutimpairingthecapacityofindividualsandsocietytoflourish. These principlesaresubsequentlyexaminedagainstselectedfeaturesofcontemporaryIndian tax policy, includingprogressiveincometaxation,presumptivetaxationforsmalltaxpayers,and the erstwhileAngelTax.Theanalysissuggeststhattheindigenousframeworkoffersacomplementary normativelensthroughwhichquestionsoftaxfairness,productivecapacity,taxpayertrust,compliance, and long-termeconomicsustainabilitymaybeexamined.Thepaperarguesthatthesignificance of MadhukaraNyāyaliesultimatelynotinprescribingaparticulartaxrateorfiscalmechanism, but in articulatingadeepercivilisationalprincipleofresponsibleresourcemobilisationforcollectivewelfare. Re-engagingwithsuchindigenousperceptionscanthereforeenrichcontemporarydiscourse on taxation, governance, and inclusive and sustainable development in India. Keywords: Madhukara Nyāya, Śānti Parva, Manusmriti, progressive taxation, ability-to-pay principle, tax morale, voluntary compliance,presumptivetaxation ────────────────────────❈────────────────────────