Volume 72, No. 3, September 2023

01

The Chartered Accountant

02

ICAI Pillar of Economic Growth

03

Editorial

04

Contents

05

From the President

06

Photographs

07

Know your Ethics

08

Opinion

09

ESG-An Institutional Investor's Perspective

10

Transfer Pricing Analysis under ESG Initiatives-An Unchartered Terrain

11

Sustainability and Reporting

12

Sustainability reporting ecosystem around the globe

13

GST on Carbon Credits

14

Enhancing Business Valuation through ESG Integration

15

Green Finance- Accelerating the transition to low carbon

16

Social Stock Exchange in India

17

Cyber Insurance- A move to strengthen Corporate Governance in the Digital World

18

Crystal Ball Gazing-How AI Tools Like ChatGPT Are Reshaping Finance

19

A Complete analysis of Section 194R – TDS on benefits or perquisites

20

Impact analysis of Apex Court verdict on section 2(15)

21

Ownership and Credit Risk- A study on the Indian Banking Industry

22

Time to adopt Cross Border Insolvency Laws

23

Making Financial Literacy a Life Skill for Women

24

Intellectual Capital Disclosure- The Role of Accounting Professionals

25

Account Browser

26

Legal Update

27

Ind AS Alert

28

ICAI News

29

ICAI Awards

30

ICAI Media

31

IBC- GloPAC

32

Back Cover - GloPAC