Introduction

Professor Brajaballav Pal is a seasoned academic and administrator in Commerce, currently serving as a Professor and Head of the Department of Commerce at Vidyasagar University in Midnapur, India. He holds a Ph.D. from Vidyasagar University (2002), with a thesis focused on Environmental Reporting Practices by Indian Companies.His extensive career profile shows a progression through various academic ranks, including Assistant Professor at Panskura Banamali College and a subsequent move to Vidyasagar University in 2012, where he achieved the rank of Professor in 2021. His primary areas of specialization and research interest span Finance (Debt Finance, Corporate Compensation), Corporate Governance, Corporate Social Responsibility (CSR), Environmental Reporting, and Social Issues. He has a strong publication record, including several peer-reviewed international and national journal papers, and has successfully guided multiple Ph.D. scholars in related research areas. He is an active member of the Indian Accounting Association and the Indian Commerce Association.