Associate Professor, Department of Commerce, Convenor, PG Dept of Commerce.
The BESC Journal of Commerce and Management is a peer-reviewed, open access, bi-annual online and printed journal. The journal emphasises on theoretical and analytical work relevant to the current global scenario. An attempt is made to publish genuine and contemporary articles in the field of Commerce and Management. With great delight the Volume 4 of this journal is presented to the readers.
The volume is a combination of articles of multi-faceted research ideas and effort has been taken to include thought provoking and dynamic articles suited to the aims and objectives of this journal.
Two articles on Corporate Social Responsibility have been published in this volume. The first one being “Corporate Social Responsibility versus Financial Performance: an Indian Banking Perspective” by Prof. Mahua Bhattacharya and Prof. Leenapriya De, where an attempt is made to provide a fresh perspective of bi lateral relationship between Corporate Social Responsibility (CSR) and corporate financial performance (CFP) in Indian banking sector. The use of unbalanced panel data regression analysis to study the relationship between corporate social responsibility of commercial banks in India and their financial performance reveal that CSR has a positive impact on market related performance measure and market related performance measures also have a positive impact on CSR, although the results are not that significant. The second article by Prof. Priyanka Saha “An Examination of the Relationship between Corporate Social Responsibility and Profitability with reference to State Bank of India” evaluates the relationship between CSR and profitability of State Bank of India (SBI) which is the initiator of CSR activities in the banking sector of India,using annual reports of SBI for the year 2008 to 2016. The study shows that there is significant positive relationship between corporate social responsibility and profitability in case of SBI.
Prof. Sarajit Sardar’s article “Relationship Marketing Strategies of Some Selected Banks in Kolkata—Introspection” helps to understand RMS by a study conducted on the cash/credit account holders of three Kolkata based banks viz. United Bank of India, Allahabad Bank and United Commercial Bank. This article investigated the influence of selected independent variables (Reciprocity, Empathy) on the dependent variable (relationship marketing strategy) of the selected banking branches in Kolkata Metropolitan area through a questionnaire completed by 312 bank customers selected among 5508 customers via convenience sampling.
The article by Prof. Subha Ranjan Dutta, Prof. Tutun Mukherjee & Dr. Som Sankar Sen “Impact of Financial Leverage on the Value of Firm: Evidence from Some NSE Listed Companies” concludes from their study that with the increase in debt in the capital structure, the firm’s value has a propensity to deteriorate.
In the article “The Safety-Net Role of Forest in Forest-Based Livelihoods in West Bengal” Prof. Promita Mukherjee explored the principal query on the commons: Does forest matter as a safety net in rural livelihoods? The article focused on the safety-net dimensions of rural livelihoods and chose community-managed forest areas as a case study because the author believes that it is the comanagement of natural resources under which households are granted access to forest resources and such access impacts their livelihoods unlike the protected area management model.