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Effective access to azolium salts with varying stereoelectronic properties has always fascinated the organometallic chemists. Herein, we described a Ru(II)‐catalyzed one‐step access to diverse meta‐alkylated N‐aryl (benz)imidazolium salts (>40 examples) via σ‐bond activation strategy starting from the readily available azolium salts using alkyl bromide. Notably, the present method is compatible with a wide range of azolium salts and secondary/tertiary alkyl bromides, including the biologically relevant motifs. Various control experiments along with the DFT calculation established the reaction pathway of orthometalated Ru(II)‐NHC complex (6) formation followed by the generation of a Ru(III)‐intermediate, which controls the observed meta‐selectivity, via single electron transfer. Crucially, detailed insight of the reaction mechanism helped to comprehend why some substrates are challenging for this methodology. [ABSTRACT FROM AUTHOR]

An unprecedented base‐catalyzed hydroarylation of isocyanates with azolium salts was developed, which follows a simple reaction pathway and provided facile access to diverse C2‐amidated azolium salts under mild conditions. Importantly, this methodology can also be applied for the successive C2‐amidation of a bisimidazolium salt with two different isocyanates to provide the corresponding unsymmetrically substituted bisamide derivatives. Notably, the obtained amidated salts can also serve as a prominent carbene surrogate for the synthesis of metal‐NHC complexes. [ABSTRACT FROM AUTHOR]

There are multiple impacts of climate change on companies, and it has been recognized as a major risk towards their sustainable development. Hence, investors and other stakeholders are increasingly interested to know how the companies are complying with various international and national guidelines for addressing and communicating these risks. The main objective of this paper is to check the quality and transparency of climaterisk reporting practices of the top-listed Indian companies. To meet this objective, we have examined the level of compliance of climate-risk reporting of the NIFTY-50 companies with the recommendations provided by Taskforce on Climate-Related Financial Disclosures (TCFD), 2017. We have constructed a Climate Compliance Index (CCI) with the help of “Guidance for All Sectors” of TCFD’s final report, 2017 to examine the compliance of climate-risk disclosure by the sample companies. With the help of the CCI scores, we have found that the sample companies under the carbon-intensive industries have more compliance, whereas the sample companies under the Financial Service industry and Pharma industry have comparatively lesser compliance with the TCFD recommendations in climate-risk reporting. Despite some limitations, this is the first paper that has examined the compliance of climate-risk reporting practices following TCFD recommendations among Indian listed companies. [ABSTRACT FROM AUTHOR]

Climate change imposes greater physical, transitional, as well as regulatory risks, on the firm's financial and operational activities. However, while evaluating the performance of the firms, the traditional financial performance indicators do not incorporate climate risk. Without integrating climate risk in the traditional performance indicators, the firms may be misleading the investors and other stakeholders by claiming higher achievement and better performance. Hence, this paper has tried to examine the firm's performance after integrating climate risk with the traditional financial indicators. Our results provide evidence that climate risk significantly affects the financial performance of firms. More specifically, energy companies from developing countries are more exposed to climate risk, than those located in developed countries. The study also revealed that companies from the developed countries have generated a higher amount of revenue and profit, but they (except Australia) are not able to transfer the company's methods of working to lower emissions production. [ABSTRACT FROM AUTHOR]

The present study is undertaken to examine to what extent sustainability guidelines, national and international, are followed by the Indian SMEs. The main objective of this study is to examine the sustainability disclosure practices of Indian SMEs. For this purpose, 25 SMEs are considered which are listed in BSE SME and their annual reports for the year 2018-19 are examined. The present study indicates that sustainability issues are of the highest priority but still in their nascent stage particularly among the Indian SMEs. Based on content analysis, the study result shows that the overall disclosure level of sustainability issues is moderate. This pilot study provides an idea about the sustainability reporting practices of Indian Small and Medium-sized Enterprises. Despite some limitations, this is the first study that examines the extent of sustainability reporting practices voluntarily following national and international guidelines. [ABSTRACT FROM AUTHOR]

An unprecedented non-AAIPEX protocol has been developed to access diverse monosubstituted cationic polycyclic heteroaromatic compounds (cPHACs) from the readily available azolium salts and phenacyl bromides via Ru(II)-catalyzed tandem annulation cum aromatization. This atom-economic protocol executes a range of intermediate steps e. g. double C-H activation, nucleophilic addition, annulation, and dehydration cum aromatization in one-pot manner under the generation of H 2 O as the sole byproduct. Moreover, the systematic tunability of photo-physical and electrochemical properties of these new class of cPHACs can be authenticated from the DFT calculated frontier molecular orbital energies that might be beneficial for their potential applications in optoelectronics and DNA intercalation., (© 2024 Wiley‐VCH GmbH.)