Boletim do Arquivo da Universidade de Coimbra

Sustainability reporting of KVIC-supported khadi societies: a systematic review and meta-analysis.

RAJESHWARI MC

Increased regard for environmental, social and governance (ESG) responsibility and the importance of sustainability reporting are critical to ensuring long-term value, particularly for cooperatives and traditional organisations. Khadi and Village Industries Commission (KVIC)-supported khadi societies significantly contribute towards rural employment and inclusive development in India. Despite their socio-economic contributions, little empirical evidence exists on their sustainability reporting practices and their contribution to their financial performance, creditworthiness and institutional quality. Thus, this study fills the gap by conducting a Systematic Literature Review (SLR) of 1489 scholarly articles published from 1977 to 2025, which uses bibliometric analysis to map the intellectual structure, key contributors, themes and evolution of research on sustainability reporting. The literature review investigates the impact of empirical studies with quantitative findings across sustainability reporting on financial indicators (e.g., transparency, operational efficiency, access to finance, creditworthiness), which have gone under the radar. The study points out that, especially in KVIC-supported khadi societies, adoption of sustainability reporting is slow and inconsistent, but disclosure is mainly driven by social attributes and very little exploration is possible of environmental and governance dimensions. Analysis of the meta-analysis shows sustainability reporting and its association with financial performance to be positive but modest, which suggests the increased credibility and trust of stakeholders by well-organized data disclosures. However, financial benefits will depend on standardization, reporting maturity and institutional capability.. This is the first to shed light on how sustainability reporting impacts financial outcomes for the KVIC khadi sector. Such findings provide valuable directions to policies and KVIC authorities for embedding context-sensitive sustainability reporting regimes into finance strategies that will boost financial transparency, credit evaluation and long-term institutional sustainability.

Digital preservation of “historical” archives: the “disappeared” Museum of Ethnology of Porto, a case study

Carolina Teixeira Sousa

The digitisation of inactive archives, commonly referred to as “historical” archives, has emerged as a strategic tool for the preservation, accessibility and safeguarding of cultural heritage at risk of degradation or loss. However, gaps remain regarding the practical application of clear and standardised methodologies. This study proposes a replicable methodology for the digitisation of “historical” archives, applied to the case of the Museum of Ethnology of Porto (MEP, 1945–1994), describing the criteria, technical options, treatment procedures and digital organisation, as well as its integration into the arquiv@^®platform, thereby contributing to the safeguarding of the MEP’s memory and to the promotion of more standardised and interoperable practices in the digitisation of “historical” archives.

“KVIC and Khadi Industries in India: A Systematic Review of Financial Assistance, Rural Employment.”

RAJESHWARI MC

Purpose:
This research aims to analyse the function of the Khadi and Village Industries Commission (KVIC), operating under the Ministry of Micro, Small, and Medium Enterprises (MSME). The KVIC helps in income generation, financial support, and employment in rural, semi-urban, and urban regions of India. The study aims to further investigate how the Khadi and Village Industries sector helps empower women and provide socio-economic upliftment by providing aid to artisans in terms of financial assistance and upgradation of skills.

Methodology:
The research used a qualitative approach, studying published as well as grey literature from within India and outside India up to the year 2025 on Khadi and Village Industries. A thematic analysis and Gough’s (2007) a systematic review model technique has been employed to systematically organize and interpret the gathered literature, creating a thorough understanding of different areas like production, sales, employment, and financial assistance within the structure of the KVIC.

Findings:

The study finds that KVIC makes a significant contribution to higher the rural employment opportunities by promoting entrepreneurship and the participation of women in the economic development. The study finds considerable contributions of KVIC schemes, particularly PMEGP, SFURTI, and Khadi Vikas Yojana, towards the increase in productivity, raised income level for artisans, expanded self-employment opportunities and the development of the local economy. The reviewed study shows that the schemes offered by KVIC play a pivotal role in promoting a sustainable environment in the long-lasting enhancement of India’s rich cultural heritage, sustainability and preservation.

Implications:

The reviewed literature highlights how the study can help policymakers, development organisations, and

small entrepreneurs provide strategies for the advancement of rural industries. The study highlights the significance of financial inclusion, continuous skill enhancement and technological advancement for the further improvement of progress and performance of khadi and Village Industries Commission.

Originality/Value:

The reviewed literature come up with an detailed and thorough investigation of khadi and village industries commission (KVIC) leads to an wide ranging impacts on socio economic progress and advancement of rural section.As compared to previous literature, it combines financial, social, and gender overviews, offering a complete analysis of how Khadi and Village Industries in influence rural development and women's empowerment in India.

Introductory Note

Maria Cristina Vieira de Freitas — 2025-12-18

Paleography in Paraguay: an essential tool for historical research

Paola Rossana Dos Santos González

This study analyzes the role of paleography in Paraguay as an essential discipline for historical research, emphasizing its technical, cultural, and methodological dimensions. Based on eleven epistolary interviews with specialists, the findings demonstrate that paleography goes beyond the mere transcription of ancient scripts, functioning as a transformative tool that enables access to primary sources, supports cultural identity, and strengthens professional competencies among researchers. The results also highlight its interdisciplinary nature, establishing connections with linguistics, genealogy, diplomatics, and archival science. However, the current academic context reveals limited curricular visibility and insufficient formal training, which restrict the discipline’s professional projection. Furthermore, challenges such as the complexity of ancient scripts, the material deterioration of documents, and the lack of advanced digital tools demand innovative strategies. Digitalization and technological innovation emerge as essential solutions, fostering preservation, accessibility, and academic reuse of documentary heritage. Ultimately, the study concludes that paleography in Paraguay requires a comprehensive approach that integrates cultural preservation, specialized education, and technological adaptation, positioning it as a strategic discipline for historical knowledge and national identity construction.