The Covid-19 pandemic disrupted economic activities, which led to the reduction of carbon dioxide (CO2) emissions due to lockdowns and restrictions. Using Benford’s Law, we tested for anomalies in the world’s daily CO2 emissions data for different sectors from January 2020 to December 2021. We found that the CO2 emissions data were under the category of “conformity” in 2020 and “non-conformity” in 2021.

Banking has witnessed a significant surge in occupational fraud globally, establishing it as the most impacted industry. Similarly, the banking industry in India has also experienced a rise in fraudulent activities perpetrated by bank officials. This chapter aims to investigate five notable cases of high-value occupational fraud committed by top management personnel in Indian banks. Multiple contributing factors have been identified, including greed, social comparison, corrupt ideology, lack of ethics and morality, a sense of entitlement and ego, hubris, and a hyper-competitive culture. These factors played a pivotal role in enticing top management to exploit fraud opportunities and collaborate with other bank employees and corporate borrowers for personal gain. The prevalence of collusive fraud within the banking sector is an alarming trend that jeopardizes the industry's integrity, potentially foreshadowing its decline. The findings of this study establish a robust foundation for future empirical research and provide valuable insights to enrich the existing body of literature.