Moving from a voluntary to an obligatory regime, the enactment of Section 135 of the Companies Act 2013 is an ambitious attempt made that mandates some specific companies to disclose their CSR spending. This paper attempts to study the pattern of CSR spending after the enactment of the new law. Major observations were that 2014, being the initial year of implementation, did not observe much change in the CSR policies of the companies, however, in 2015, considerable changes were observed as companies started adapting to the new policies. The study also focused on the relationship, if any existed, between the corporate governance parameters and corporate social responsibility activities that a company undertakes. Multivariate regression was used for the purpose of analysis. Results depicted that financial variables significantly and positively impacted the CSR expenditure of the company in both the years of study, 2014 and 2015. However, in the year 2015, it was observed that one of the CG variable, i.e., board size significantly impacted the amount of company's CSR expenditure other than the financial variables PAT and size. Thus, it was concluded that corporate governance and financial variables together impacted the CSR expenditure that the company intended to spend.

Purpose: Despite the potential of Financial Technologies (FinTech) in promoting financial inclusion, marginalized women experience various socio-cultural and institutional challenges that limit equitable adoption. This paper seeks to address epistemological gaps by providing a systematic review of the literature on women’s adoption and use of FinTech. Design/Methodology/Approach: A systematic literature review (SLR) of 217 studies published between 2014 and 2026 was conducted using Scopus and Web of Science (WOS). To ensure replicability and transparency, the SPAR-4-SLR and PRISMA framework was applied. This study integrates bibliometric analysis with thematic analysis and organizes it through the Theory–Context–Methodology (TCM) framework. Findings: Bibliometric mapping highlights the field’s transition from techno-utopian adoption metrics to a more critical understanding of the socio-economic, institutional, and gendered dimensions of digital financial inclusion. Five major themes discussing the intersection of FinTech and women were identified. Notably, the review finds a severe theoretical deficiency, with 65% of the articles in the corpus having no underlying theory. The findings reveal that financial inclusion is not only dependent on technology but also on supportive institutional environment, digital capabilities, regulatory governance, and context-specific interventions. Originality/Value: This study synthesizes the fragmented evidence to provide a socio-technical understanding of women’s financial inclusion and provides an evidence-backed TCM future research agenda that fills critical gaps. Lastly, it provides policy recommendations for more inclusive and sustainable FinTech ecosystems for women’s financial inclusion.