Dear Sir / Madam,

Hope you are doing well!

The Indian e-commerce sector has emerged as a critical driver of economic growth and digital transformation. Over the past decade, the industry has witnessed exponential growth in customer base, product offerings, and market penetration, aided by internet accessibility, digital payments, and evolving consumer preferences. As per recent industry estimates, India’s e-commerce market is projected to cross USD 200 billion by 2027, with a strong push from tier-2 and tier-3 cities.

However, the path to sustained profitability remains layered with challenges, including increasing regulatory oversight, supply chain disruptions, cybersecurity threats, and evolving tax frameworks. For e-commerce platforms to remain resilient and competitive, a well-structured approach toward risk management, compliance, and audit preparedness is essential.

In this regard, please find our Whitepaper, titled “Sustainable & Risk-Managed E-Commerce Business: Key to Success and Profitability,”  which outlines key areas of focus across the lifecycle of an e-commerce entity, including:

 Sector Overview and Growth Drivers

• Key players, business models, and emerging trends in India and globally

• Acceleration of digital adoption post-pandemic and government-led digital initiatives

 Supply Chain and Operational Challenges

• Fulfillment, last-mile delivery, and logistics efficiency

• Green logistics and sustainable practices gaining relevance

 Regulatory and Compliance Landscape

• Applicable statutory regulations in India

• Emerging data privacy and cybersecurity mandates

 Key Risk Areas and Audit Considerations

• Financial reporting, fraud detection, taxation, and operational risks

• Recommended audit tools, analytics solutions, and technology-focused frameworks

 Way Forward

• Strengthening internal controls, leveraging AI in audit, and sustainable scaling strategies

RSM India Whitepaper - Sustainable & Risk-Managed E-Commerce Business Key to Success and Profitability.pdf