The research paper offers a comprehensive analysis of rural and urban consumer behaviour in the e-retail sector to provide insights for businesses looking for to tailor strategies, address distinct needs, and improve online shopping experiences across the diverse demographic segments. The study employs five focus group discussions to explore preferences, factors influencing behaviour, and potential strategies for enhancing urban and rural consumers' online shopping experiences within the context of e-commerce. The focus of the research is on the differences in preferences, factors influencing behaviour, trust in e-retailers, and the impact of online information and marketing strategies among urban and rural consumers in e-commerce. Typically, urban consumers prioritise user-friendly websites, advanced features, and diverse product offerings, whereas rural consumers prioritise accessibility, affordability, and native language support. To effectively cater to these distinct preferences, e-commerce businesses must implement customised strategies that enhance customer satisfaction, inclusion, and happiness among both urban and rural customer bases. The research establishes that urban and rural consumers have distinct e-commerce preferences, particularly in the consumer electronics industry. Consumers in urban areas value websites with user-friendly interfaces and advanced functionality, whereas consumers in rural areas prioritise accessibility, usability, and local language support. To meet the needs of both groups, e-commerce businesses should develop specialised strategies, focusing on technology and support for urban consumers and addressing availability, trust, and proficiency issues for rural consumers. The objective of policymakers should be to expand internet connectivity, promote digital literacy, and encourage the incorporation of local languages into e-commerce platforms. Despite the study's limitations, it emphasises the need to comprehend diverse consumer behaviour in order to design inclusive and satisfying online shopping environments.

KEYWORDS: Sustainability Reporting, Corporate Sustainability, Corporate Social Reporting.