In modern conditions of the expansion of digital technologies into all spheres of human activity, the transformation of traditional mechanisms of behavioral incentives of economic entities is discussed. In addition, certain changes are taking place in the ways of coordinating economic agents, horizontal relations are beginning to prevail over the usual vertical nature of industrial relations. In the current environment, the company success is largely determined by its ability to create a recognizable brand in the digital world, which ensures exponential growth in consumer demand. The introduction of digital tools at different stages of the production cycle allows us to talk about the formation of a new type of added value, that is digital. The article attempts to comprehend the genesis of a new scientific category of the digital value of a company, to reveal its essence and content, to show the features of its manifestation in a given period of time. The article also identifies the key positive effects of creating a digital channel to attract customers by the company. 

In the era of development of banking innovations through the use of digital sales channels, mobile applications and other digital technologies, competing banks seek to expand the range of services and products. In recent decades, the digital transformation of banking has been the main instrument of competition in the banking services market. Optimization of costs and minimization of the cost of creating such services using digital technologies creates new banking risks – information ones. Unauthorized access to information, failure of information systems, cyber attacks can generate significant losses and damage to both banks and their clients. As a result, it is necessary to create an information risk management toolkit. This article considers the main vector of the formation of the regulatory framework for information risk management, approaches to understanding the economic content of information risks of a commercial bank. The article defends the thesis that the introduction of artificial intelligence and machine learning is a separate key area of digitalization of banking and forms the specificity of information risks of banking in the modern economy. The main directions of implementation of these technologies in modern banking are revealed, business, transformation of banking risk management taking into account information risks.

Currently, the sustainability of a company development is an important aspect when making investment decisions, but it is necessary to understand how significant the relationship between financial results and the sustainability of a company is. This work is aimed at identifying the relationship between ESG factors and the performance of a company. A correlation and regression analysis of the impact of ESG factors on a number of financial performance indicators of companies in the extractive industry in the international market was carried out using the Gretl software product. For the total sample of 108 companies, no significant relationship was found. Dividing the sample into companies from Western and Eastern countries made it possible to identify different nature of the relationship between environmental, social, management and financial performance indicators depending on the region of origin of the company, which became the main factor in determining the significance level of the influence of one of the ESG factors. Using non-parametric analysis based on DEA, an integrated assessment of the performance of companies from a financial, market and debt point of view was carried out, which made it possible to assess comprehensively the company ability to achieve optimal results with the existing ESG factors, a gradation of efficiency levels was also proposed.

Currently, when choosing a proposed investment object, interested users analyze the activities of a particular company according to a number of indicators. At the same time, it should be noted right away that most of these indicators are presented in the accounting (financial) statements of companies, which, in turn, helps investors evaluate the effectiveness of investments and make key decisions about the acquisition or sale of assets. Therefore, reporting should be attractive to external users, hence the need for management to resort to so-called creative accounting. The cases of creative accounting or, most often, falsification of reports are most common in documents prepared for external users. Since falsifying data, for example, management accounting, is not effective in principle, top managers want to see the real state of affairs of the enterprise, as for banks, the public and investors, there is always a desire to demonstrate the results of work in the most profitable projection. In the article, the authors present an overview of key indicators that can currently be used by a wide range of stakeholders to assess the reliability of public financial information disclosed by companies.

The article highlights significant issues of youth entrepreneurship support in the Republic of Tatarstan, which are a key element for the scientific and technological development of the region. In the context of global changes and the transformation of the global economy, support for young entrepreneurs is of particular importance, as it contributes to the creation of new jobs, improvement of living standards and the introduction of innovative solutions in the socio-economic environment. The purpose of this study is to identify and analyze the effectiveness of existing tools aimed at supporting youth entrepreneurship in the Republic of Tatarstan. The authors comprehensively review the available tools for aspiring entrepreneurs, including educational programs, grants, accelerators, consulting services, and preferential micro-loans. The article focuses on the importance of integrating youth entrepreneurship into the economic strategy of the region, emphasizing its potential to stimulate innovation and create new jobs. The expected results of the study include the identification of significant conditions for the use of current support tools, the identification of strengths and weaknesses, and the formulation of conditions conducive to the activation of youth entrepreneurship in the region. The results of the study can serve as a basis for the development of modern youth initiatives in the Republic of Tatarstan and in the country as a whole.

The article analyzes the methods and tools for innovative development of Russian regions in the context of global instability, sanctions pressure, and limited access to advanced technologies. Key approaches, such as government grants, tax incentives, technology parks, and venture financing, which have proved their effectiveness in international practice, are discussed. However, their implementation in Russia faces challenges, including bureaucratic complexities, insufficient investments, and resource deficits. The author proposes the concept of the Regional Innovation Progress Mechanism (RIPM), aimed at creating an integrated ecosystem for accelerating innovation adoption, stimulating entrepreneurial activity, and enhancing regional competitiveness. RIPM includes digital educational ecosystems, crowdfunding platforms, “green” eco-parks, startup acceleration programs with international support, and active development of venture infrastructure. Particular attention is given to ecological sustainability, attracting private investments, building a qualified workforce, and promoting regional cooperation. The measures proposed can minimize the impact of external factors, accelerate the commercialization of innovations, and strengthen Russian technological independence, creating conditions for long-term sustainable economic growth of regions. The recommendations represent a multi-level, adaptive, and systemic approach to addressing current challenges.

In the article the implementation of the “Student Startup” program, initiated in 2022, was analyzed, and its impact on the involvement of students in the field of technological entrepreneurship was assessed. A quantitative analysis of data on applications submitted to this program and the number of winners in various queues was carried out, key trends and features of the participation of students from leading universities in Russia were identified. The study established a relationship between the educational specialization of higher educational institutions of Russia and the results of their students within the program, which allows a deeper understanding of the dynamics of student entrepreneurship in the country. The findings of the study show that the program not only stimulates student involvement in entrepreneurship, but also contributes to a more diverse and competitive educational and innovation landscape. In conclusion, the potential of an interdisciplinary approach in the implementation of startups is identified, as well as prospects for further research aimed at studying the factors affecting the activity of students in entrepreneurial activity. The research methodology includes an analysis of the statistical data of the Student Startup program from 2022 to 2024, a comparison of the direction of startup projects of students in all phases of the program and the study of key factors affecting the results of the winners.

It has long been proven that the efficiency of the economy is measured using such indicators as profit, revenue, profitability, labor productivity, gross domestic product growth and other usually financial indicators. However, in the context of global challenges, including climate change, social inequality, and increased regulatory pressure, it becomes necessary to take into account not only financial but also non-financial factors. The paper presents a study on the impact of economic instability on the implementation of ESG principles in the business practices of resource-oriented companies. The application of the ESG approach is becoming an integral part of corporate strategies, affecting reputation, investment attraction, competitiveness and the ability to adapt to changing market conditions. An analysis of non-financial reports for 2023 showed that companies mainly focus on environmental aspects, while social and management components receive less attention. In today’s conditions of personnel shortage, ignoring opportunities to attract personnel can lead to negative consequences. In turn, support and attention to the social components of ESG principles can ensure not only investment attractiveness, but also the long-term competitiveness of companies in a turbulent economy.