This research explores the role of digital economy in driving agricultural development in the BIMSTEC region, which includes Thailand, Myanmar, Sri Lanka, Nepal, India, Bangladesh and Bhutan (with Bhutan excluded due to data limitations) with a particular focus on mobile technologies, computing capacity and internet connectivity which were the most readily available data points for BIMSTEC. Using a combination of document analysis, and panel data analysis with the data covering 10 years (2012–2021), the study examines the interplay of key digital technologies with agricultural growth while controlling for factors including water usage, fertilizer consumption, and land temperature and agricultural land area. The analysis incorporates additional variables such as infrastructure development, credit to agriculture, investment in agricultural research, and education level. The findings reveal a strong positive correlation between mobile technology, Internet and computing capacity in BIMSTEC. This study underscores that digital tools are pivotal in enhancing agricultural productivity, yet their impact is significantly combined with investment in infrastructure and education. This study suggests that digital solutions, when strategically integrated with broader socio-economic factors can effectively challenges in developing countries, particularly in rural and underserved regions. This research contributes to the growing body of literature on digital economy in agriculture, highlighting how digital technologies can foster agricultural productivity in developing countries.

This research evaluates the regionalization of tourism in Hungary, revealing the breakdown of the national gross domestic product (GDP) of tourism. It also explores the density, spatial variations, and features of these indicators. A multimodal approach is used to evaluate the competitiveness of Hungarian counties, and the distribution of these tourism regions is analyzed using the tourism penetration index. Furthermore, regional GDP is calculated for the whole territory of Hungary. The study identifies significant regional disparities in tourism competitiveness, highlighting Budapest-Central Danube as the most competitive region and Lake Balaton as underperforming despite its potential. The research contributes by providing a detailed regional GDP analysis and emphasizing the need for targeted policy interventions to enhance tourism development across all regions.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

The article is devoted to the issues of political and legal regulation of climate adaptation in the regions of the Russian Federation. Against the background of the adopted federal national adaptation plan, regions are tasked with identifying key areas of activity taking into account natural-climatic, demographic, environmental and technological specifics. The authors focus on the similarities and differences of the presented adaptation plans, emphasizing that work to improve this system continues within the framework of Russia’s international obligations. The Arctic regions deserve special attention, as they also differ from each other both in the selected climate adaptation activities (from ecology to energy saving) and in their number. This review provides a clear picture of how the federal ecological system can develop.