Aim. The presented study aims to assess the process of formation and implementation of strategic priorities and directions in supporting non-resource exports from the perspective of achieving the country’s sustainable economic development.
Tasks. The authors analyze and evaluate the existing system of strategic planning for the development of non-resource exports in Russia and the established system of institutions supporting national non-resource exports.
Methods. This study examines strategic planning documents developed at the federal level for industries considered by the Russian Export Center as exporters of non-resource goods, works, and services. An analysis of federal sectoral strategies is complemented by an analysis of strategic planning documents developed by the regions of the Russian Federation. The goal is to determine how one of the most important issues of increasing non-resource exports is being integrated into the problems of the country’s socio-economic development.
Results. Federal, sectoral, and regional strategic documents used to provide institutional support for the export strategy are assessed based on the conducted research. An information and analytical base is being formed to systematize data on the consistency between socio-economic development objectives at the federal and regional level and tools for supporting non-resource exports in Russia.
Conclusions. Today, strategic planning of the country’s development faces the risk of institutional support for non-resource export priorities being insufficient for the purposes of solving the tasks of socio-economic development of the Russian Federation. Furthermore, there is a situation when the system of measures of government support for non-resource exports is not based on regional territorial structure, but rather exists in parallel with it. It is necessary to update the national export strategy, identifying the components of non-resource exports in it, and to integrate strategic plans developed at the federal level into regional development strategies.

Aim. The presented study aims to substantiate the paradigm shift in global economic development and to identify the impact of this process on the Russian economy.
Tasks. The author investigates scientific papers on the research topic; analyzes the mechanism of interaction between nominal and resource systems and substantiates the use of the dollar and the euro as world currencies as a prerequisite for determining the nominal demand system in the resource market; examines the trend of the dollar and euro losing their dominant position in the global financial system and its stability; advances arguments for a paradigm shift in global economic development and determines the impact of this process on the Russian economy in the medium and long term.
Methods. This study uses the methods of analysis, synthesis, generalization, and a systems approach.
Results. World economy is presented as a mechanism based on the interaction between the real and the resource systems. The increasing gap between these systems at the present time is substantiated. Arguments in favor of the existence of a stable process of de-dollarization as a prerequisite for such a gap are provided. Based on the conducted analysis, a steady trend of the dollar losing major functions of world money in certain countries and country associations that are strategically important for Russia has been revealed. The existence of a paradigm shift in global world development, which consists in replacing the demand for reserves with the demand for resources, is substantiated. It is shown that for Russia, the existing changes make it possible to effectively distribute raw energy resources from the perspective of the country’s geo-economic and geopolitical interests. It is substantiated that the export of energy commodities from Russia will be irrelevant in the long term. In conclusion, the author suggests appropriate directions for a long-term development strategy.
Conclusions. Currently, there is a global economic paradigm shift, which involves demand for raw materials being replaced by demand for foreign exchange reserves. Considering Russia’s role in the global mineral commodity market, the existing changes make it possible to effectively distribute raw energy resources from the perspective of the country’s geo-economic and geopolitical interests. In the medium term, the demand for Russian hydrocarbon resources will be ensured by the growing economic potential of major importers. In the long term, the leading importers of hydrocarbons will develop renewable and hydrogen energy, which will lead to the rejection of energy imports. Thus, Russia’s long-term geo-economic strategy should focus on the development and export of scientific, technological, and innovative products.

Aim. The presented study aims to develop a new methodological approach to assessing the tourism investment attractiveness of the Arctic regions of Russia.

Tasks. The authors formulate criteria reflecting the most important factors of investment attractiveness for potential investors; develop a methodology for comprehensively assessing the tourism investment attractiveness of a particular region for investors and comparing different regions against each other.

Methods. The materials used for the study include the legislation of the Russian Federation, acts of the Government of the Russian Federation and regulatory documents, scientific articles and monographs on the problems of investment in the tourism industry. The methodological basis of the study comprises the principles and provisions of the dialectical and systems approaches, methods of analysis and synthesis, induction and deduction, analogy, comparison and generalization, classification, economic and mathematical modeling, empirical data processing and graphical representation of results, expert and statistical methods.

Results. Modern tourism investment practices in Russia under current conditions are reviewed; a typology of economic entities serving as potential investors in the tourism industry is proposed; a model for assessing the tourism investment prospects of a territory (region) using a list of evaluation indicators is developed.

Conclusions. Tourism in the Arctic can be one of the drivers of the region’s economic development, which is why it is so important to attract investors to these territories and, consequently, to develop methodological approaches to assessing tourism investment attractiveness that both investors and local authorities could use. It is concluded that assessing the investment attractiveness of destinations in the Arctic region requires a special methodology due to the uniqueness of this territory.

Aim. The presented study aims to analyze the existing system of regulation of economic relations between regional subjects in the context of the issues of global resource conservation and to develop proposals for the formation of a regional standardization system.
Tasks. The authors analyze current regulations in the Republic of Tatarstan and the Republic's experience of creating and implementing regional standards in the field of resource conservation; formulate proposals for the formation of a regional standardization system based on territorial standardization bodies focusing on collecting and generalizing the region's best practices in the field of resource conservation and adaptation of third-party standardization documents to the specifics of the Republic of Tatarstan.
Methods. This study is based on the paradigm of sustainable regional development. This paradigm encapsulates an integrated approach to the formation of a territorial management system, the principles of continuous improvement and minimization of the variability of management processes through standardization.
Results. Based on the performed analysis of the regulatory and legal framework of regional management processes, an algorithm for the development of a regional standardization system is proposed, aimed at the formation of approaches and tools for sustainable territorial development. The goals and objectives of an authorized regional standardization body are formulated.
Conclusions. The sectoral and target subsystems of the "Lean Region" spatial model determine the vector of regional standardization. Considering the specifics of economic development in the Republic of Tatarstan, major directions of regional standardization are identified: petrochemical, machine-building, and agricultural industries, elements of industrial and social infrastructure.

Aim. The presented study aims to investigate major problems associated with the introduction of digital innovations in the insurance industry; to determine the role and prospects for the development of digitalization in insurance; to systematize information technologies and prioritize the ones that best meet the strategic goals of insurers.
Tasks. The authors explore the development stages of digital innovations in the insurance sector; identify factors affecting the improvement of insurance business management; assess and substantiate the need to introduce innovative digital products in insurance.
Methodology. This study uses general and private scientific methods, as well as formal and logical approaches to analyze the contemporary insurance sector and to identify major directions for the development of digital innovations in the insurance business.
Results. Factors affecting the improvement of insurance business management are identified. Information technologies and tools are systematized and the ones that best meet the strategic goals of insurers are prioritized.
Conclusions. Considering the current economic situation and fierce competition, it is the right time for insurance companies to improve the quality, speed, and breadth of innovation. Today, a customer-oriented, personalized approach to the consumer is very important as it makes it possible to retain existing policyholders and attract new ones. Companies need to make the most of the opportunities offered by new digital tools and technologies to reach a new level of interaction with customers. The proposed steps to improve innovation will help to plan and implement innovative projects more efficiently.

Aim. The presented study aims to develop recommendations aimed at optimizing the entrepreneurial activity of a marketplace.
Tasks. The author briefly describes the functioning of a marketplace; justifies the classification of the marketplace as a two-way platform; identifies and formalizes platform management tools; determines approaches to pricing; substantiates the need to choose different strategies depending on the stage of the marketplace lifecycle.
Methods. Based on the performed analysis, the author uses Tirol and Roche's basic model of bilateral platforms, the concepts of subsidized pricing and price discrimination in combination with the basic methodological approaches of entrepreneurship theory.
Results. Additions are made to the definition of the concept of marketplace, and the viability of considering it as a bilateral platform is substantiated. The study highlights and formalizes business management tools in the bilateral market, identifies the most effective approaches to pricing and substantiates the need to apply different strategies at different stages of the marketplace lifecycle. The author develops recommendations aimed at optimizing the entrepreneurial activity of the marketplace.
Conclusions. Marketplace is actually a bilateral platform. At different stages of its lifecycle, different strategies are needed to optimize different indicators. It seems appropriate to use a subsidized pricing model.

Aim. The presented study aims to investigate international best practices and prospects for improving sustainable business development management based on the principles of social and environmental responsibility in the context of the digital transformation of the Russian economy.
Tasks. The authors analyze the modern Russian experience, model international best practices, and determine the prospects for improving sustainable business development management based on the principles of social and environmental responsibility in Russia in the context of the digital transformation of the economy.
Methods. The scale of the results of sustainable business development in 2022 and the favorability of management factors in Russia are determined in comparison with the global average values of the corresponding indicators. A regression dependence of the results of sustainable business development management on the factors of responsible management and high-tech management is established. It is predicted that the results of sustainable business development management will change if the influence of high-tech management factors is optimized.
Results. It is revealed that high-tech management factors make a greater contribution to the results of sustainable business development management based on the principles of social and environmental responsibility compared with responsible management factors. Based on this, a new approach to sustainable business development management based on the principles of social and environmental responsibility is proposed. The new approach relies not only on human resources and entrepreneurial ability, but also on technological resources. This is achieved with the help of high-tech management based on digital technologies.
Conclusions. The new approach to sustainable business development management proposed in the study, which is based on high-tech management, is recommended for practical application in modern businesses to increase the effectiveness of corporate social and environmental responsibility. This will make it possible to further increase the environmental efficiency of the Russian economy by 71%, the quality of life by 66.44%, and the sustainable development index by 10.82%.

Aim. The presented study aims to determine the information value of integrated reporting based on an analysis of information contained in the presented reporting model.
Tasks. The authors analyze the content of integrated reporting; identify the information requests of its users and the use scope of data contained in it; consider the key factors of enterprise value creation reflected in integrated reporting.
Methods. To analyze the content of integrated reporting, determine the information requests of its users and the use scope of its data, this study uses general scientific methods, such as examination of scientific literature, laws, and regulations, systematization of materials, analysis of schemes and comparable data presented in the form of tables, generalization and formalization of the obtained results. To identify the benefits that the company and its network receive from the transition to integrated reporting, the following general scientific methods are used: description and comparison, synthesis, detailing, abstraction, induction, deduction, systems approach, and chronological analysis.
Results. A systems analysis of the integrated reporting model is performed. The components that make up the value of the organization are identified and information requests from the users of integrated reporting are determined. The use scope of public reporting data is defined. The factors of company value creation are considered. The benefits of the transition to integrated reporting are identified.
Conclusions. The decision of companies to introduce integrated reporting into their accounting practices significantly contributes to increasing the transparency of the organization’s activities and improving its image, since the innovative reporting model contains information not only about the company’s performance, but also about future opportunities and threats to its development.

Aim. The presented study aims to analyze and substantiate practical recommendations for the formation and application of controlled interaction technologies, the development of importdependent and export-oriented enterprises, as well as systems comprising a unified business space at the meso, macro, and global levels within the framework of inter-firm cooperation during import substitution and localization.
Tasks. The authors substantiate their original approach to the formation and development of inter-firm network interaction, which involves integrating the management of the internal and external environment of an import-dependent and export-oriented enterprise of the real sector of the economy at the global, macro, meso and micro levels into a unified business space; consider an important component of strategic management as a function of the formation of managed interaction systems by a unified business environment that determines the sustainable development of enterprises, industries, and regions.
Methods. This study uses general scientific and special methods of cognition to investigate the process of finding and applying new forms of enterprise management within the framework of inter-firm cooperation in the context of maximum environmental fluctuations.
Results. It is found that scientific interest in cooperation is spiral in nature and each subsequent whorl reflects the realization of the opportunities provided by cooperation with regard to the current and future waves of innovation (for example, as it happens in the current historical period exhibiting the signs of transformation of inter-firm industrial cooperation into cybersocial networks organizing the interaction between man and machine). According to the authors, as industrial cooperation evolves based on a capacious base of theoretical and applied scientific research in the field of formation and management of network entities, it requires additional study of the possibility of development through the implementation of interaction in the systems of a unified business space.
Conclusions. The study shows that the systems of a unified business space are a specific and promising form of implementation and management of the development of industrial cooperation that is in demand within the framework of the strategy of innovative development of production and products during the implementation of the policy of import substitution and industrial localization.

Aim. The presented study aims to develop an economic security management system for innovation activities of Russian enterprises.
Tasks. The author identifies the theoretical and practical aspects of ensuring the economic security of innovation activities of Russian enterprises and develops a model for ensuring the economic security of innovation activities with allowance for the identified problematic factors.
Methods. This study uses the methods of bibliographic research, system analysis, synthesis, communication, and analogy; information and analytical collections of the Institute for Statistical Studies and Economics of Knowledge of the National Research University – Higher School of Economics; the results of Global Innovation Index research.
Results. It is shown that creation of conditions necessary for conducting safe activities in the field of innovation facilitates the implementation of strategic goals to ensure Russia’s economic security and will also allow the country’s economy to switch to an innovative path of development. By investigating the methodology for calculating the global innovation index, the author proves that national policy in the field of ensuring the economic security of innovation activities should be carried out in five key directions: improving the system of institutions engaged in these activities, ensuring human capital development, expanding the strategic infrastructure of innovation activities, developing the domestic market of innovative goods, and developing the business through the application of the results of innovation activities.
Conclusions. Implementation of state policy in these areas will make it possible to achieve high indicators of economic security of innovation activities. An unstructured, fragmented state policy that supports only certain key areas will not produce the desired result, which will be expressed in achieving a high degree of protection of innovation activities from internal and external threats.

Aim. The presented study aims to propose a consolidated approach to determining the market value of receivables secured by collateral and to develop an algorithm for its practical application.
Tasks. The author analyzes and systematizes existing methods for the valuation of receivables; formulates prerequisites and trends that necessitate the use of a modified approach.
Methods. This study analyzes scientific works and the author's practical experience to identify the advantages and disadvantages of methods for the valuation of receivables. The author's consolidated approach to determining the market value of receivables secured by collateral is based on the application of general scientific methods of cognition: analysis, synthesis, generalization, and visualization.
Results. During the study, characteristic trends of the receivables market and factors causing the need for a qualitative and comprehensive analysis of the potential debtor are identified. A systems analysis of the methods and techniques of the income approach to determining market value is performed, taking into account the advantages and disadvantages, due to the possibility of its application in modern conditions. The study proposes a consolidated approach to determining the market value of receivables in the context of a significant amount of debt. The essence of the approach is to determine the value of receivables, making allowance for the availability of mortgaged property that can be sold and thereby cover part of the debt. The remainder of the debt is recovered through repeated appeals to the court or by selling other company assets. An algorithm for the implementation of the approach is proposed, specifying the conditions for its application and the sequence of valuation.
Conclusions. The uniqueness of each receivable makes it necessary to apply a modified approach to determining its market value. Using the proposed approach in practice will produce the most reliable valuation result, which, in turn, will allow potential.

Aim. The presented study aims to propose and substantiate the structure and content of a model of the digital transformation of the Russian economy in the context of the implementation of the advanced economic development model to ensure the growth of gross domestic product (GDP) and technological sovereignty.
Tasks. The authors analyze the current strategy for the digital transformation of the domestic economy; determine the directions and nature of its changes; formulate the concept of a digital transformation model for the Russian economy; propose and substantiate its structure and content; identify systems of interrelations and interactions between its key elements.
Methods. The results and conclusions of this study are obtained by applying general and special scientific methods and techniques. The general scientific methods used include analysis and synthesis, forecasting, modeling, induction and deduction, scientific abstraction, observation, expert assessments, etc. Factor analysis is used as a special scientific method.
Results. The strategic priorities of the formation and implementation of the digital transformation model for the Russian economy are analyzed and justified, including trends for technological sovereignty and a model of advanced development. The concept of the digital transformation model is clarified, its structure and content are presented as a complex dynamic system comprising a technological platform, a digital core (generating unique technologies and providing competitive advantages to the country at the global level), and cybersecurity subsystems ensuring efficiency and sustainability.
Conclusions. The model of the digital transformation of national economy is a complex dynamic system that requires increased attention to ensuring its sustainability. The equilibrium state of such systems can be achieved using a stable mechanism of interaction between the strategy and the core of the model; rapid and high-quality generation and scaling of technologies from the core to the economy; a stable mechanism for strengthening and creating new relationships between the core of the model and high-tech markets. The model’s effectiveness is associated with Russia’s standing in the global economy in 2030, and it can be confirmed by such indicators as GDP growth, technological sovereignty (at least in critical areas) and technological parity with developed countries, a high share of high-tech industries in the structure of the economy, etc. Under the modern conditions of increased turbulence, all the proposals regarding the structure of the digital transformation model can be fairly considered as an intermediate working option with a solid foundation in the form of dedicated technologies and interconnections between elements.