Purpose: This study analyses the role of tourism in the context of the 2030 Agenda for Sustainable Development, as well as the need to integrate sustainability into tourism policies, which contribute to the development and accessibility of technologies and the quality of society.Design/methodology/approach: This study reviews the accessibility of the tourism industry and the expansion of smart tourism in terms of sustainability, reviewing a wide range of research papers and analysing the concepts, findings and approaches suggested by scientists from various countries, as well as examples from the Baltic States.Findings: The results reveal that the tourism industry is capable of adapting to changing conditions in modern society in a short enough period, thus contributing to the expansion of smart tourism and their active implementation at tourist attractions. In view of the goals set by the 2030 Agenda for Sustainable Development, the accessibility of tourist attractions to various social groups should be provided through cooperation between public and private organizations.Originality/value: This study explores the accessibility of tourism attractions and the development of smart tourism in the context of sustainability. Further, the article analyses some best practice examples from the Baltic States, which underpin the adaptation of the tourism industry to the changing conditions, as well as indicating the adaptation of the industry to the demands of modern society.

Measuring and reporting the results of ecosystem services is currently challenging accounting. On the one hand, the business activity takes advantage of ecosystem services, creating entrepreneurial benefits, on the other hand, business tries to restore the damage to ecosystems and ensure sustainable development, that need accountability for their results. The article interprets the core provisions of the IFRS-S1 standard in the framework of ecosystem services, presenting the priorities of sustainable development information disclosures. In particular, emphasis is positioned on information disclosures of ecosystem services in the financial reports published by organizations in the short-term, medium-term and long-term.

The article explores the conditions and drivers for the development of a climate-neutral economy model, emphasizing the pivotal role of digital transformation. A crucial lever in deploying this model is the proactive engagement of international financial entities within the realm of global green financing. The study highlights the instrumental role of green funds as key players in shaping global financial capacity and providing multilateral support for climate change adaptation worldwide. It delves into the overarching frameworks and mechanisms of such assistance. Employing a systematic analysis alongside case studies of the Green Climate Fund's projects, the authors aim to identify the most impactful sectors for cultivating a climate-neutral economy. The research identifies four essential segments for achieving climate neutrality: digitalization for climate, strengthening the financial capacity and business sustainability, rethinking ecosystem development, and community empowerment. The investigation draws on extensive data regarding the execution of 240 climate projects across major beneficiaries of climate finance in Eastern Europe, Africa, the Asia-Pacific, and Latin America. It shows that modern climate finance demonstrates signs of geopolitical dependency and polarization in global influence. The findings argue for bolstering the regional presence of climate funds to increase the financial capacity to implement climate-neutral projects at the local level. The article underscores the scale of financial support required across each segment, as well as the leading role of pre-project preparation. The authors substantiate the overarching and twofold role of digitalization in the model of a climate-neutral economy. The digital transformation produces a whole cluster of independent and versatile IT products for green businesses, industries and governance. On the other hand, digitalization creates an informational environment and a powerful digital infrastructure for better efficacy of other crucial segments. Specifically, it provides digital decisions for financial solvency and sustainability of green businesses in terms of green lending, grants and Fintech; strengthens information awareness and involvement of vulnerable communities in green economy processes; promotes digital support for overall ecosystem adaptation.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Several individual factors like older age and chronic diseases have been linked with more severe symptoms often leading to hospitalization and higher mortality from COVID-19. Part of adults with such factors is still active in the workforce. The objective of the study was to identify measures taken by the employer to protect them and to investigate reasons for low protection of vulnerable workers during the 1st wave of the COVID-19 pandemic. Answers from 1000 workers collected via web-survey and results from 10 focus group discussions were analyzed. Only 31.5% of respondents mentioned that their employer had identified existing vulnerable groups and offered specific measures to protect them. Moving vulnerable workers away from the workplace was the most frequent measure (e.g., transfer to the back-office without contact with clients, telework, paid vacations, paid downtime). Most employers do not see elderly workers and workers with chronic diseases as risk groups, thus are not specifically protecting them. Instead, several employers have included workers critical for business continuity in their risk group. Others had not taken measures because of the lack of information due to general data protection regulation. Poor communication and lack of interest of employers to ask their workers if they need special protection is the topic to be addressed at the national level.

The accelerating global transition toward climate neutrality requires the integration of digital technologies with sustainability strategies, as economies face both decarbonization imperatives and digital transformation. Despite the recognized potential of digital tools, their systemic role in supporting the green transition remains insufficiently conceptualized. This study aims to develop a conceptual framework for sustainable digitalization as a strategic driver of the twin transition toward a climate-neutral global economy. The research combines system analysis with empirical evaluation of international climate-digital projects drawn from open climate databases. This approach integrates theoretical foresight analysis and project-based classification to identify key accelerators of sustainable digitalization. The findings demonstrate that digital technologies such as artificial intelligence, blockchain, big data analytics, and the Internet of Things can reduce emissions, optimize resource use, and foster inclusive innovation ecosystems. Eight categories of digital accelerators were identified, which significantly contribute to climate resilience, transparency, and mass cooperation across sectors, including energy, agriculture, transport, and industry. The study concludes that sustainable digitalization is not merely a technological trend but a structural enabler of climate neutrality. Its success depends on coordinated international frameworks, policy coherence, and inclusive digital access. The results provide evidence-based recommendations for policymakers and stakeholders, emphasizing the need to prioritize sustainability-by-design in digital innovation, to ensure transparent governance together with standardized data infrastructures, and to strengthen digital education as a foundation for equitable participation. By doing so, digitalization can serve as a transformative accelerator of long-term climate neutrality and global economic resilience.