Digitalisation provides access to an integrated network of information that can benefit society and businesses. However, the evidence of sustainability in business is less researched. In our paper, by building up the research approach, we address the relevant gap by investigating how sustainable development goals represent the interrelationship between digitalisation and sustainability. Such research is particularly important because understandings of digitalisation and sustainability determine how different actors, including business managers and policymakers, act in response to those imperatives to develop future employees skills starting from school age. Following a multi-method approach, we have combined our analysis into two steps examining the relationship between digitalisation and sustainability. Building digital networks, business managers and policy makers using digital means can create some unique opportunities to strategically address sustainable development challenges for the United Nations Targets (SDG) to ensure higher productivity, education, and an equality-oriented society. This point of view describes the potential of digitalisation for society and businesses of the future. The authors revise the links between digitalisation and sustainability in the European Union countries by using data available in Eurostat and UNECE public databases. The two-stage methodology for the identification of the relationship between ICT and sustainability is used in the paper and a linear regression model is applied. The results showed tiers with five SDGs, focusing on business, and all these tiers are fixed in the constructed equations for each SDG. The recommended solution is statistically valid and proves the novelty of this research. Among digitalisation indicators, only mobile-cellular subscriptions and fixed-broadband sub-basket prices in part do not affect researched sustainable development indicators.

This study aimed to identify the most appropriate sustainable evaluation methods for enterprises. To achieve this goal, a literature review has been conducted in order to identify methods for measuring sustainability. The revealed results and further recommendations for future research on this particular topic are then summarised. This research examines various methods of assessing sustainability in enterprises, determines the most widely used techniques, and analyses previous studies on sustainability assessment. The researchers employed a comprehensive literature review methodology to identify methods for measuring sustainability in enterprises. Through a review of more than 40 thousand articles, focussing on the most relevant, this study found a clear trend toward more comprehensive and integrated approaches to measuring sustainability, emphasising the importance of taking into account economic, social, and environmental factors. This research revealed that Asia and Europe were the regions that have been most studied, with a focus on the secondary sector of enterprises. The results of this study are of significant value for measuring the sustainability of an enterprise. This study provides valuable implications, which offer optimised suggestions of the appropriate methodology for companies and academics to select the most suitable sustainability evaluation methods for companies. These results are also a valuable part of the future work of this research, whose main idea is to evaluate the impact of sustainable actions of enterprises on the level of economic development in a country or region.

Research purpose.: The study aims to analyse, how the sustainable performance of the company impacts the economy and businesses' economic performance, and to build a model, using environmental, social, and financial indicators. Design / Methodology / Approach.: To achieve this goal such methods as the Pearson correlation, Multiple Linear Regression, Cook's distance method, K-nearest neighbour and COPRAS technique were implemented. Findings.: The results indicate no significant correlation between the sustainability activities of companies and the GDP of their respective countries, nor between companies' ROE and their sustainability performance. These findings suggest that conventional methods of evaluating corporate sustainability may not accurately reflect its economic impacts. Furthermore, discrepancies observed between the Corporate Knights rankings and those calculated using the COPRAS method highlight the critical need for a deeper examination of assessment methodologies. This outcome calls for a reassessment of sustainability practices and methodologies to better understand and leverage their benefits in the corporate and economic realms. While the study provides initial insights into the current sustainability assessments, further research should explore alternative evaluative models and their implications across different industries. Originality / Value / Practical implications.: Companies have a significant impact on the environment and society, and sustainability is important not only for ethical concerns but also for financial and economic reasons.

Research purpose. This study aims to assess the impact of selected economic indicators (independent variables) on the turnover of food and beverage service companies in Lithuania. Design / Methodology / Approach. In order to achieve the intended goal of the study, an analysis of scientific articles was performed, with the primary aim of finding out the consequences of the COVID - 19 pandemic on the Lithuanian economy and selecting five independent variables that could affect the turnover of food and beverage companies. After analysing the literature, five independent variables were highlighted: the number of tourists accommodated, the statistics of Vilnius Airport flights, the number of employees hired, the unemployment rate and inflation. Findings . The correlation and regression analysis results show that the turnover of catering and beverage enterprises and the number of accommodated tourists are strongly correlated (r---gt--- 0.90). Meanwhile, the linear correlation between the number of Vilnius Airport flights and the number of hired employees with the research variable is average (0.60 ---lt---r ---lt---0.70). However, the linear correlation of macroeconomic factors such as unemployment and inflation with the turnover of food and beverage enterprises is statistically insignificant. Originality / Value / Practical implications. The originality of this article is that it studies the valuable topic of the COVID-19 crisis in service sectors, which substantially impacted Lithuania’s economy and adversely affected the economic performance of the region in general. The results of this research will contribute to future monitoring and crisis planning in particular sectors.

Research purpose. The study aims to examine which indicators influence the amount of Lithuanian public debt to foreign countries. Design / Methodology / Approach. First of all, in order to find out what could be preliminary indicators influencing the public debt, a comprehensive literature review has been done. This was implemented with the main goal of finding out the influencing independent variables, which were used for the next calculation. Successively was the selection procedure of the appropriate methodology for solving similar tasks. The pairwise and multivariate regression analyses have been carried out with the collected data. Findings. Empirical research has shown that all independent variables are significant and can be used for pairwise regression analysis. After doing this, the authors found that no regression equation could be completed with no variable, which means that none of the variables affects the dependent variable (altogether). A multivariate regression analysis was also performed to check the impact of the selected variables on public debt. The regression equation was succeeded only when the criterion “population” had been eliminated. The results show that GDP, the unemployment rate, inflation and the minimum wage (in composition) may have an impact on the government’s external debt. Originality / Value / Practical implications. Due to the emergency (pandemic) situation, the Lithuanian state borrowed a considerable amount of money from the European Commission - last year, it was planned to borrow 2.7 billion according to the initial budget, but due to the situation, the debt was increased by 5.1 billion Euros. The concept of reasoning the amount of public debt to foreign countries is valuable not only in the concept of the COVID pandemic. This empirical research analyses the critical substances which affect the public debt based on factual statistics, correlation analysis and pairwise and multivariate regression.

Digitalisation provides access to an integrated network of information that can benefit society, and business. Building digital network and society using digital means can create something unique opportunities to strategically address sustainable development challenges for the United Nations Targets (SDG) to ensure higher productivity, education and to equality oriented society. This point of view describes the potential of digitalisation for society and business of the future. The authors revise the links between digitalisation and sustainability in the European Union countries. The methodology for the research is suggested in the paper and linear regression method is applied. The results showed tiers with five SDG, focusing on society and business, and all these tiers are fixed in the constructed equations for each SDG. The suggested solution is statistically valid and proves the novelty of research. Among digitalisation indicators, only mobile-cellular subscriptions and fixed-broadband sub-basket prices in part have no effect on researched sustainable development indicators.