The article explores the impact of the quality and volume of energy consumption of the population on the human development index using a sample of a number of countries as an example. The hypothesis concerning the relationship between the amount of energy consumed, the human development index (HDI), and the environment (CO₂ emissions into the atmosphere) has been verified. The study results show that the size and rating of the HDI are influenced by such factors as urbanization growth, gross domestic product (GDP), gross national income (GNI) per capita, the share of “clean” energy consumption by the population and business in total energy consumption, the level of socio-economic development, and R&D expenses. In the course of building the model, the recommendations by the United Nations (UN) and the Organization for Economic Co-operation and Development (OECD) were used. The results show that the volume of energy consumption not only affects the human development index in a particular country, but is also an important factor in determining the level of sustainable development. The results, obtained in the course of the study and described in the article, may be applicable in the practice of research related to the assessment of human development and sustainable development.

Education for sustainable development is an evolving concept aimed at providing an understanding of the relationship between sustainable development issues and the development of knowledge, skills, perspectives and values, which will enable people of all ages to commit themselves to creating a sustainable future. The aim of the study is the development of a widely applicable model of e-learning, which consists of seven consecutive levels of professional and personal development and is conceptually associated with a self-regulation strategy. The methodological core of such model creation is the theory of niche construction. Its application to the understanding of the systemic educational process allowed the assumption that, under the evolutionary pressure of the educational environment, a person is engaged in self-learning and self-development processes. Thus, needing to adapt to the educational niche’s interaction, the individual affects its development through active inclusion in the training process, showing a personal evolutionary impulse. The system, in turn, affects one’s individual growth through the socialization of his/her personal and professional qualities. The scientific novelty of this article lies in the proposed widely applicable, presumably universal model of distance education, which consists of seven levels of professional development. The results show progress in students’ mastery of skills, which are an integral part of education for sustainable development (ESD), namely, foresight, critical thinking and reflection, systemic thinking, building partnerships, and participating in decision-making. This article also demonstrates the existing functionality of platforms that technologically support the educational process, indicates their strengths and defines areas for further improvement and development within the framework regarding the concept of education for sustainable development. The study outcomes confirm the effectiveness of a universal distance education model for the stable professional growth of tourism and hospitality staff. Thus, it is advisable to implement the model’s conceptual structure into educational programs of modern e-learning systems. Supposed universality of the model opens up the possibility of its use in almost all fields for training personnel.

In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.

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