The article researches the transformative possibility of Artificial Intelligence (AI) technology tools in digital marketing communications. By leveraging machine learning, natural language processing, and data analytics capabilities, AI tools enable marketers to automate tasks, personalize content, optimize campaigns, and gain deeper insights into customer behaviour. The paper examines applications of AI in digital marketing, analyses the way of transforming digital communication by AI, compares it to the traditional PESO communications model, presents the utilization of AI tools within the PESO framework and their collaboration to enhance communications, and proposes a framework for successful implementation. The research question in this paper is: how do artificial intelligence tools transform communication in a digital marketing environment? The results provide valuable insights into how AI-based technology transforming digital marketing communications.

In the present era where digitalization, FinTech, and blockchain technologies are reshaping the global financial landscape, traditional measures of bank performance need to evolve. This paper introduces a hybrid approach that combines multi-criteria efficiency assessment and econometric modeling to evaluate bank performance within the context of digital transformation in emerging economies. Focusing on a panel of banks across selected emerging markets, this study first applies a multi-criteria decision-making technique (Data Envelopment Analysis) to assess operational efficiency using both conventional indicators and digitalization-driven metrics, such as mobile banking penetration and blockchain adoption. We then employ a panel econometric model to investigate the factors that shape efficiency outcomes, with special attention to FinTech and blockchain innovations as potential drivers. The results reveal a nuanced picture of how digital technologies can influence bank performance, highlighting both opportunities and constraints for financial institutions in less developed markets. The findings offer actionable insights for bank managers, regulators, and policymakers striving to balance traditional operational priorities with the demands of digital transformation. By linking efficiency measurement with an examination of the digitalization process, this paper provides a timely contribution to the literature on banking and financial innovation, serving as a foundation for future research and strategic decision-making in the FinTech and blockchain era.

In business world of today, small and medium-sized enterprises (SMEs) play the part of an increasingly important role in the world economy. Currently, SMEs are thought to be the backbone of economic growth in many countries, contributing to the creation of job opportunities and acting as suppliers of goods and services for large organizations. Internationally, various studies are related to the importance of SMEs for a country's development and economic stability. SMEs also play an important role in European economies and their form according to some authors is a pillar of business structure. Academics emphasise in many ways Corporate Social Responsibility (CSR) as a mantra for our time, a time which they characterised as 'the era of compassionate capitalism' or 'the age of sustainability'. CSR communication is an important element of the strategic approach to communication, which rests on the idea that enterprises can create a strong identity by implementing a systematic and proactive strategic communication practice within their organisations, establishing the way for 'the building and maintaining of favourable reputations and relationships with key stakeholders'.

Efficient allocation of capital toward environmental, social, and governance (ESG) objectives has become a critical challenge for emerging economies pursuing sustainable development and financial resilience. While prior research has primarily focused on ESG investment volumes, considerably less attention has been devoted to the efficiency with which financial and institutional systems transform capital into measurable sustainability outcomes. This study introduces the concept of ESG-Oriented Capital Allocation Efficiency (ECAE) and develops a hybrid multicriteria decision-making (MCDM) framework to evaluate its performance across 24 emerging market economies during the period 2021–2025. The proposed framework integrates DEMATEL, ANP, entropy weighting, TOPSIS, and VIKOR methods to capture causal relationships, interdependencies, weighting structures, and comparative efficiency rankings. The results identify governance effectiveness, ESG policy stability, and regulatory quality as the most influential drivers of ECAE, while higher ESG investment volumes alone do not necessarily generate superior sustainability outcomes. Sensitivity analysis confirms the robustness of the ranking results across alternative weighting scenarios. The findings suggest that strengthening institutional quality, policy coherence, and governance effectiveness is essential for improving sustainable finance outcomes. The study contributes to the sustainable finance literature by providing a policy-oriented framework for evaluating how effectively emerging market economies translate ESG-oriented capital into tangible sustainability performance.

The paper “Fiscalization in Croatia: Evolution from 1.0 to 2.0 – Technical, Legal, and Business Changes” examines key phases in the development of fiscalization within Croatian legislation and business practice. The first part analyzes Fiscalization 1.0, which established the basis for digital control of cash transactions in retail, defining the technical framework and main objectives such as business transparency and reducing the grey economy. The second part outlines the requirements of Fiscalization 2.0, which from 2026 introduces mandatory electronic reporting of all business transactions, including B2B and B2G exchanges, digital document exchange, and the elimination of traditional record-keeping systems. The paper compares regulatory frameworks, technical implementations, and their impact on entrepreneurial activity. Special attention is given to the preparation of entrepreneurs and accountants, software adaptation, and new reporting obligations toward the Tax Authority. Fiscalization 2.0 is concluded to represent an essential step toward a digital economy, increasing efficiency and transparency in Croatia’s business environment.