This study investigated the impact of sustainability reporting on financial performance, with a focus on companies in the Turkish food, beverage and tobacco and textile, wearing apparel and leather sectors. The sustainability reports of 48 companies listed on the Istanbul Stock Exchange for 2022 were studied, and the quality of sustainability practices was determined by using a general index (Sustainability Reporting Disclosure Quality Index (SRDQI)) and three partial indices (Environmental Disclosure Quality Index, Social Disclosure Quality Index, and Corporate Governance Disclosure Quality Index (CGDQI)). To analyze the relationships between financial performance and sustainability practices, two types of regression models were developed, based on which eight models were directly examined. The results indicate the complete absence of a statistically significant impact of SRDQI on all financial performance measures used. Among the partial indices, only CGDQI has a significant positive effect on the Assets Turnover Ratio. An analysis of the influence of control variables shows a multidirectional dependence of individual financial performance measures on the size of companies, their age, industry affiliation, as well as on the structure of capital used. Finally, this study provides directions for improving the institutional environment of sustainability reporting for Turkish companies.

E-business, based on information, communication, and digital technologies, is a component of the digital economy. Furthermore, it is characterized by active development, determining the currently spreading changes in the traditional economy. The purpose of this study is to determine the impact of the digital economy on the realization of sustainable development goals and the transformation of the concept of marketing management. The following research methods were used in the study: historical method—to study the evolution of marketing management concepts; statistical analysis—to study aspects of the digital economy; correlation and regression analysis—to identify the relationship between the level of digitalization and key indicators of sustainable development and marketing management; systematic approach to consider digitalization, sustainable development and marketing as interrelated components of a single system. The article presents the relationship of sustainable development goals with the need to improve approaches to marketing management in the context of digitalization. The objectives include UN goal number 8: “Decent Work and Economic Growth”, number 9: “Innovation and Infrastructure”, and number 12: “Responsible Consumption and Production”. The paper examines the evolution in approaches to understanding marketing management in the twentieth and twenty-first centuries. Correlation and regression analysis is used to identify how digitalization affects certain factors and how these factors contribute to it. The paper analyzes the dynamism of the formation and development of the worldwide digital economy, establishes the relationship between its components, and examines their impact on the ecosystem. The dynamics of the number of Internet and social media users in the world is analyzed and the changes in global e-commerce revenue and digital advertising expenditures are estimated. The positive consequences and opportunities that arise in the digital economy are presented. The authors emphasize the transformation of the marketing management concept with regard to the goals of sustainable development. Marketing strategies and directions in state policy for regulating the impact of the digital economy on the environment, taking into account the goals of sustainable development, are proposed for business entities.

The following article presents a proprietary real-time localization system using temporal analysis techniques and detection and localization algorithms supported by machine learning mechanisms. It covers both the technological aspects, such as proprietary electronics, and the overall architecture of the system for managing human and fixed assets. Its origins lie in the ever-increasing degree of automation in the management of company processes and the energy optimization associated with reducing the execution time of tasks in an intelligent building supported by in-building navigation. The positioning and tracking of objects in the presented system was realized using ultra-wideband radio tag technology. An exceptional focus has been placed on reducing the energy requirements of the components in order to maximize battery runtime, generate savings in terms of more efficient management of other energy consumers in the building and increase the equipment’s overall lifespan.

The transformation of vocational education and training (VET) systems has become a strategic priority for achieving Sustainable Development Goals (SDGs), particularly in the context of accelerating global economic transitions. This article examines how EU member states modify their VET systems to address evolving labor market demands and align with the objectives of SDGs 4, 8, and 10, utilizing system alignment, decentralization, infrastructure development, stakeholder engagement, and investment in green and digital skills. The article analyzed the influence of these five strategies. Using cross-national comparative analysis and multidimensional indicators, the study reveals that strong partnerships with labor market stakeholders and investments in green and digital transitions significantly enhance the responsiveness and sustainability of VET systems. However, assumptions related to the decentralization of governance and infrastructure expansion were not consistently supported, indicating the need for a more nuanced approach to policy reform. The findings offer practical implications for VET policy design, emphasizing flexibility, system coherence, and future-oriented planning. This study contributes to the growing body of research that links education systems to sustainable economic development. The research also concludes that innovative management models—combining flexible governance, labor-market intelligence, and digital innovation—are central to modernizing VET and improving its adaptability to future skill needs.

The relationship between firm size and the financial performance of advertising and marketing companies remains understudied in the academic literature, including in the regional context. Using a panel data methodology, this study analyzes the impact of three proxies for firm size (total assets, number of employees, and sales) on the financial performance (return on assets and profit margin) of the 500 most profitable advertising and marketing companies from 16 Western European countries over the period 2019–2023. Weighted least squares regression analysis revealed statistically significant negative effects of all three proxies for firm size on financial performance, with the strongest negative effects on total assets on return on assets and sales on profit margin, which is similar to return on sales. Empirical data confirm the inverse relationship between total assets and their profitability; this indicates the advantages of resource-optimized business models with high management flexibility and effective use of intellectual capital compared to material-intensive structures. The inverse relationship between the number of employees and financial performance is due to higher operating personnel costs and the difficulty of effectively managing human resources as the number of employees increases. Increased sales negatively affect profit margins, demonstrating a decrease in the efficiency of converting revenue into profits as operations expand. These findings are important for developing effective financial management strategies and making investment decisions in the industry under study. The research contributes to SDGs 8, 9, and 12 by demonstrating how resource-optimized structures with higher management flexibility and effective use of intellectual capital can outperform material-intensive structures in the advertising and marketing industry.

Purpose: the purpose of this study is to investigate whether corporate governance mechanisms and attributes influence the sustainability performance of companies included in the BIST 50 Index. Results and contributions: Regression analysis showed that there was a significant positive influence of board tenure on sustainability performance and all its types; board size on environmental performance; and a dummy variable for board evaluation externally facilitated and company size on sustainability, environmental, and social performance. A significant negative impact of director attendance at board meetings on social performance was also revealed. This study contributes to the literature on the role of corporate governance in achieving the SDGs for BIST 50 Index companies, highlighting the significant impact of its individual indicators on the achievement of sustainability performance. Methodology: The authors reviewed 45 sustainability reports of BIST 50 Index companies for 2023. Four indices—Sustainability Performance, Environmental Performance, Social Performance, and Corporate Governance Performance Indexes—were developed to characterize sustainability performance and its types based on a content analysis of sustainability disclosures. To analyze the influence of mechanisms and characteristics of the corporate governance system on sustainability performance, eight independent variables were used: board size, number of board meetings, director attendance at board meetings, board independence, board tenure, a dummy variable for board evaluation externally facilitated, a dummy variable for internal auditors present, and a dummy variable for CEO and Chair functions combined. Two control variables, company size and leverage, were used as well. Gap: Today, the scientific literature has no universal approach and understanding of how the corporate governance system should be developed to improve sustainability performance or its individual components. Relevance: Development of a corporate governance system is one of the ways to increase the level of sustainability performance of companies. Impact: The results of the study made it possible to produce several recommendations (expand the number of board members, develop an effective procedure for regular changes of general directors in company boards, introduce independent external control tools in the corporate governance systems of companies) that will lead to the achievement of SDGs 5, 8, 16.