Headings of the journal
"Economics and Management"

Annotation: The article examines the issues of changes in Russian legislation in the field of regulations for disclosure of accounting information by enterprises and organizations associated with the imposed sanctions restrictions by foreign states and associations in a number of industries, companies and individuals. Attention is drawn to the models of imposed restrictions on disclosure of information, possible subjects of their use. The analysis of the composition of forms disclosed or restricted to disclosure when companies introduce different access models is given. Conclusions are drawn about the impact of restrictions in the disclosure of reporting information on the investment climate. A number of recommendations have been formed to clarify the regulatory framework of restrictions to prevent cases of its unfair use.

Annotation: The article presents a study aimed at substantiating theoretical and methodological approaches to the concepts of “digital law” and “digital economy” and identifying trends in their development in modern conditions. The relevance of the chosen research topic is due to the fact that in the conditions of globalization and openness of the economy and law, high competition leads to the need to address the use of innovative potential in all spheres of human activity – there is a need for new management technologies built on the basis of digitalization of all spheres of society, including economics and law. During the research, the author used general scientific and special methods of science, including: description, comparative, system-structural, sociological, logical, etc. The main results of the study are an assessment of the prerequisites for universal digitalization and the emergence of such concepts as: “digital law” and “digital economy” from a historical point of view; assessment of the use of information and communication technologies by companies in Russia and abroad; monographic studies of the concepts of “digital law” and “digital economy”; the author’s formulation of the digital data concept as a legal category; proposals for improving Russian legislation in the field of digital law and the digital economy.

Annotation: The article explores the phenomenon of leasing financing as a tool that contributes to overcoming the economic crisis and improving the sectoral structure of the economy of the Russian Federation. In conditions of objectively limited access to capital markets, the leasing mechanism can contribute to the development of infrastructure complexes, such as transport, communications, energy, agriculture. Leasing is also an effective tool to support the development of small and medium-sized businesses, to strengthen its role in the sectoral structure of the economy. The authors reveal the key features of operational leasing in comparison with financial; analyze the current state and emerging trends in the leasing market. The thesis is substantiated that the mechanism of operational leasing is able to provide additional investment in the development of the real sector of the economy of the Russian Federation.

Annotation: The attention of the academic community, governments and corporations is drawn to the need to reduce the harmful impact of business on the environment, address social issues, and improve the corporate governance system. In this regard, the adoption and implementation of managerial decisions in business from a position of social responsibility is one of the key factors in increasing its value in the long term. This article describes the main approaches to making responsible investment decisions by management companies – professional participants in the securities market, investing investors’ funds in financial assets according to pre-determined investment goals. The authors reveal the key features of the forming of investment portfolios taking into account the ESG criteria, analyze the current state and emerging trends in the financial market The thesis is substantiated that further development of approaches to making responsible investment decisions will provide additional investment in the development of the real sector of the economy of the Russian Federation.

Annotation: The product that is consumed daily by almost every person is bread. The article reveals the most important aspects of the current state and prospective development of the bakery industry in the conditions of numerous sanctions restrictions. The article defines the role of the bakery industry in ensuring the food independence of the state. The assessment of changes of the number in the dynamics of enterprises engaged in the food industry is given. The article analyzes the change in the volume of production of bakery products. As part of the dynamics the analysis of the development of bakery production, an assessment of the consumption of bread products by Federal districts is given. The influence of prices, including on flour and bakery products, is analyzed. The author highlights the distinctive features of the bakery industry. The article analyzes the role of mini-bakeries in meeting consumer demand for bread and bakery products. The main advantages of small enterprises in terms of easier changes in the range of products are disclosed. The author highlights the role of automation in the development of mini-bakeries as one of the conditions for successful business development.