This article provides a comprehensive analysis for the genesis of the systemic crisis in higher education in the Russian Federation. The author identifies key contradictions between the declared goals of training highly qualified personnel and the actual results of universities' activities, which are manifested in structural imbalances in the labor market and a mismatch between graduate competencies and the needs of the economy. The methodological basis of the research includes historical-genetic and comparative analysis, as well as the study of documents and statistical data. It is established that the fundamental cause of the crisis is the destruction of the differentiated Soviet model of universities and the uncritical adoption of Western standards (the Bologna Process), which led to the unification of the system and its detachment from the strategic needs of the national economy. The paper substantiates the necessity of changing the educational paradigm – a transition from the model of the "executive person" to the model of the "creative person". The finding of the study is development of specific state policy measures aimed at a profound transformation of the education system and its integration with the real sector of the economy to achieve technological sovereignty. Particular attention is paid to such reform directions as restoring the sectoral specialization of universities, enhancing prestige of engineering and technical education, and creating effective coordination mechanisms between universities, research centers, and industrial enterprises.

The new, fundamentally changed political and economic situation of Russia after 2022 produces strict imperatives for restructuring the entire system of economic relations. The current situation has actually marked the exhaustiveness of the previous model, which was critically dependent on technology imports. To replace it a strategic goal has been formulated – building full technological sovereignty of the country with a special focus on the basic sector of the national economy, specifically the industry. The impact of the course on technological autonomy on regional industrial development is of fundamental importance. The restrictions imposed on technology transfer have put many industries in a situation of challenge, requiring immediate adaptation and the search for alternative solutions. The emerging shortage in access to advanced foreign developments and components creates risks of slowing down the innovation process in the field. This, in turn, can negatively affect long-term development prospects of the regions, undermine competitiveness of their industrial enterprises, complicate the tasks of increasing operational efficiency and optimizing production costs. In the light of these challenges, the task of quantitative and qualitative assessment of the degree of influence of sanction restrictions in the technological sphere on the dynamics of industrial development of regions is crucial, taking into account their established industry specialization. It is necessary to understand which entities of the Russian Federation and which industrial clusters have turned out to be the most vulnerable, and where, on the contrary, windows of opportunity for import substitution and formation of new competencies are opening up.

The article examines the main types of territories with special economic regimes: special economic zones, free economic zones, and advanced development territories. Their typology, goal establishing, conditions and features of functioning, as well as variants of the legal regime are presented. The effectiveness of their functioning in key economic areas is summarized. In the Russian Federation, there are the following types of special economic regimes: special economic zones, free economic zones, territories of advanced development. Special economic regimes are created with the aim of creating favorable business conditions, attracting investment and stimulating development of priority industries, which undoubtedly determines the relevance of the topic of this study. In Russia, the operation of free economic zones is regulated by a special legal regime that provides preferences for businesses and permits the use of a simplified customs regime. The purpose of creating special economic zones is to promote important sectors of the economy, develop tourism, port and transport infrastructure, develop technologies and bring them to the market, as well as launch new products. Legislative regulation of special economic zones is carried out by Federal Law No. 116FZ dated 07.22.2005 "On Special Economic Zones in the Russian Federation", which establishes the legal regime of special economic zones, the procedure for creating zones and terminating their existence, and the specifics of entrepreneurial activity on their territory. 116-FZ interprets the definition of "a special economic zone is a part of the territory of the Russian Federation, which is determined by the Government of the Russian Federation and which has a special regime for conducting business, and the customs procedure of a free customs zone may also be applied".

The fundamental provisions of the Food Security Doctrine to ensure physical availability of food to the population are implemented through the development of various forms of retail. The general tendencies in economic development, digitalization, changes in consumer preferences, external factors affect the forms of retail in the forms of food retail in accordance with general trends in economic development, and the possibility of purchasing food products by different groups of the population depending on consumer habits regarding purchasing methods. As a result of retrospective and structural analysis of statistical data and aggregation of public opinion survey results, a shift in consumer preferences was revealed, expressed in a significant decrease in the share of market and fair trade. It should be noted the growth of retail chains and online food trading. Penetration of digitalization processes into the agricultural sector, including cooperation of agricultural producers through agro-aggregators. Despite the change in consumer habits, there remains a significant portion of the population that prefers traditional ways of purchasing goods in markets and fairs. In order to ensure physical availability of food for all groups of the population, support for market and fair trade, mobile commercial outlets continues despite their small share in the turnover. The Kaliningrad region is characterized by cooperation of local producers, the increase in the share of online trading in food products at a higher rate than the Russian average. In general, it can be concluded that the development of retail in the Kaliningrad region is in accordance with all-Russian trends with the features due to the exclave position of the region and limited market capacity.

The article is devoted to the methodological features of the development of specific models of innovative development of regions. The relevance of the study is determined by the need to overcome universal patterns in regional policy and transition to contextually oriented strategies that take into account the unique socio-economic, historical and institutional landscape of each territory. The paper substantiates an integrated approach synthesizing quantitative diagnostic methods (statistical analysis, benchmarking, SWOT) and qualitative research (in-depth interviews, focus groups, case studies) to identify both formal indicators and hidden social capital and informal connections. Special attention is paid to the stages of predictive and analytical modeling, including scenario planning and technological foresight, to determine realistic trajectories of smart specialization. The key thesis of the article is that the viability of the model directly depends on its legitimization by the local community. Therefore, the principle of collaborative design is proposed as the cornerstone of the methodology, implemented through strategic sessions and design seminars with key stakeholders. The development process is presented as an iterative cycle in which the stages of analysis, dialogue and design constantly interact, ensuring the creation of an adapted and implementable strategy. The result of such work is not a formal document, but a strategic narrative shared by the regional community that can mobilize resources for long-term growth.

The paper analyzes the impact of sanctions on the innovative aspects of the industrial sector. The main descriptive parameters are the indicators of innovation activity, the share of innovative products in total production, as well as company assessment of the practical effectiveness of innovation processes. The latter aspect is a fundamentally new approach to assessing the impact of sanctions on innovation receptivity, as it allows assessing not only the process of introducing new technologies into production and the innovation process itself, but also its feasibility, specifically the benefit is a key condition for the development and implementation of new technologies, goods, and processes. In the course of the work, it was found that innovation activity in the mining industry significantly decreased in 2014 and in 2022 as a result of the corresponding stages of anti-Russian sanctions. In the manufacturing industry in 2014 there was a slight increase, and in 2022 there was a decrease in innovation activity. In the production of innovative products (relative share of its total) in 2022, the industry as a whole was also characterized by a negative result. However, a number of areas, on the contrary, began to develop innovative production activities intensely in the wake of reduced competition from imports. From the point of view of changes in the effectiveness of innovations in 2022, the worst situation was observed, when the main part of the innovations either had no effect or it was minimal. But in 2023–2024. there was an increase in the efficiency of innovation processes. In general, it can be concluded that 2022 had a negative impact on the innovation receptivity of the industry in terms of both innovative production and innovation efficiency, but since 2023 there has been a positive trend for all the areas.

Sustainable development remains a key development priority for our country. At the micro level (that is, the level of individual enterprises), this process is implemented through the adoption of ESG management principles. However, the dissemination of ESG concepts currently faces a number of challenges. In this study, the author systematizes the barriers that arise in the implementation of specialized tools for implementing ESG principles, based on the analysis for non-financial reporting by Russian companies. Furthermore, the key trends in the development of sustainability reporting by Russian companies are identified and key provisions of non-financial reporting by five large industrial enterprises in Russia are systematized. Based on the obtained results, the barriers to the implementation of ESG management principles at the micro level are identified, which are of an economic, social, managerial, and technological nature. The obtained results will serve as a basis for future research, can be used by researchers and graduate students studying the provisions of the topic under consideration, and taken into account by state, regional, and local authorities. Among the research prospects, issues of assessing the implementation of specialized tools (financial, organizational, etc.) for the implementation of ESG enterprise management principles are highlighted.

The article examines current trends and prospects for the development of the crop production industry in the Russian Federation as a basis for the international expansion of regional agricultural enterprises. Based on the analysis of official statistics and data from international organizations, the key competitive advantages of Russia in the global agri-food market are identified, in particular, the leading positions in wheat exports, which reached a record share of 24,8% in the 2023–2024 season. Within the framework of a comprehensive approach combining macro-, mesoand micro-level analysis, the industry context and the potential of a particular enterprise are assessed. For Tverskoye LLC, the SWOT-analysis method systematized internal and external factors affecting its potential to enter the international arena. Based on the diagnostics, practical recommendations and a phased strategy have been developed, including a focus on wheat exports as a "locomotive", diversification through promising niche crops (rapeseed, flax) and the establishment of partnerships with international traders to minimize risks. Special attention is paid to overcoming typical barriers for regional producers: logistical constraints, lack of experience in foreign trade operations and dependence on changing state agricultural and foreign economic policy. The findings of the study, presented in the form of a strategic model and a roadmap, can be applied to the formation of an internationalization strategy for agricultural enterprises located in the Central Federal District and having a similar production profile. The practical significance of the work is confirmed by a ready-made algorithm of actions for the management of the company under study.

In recent years, one of the directions of the long-term strategy for the development of large industrial enterprises in Russia has been the concept of sustainable development, for the assessment of implementation where the formation of a corporate information environment, presented in the format of annual reports or non-financial reporting is a prerequisite. Currently there are no uniform requirements for the submission of annual reports and there is no complete list of mandatory topics which information should be provided in the reports. The article presents the study findings in the development of methodological approaches to the formation of the accounting and information model of ESG activities of industrial enterprises in accordance with the requirements of international and national accounting and reporting standards. Based on a retrospective analysis of the Russian practice of the information disclosure level on the implementation of the concept of sustainable development in industrial enterprises, a systematic and unified list of topics for which information should be disclosed in financial reporting is proposed, as well as an indicator hierarchy system and their coding used in the accounting and information model of ESG activities of industrial enterprises. Using the example of Gazprom PJSC, the author's ESG reporting format is presented, which is offered for use by Russian enterprises. The proposed universal accounting and information model of ESG activities of enterprises, reflected in non-financial reporting, should serve as a basis for further development of the formation system and external verification of ESG reporting, expansion of its functionality and integration with international standards of formation, as well as for final ESG assessment and creation of a unified information environment of the ESG landscape of the financial management system of enterprises.

This article examines the theoretical foundations and practical aspects of fixed asset analysis as a key factor in improving production process efficiency and competitiveness at meat processing plants in a dynamically changing environment. The empirical basis for the study is formed by the financial statements of Syzran Meat-Processing Plant, JSC for the period 2022–2024, which allows tracking the dynamics of changes and assess long-term development trends at the enterprise. The assessment of the structure, condition, and efficiency of fixed assets was conducted. The comprehensive economic analysis revealed significant potential for increasing capital productivity and optimizing asset depreciation management. The factor analysis methods were used to identify the factors that have the greatest impact on fixed asset productivity. Based on the obtained results, specific recommendations were developed for improving the fixed asset formation policy at meat processing plants and increasing their efficiency, which have practical significance for strategic planning and management decision-making at enterprises in the industry. The findings are valuable for managers and specialists at meat processing plants focused on enhancing their competitive position and business sustainability in an uncertain environment.

Currently, the global economy is developing in a turbulent environment, affected by factors that were only considered in theory in the previous decade, such as epidemics, sanctions, political pressure, and wars. The established supply chains for raw materials, goods, and financial flows have been disrupted, not only due to economic reasons, but also due to political factors. Businesses are forced to adapt quickly to new suppliers and customers, and explore alternative logistics routes. With the departure of some foreign companies and the arrival of others, including new ones from new countries, local enterprises find themselves in a changed competitive environment in the domestic market, and the question of their future activities arises. This necessitates the assessment of company competitiveness in order to develop competitive strategies. Mechanical engineering has become one of the branches of Russian industry that has the strongest impact of sanctions. The manufacturers of machine-building products that previously used Western components, equipment and technologies, have faced the inability to continue producing goods and their displacement from the market by Chinese competitors. There are various methods for assessing the competitiveness of companies, developed without taking into account the specifics of individual industries. The article classifies the main ones, identifies 4 groups of methods – matrix, graphical, evaluation and operational. The advantages and disadvantages of each group of methods and each individual method in general and for the engineering industry in particular are revealed. The need for further development of methods for assessing the competitiveness of engineering companies in modern market conditions, taking into account the specifics of the industry, has been identified.

In recent years, much attention has been paid to the disclosed information about the company in financial reporting in Russia. This study analyzes the disclosure of information on gender equality policies in non-financial reporting of Russian companies. Its relevance is explained by society's demand for active participation of the company in solving social problems and improving corporate management in terms of corporate social policy. The aim of the study was to identify the main trends in the disclosure of the results of the company's actions in the field of gender equality based on the analysis for its non-financial reporting and assess the possibility of assessing the quality of corporate company's social policy. For its implementation the selective analysis of non-financial reporting of the largest companies was carried out based on the ESG ranking of Russian companies for 2023, prepared by the RAEX rating group. The results allowed compiling a list of disclosed gender indicators, highlight the most important ones, divide the list into thematic groups and identify a number of bottlenecks in the disclosure of information on the company's gender policy. The study found that many companies disclose information on the identified topic groups. However, a large number of different indicators and the lack of a clear methodology for their disclosure make it difficult to assess the quality and effectiveness of the company's social policy with regard to the achievement of existing social development goals. The findings of the study demonstrate that it is necessary to develop uniform recommendations for disclosure of gender-specific indicators, both in terms of the list of indicators and the methodology for their assessment.

This study aims to analyze the state of international cooperation in the aerospace field, assessing its features, problems and successes. Special attention is paid to the main trends and factors influencing the interaction of countries in this area. It is important to identify areas for further development of cooperation in order to solve problems such as space exploration, environmental monitoring and the creation of new technologies. The paper uses methods of analysis and comparison, including PEST analysis to assess external factors. Based on the data obtained, the SWOT analysis was carried out, which revealed the opportunities and risks. The comparison of strengths and weaknesses with external factors allowed forming a correlation matrix, on the basis of which the directions for the development of international cooperation in the aerospace field are proposed. International cooperation in the aerospace field allows pooling resources, accelerating scientific progress and reducing the costs of major projects. The theoretical value of the work lies in the fact that the results of the analysis make it possible to assess the state of the industry and identify problematic issues for future research. The practical value lies in identifying promising areas for the development of international cooperation in the aerospace field that can be applied in practice.

This paper examined the influence of corporate governance within the Environmental, Social, and Governance (ESG) framework on customer loyalty. Using a descriptive research design with primary data from 384 university students in Nigeria who were customers of Unilever, the study investigated how customer’s perception of corporate transparency, and ethics affect their loyalty, and whether there is difference in corporate governance perception of male and female customers. The research examined the hypotheses which were analysed via regression and t-test. This present research results showed that customer’s perception of corporate governance through transparency and ethics mechanisms, influence their loyalty. The research contributes to understanding the business value of ESG governance and provides strategic insights for organizations seeking to build sustainable competitive advantages through governance excellence.