Headings of the journal
"Economics and Management"

Annotation: This article examines the development of internal audit systems (IAS) in public companies. It focuses on the specific legal framework for organizing IAS in such companies, as they are public joint-stock companies. The article reveals the nature of the regulation and construction of the IAS using the example of specific materials and regulations of a large public company PJSC LUKOIL. The study provides a detailed description of the bodies created to conduct effective internal audit in such an organization, their functions, and their interrelationships. The internal audit system is linked to the nature of the business structure, which is used as an illustration for the company’s IAS model. Special attention is paid to the extensive range of IAS functions in public companies, including both a risk management system, assessment of the quality and reliability of the work of departments and the reports they generate, and monitoring the alignment of internal and external audit processes. The meth- odology for annual planning of the IAS unit’s activities is examined in considerable detail. As a conclusion, a number of findings are highlighted that allow similar participants in large businesses to use the experience of the internal audit service of the large public company under consideration.

Annotation: The article considers the mechanism of the forming of an autonomous risk management system (ARMS) based on the synergistic effect. The relevance of the study is due to the need for adaptive risk management, which are becoming increasingly interconnected, when one risk can affect another, and they can combine to create new, more complex situations. In the conditions of impossibility of complete elimination of risks, it is necessary to combine modern methodologies with a focus on synergy. The main goal of the work is to substantiate the feasibility of joint application of strategic management methodologies (based on the Balanced Scorecard) and process integration for risk management using the synergistic effect. The study revealed synergistic effects that arise when combining the ARMS and these methodologies, which correspond to the structure of the “triple helix” model. Particular attention is paid to the forming of synergy at the key stages of the developed life cycle model. The results show that the synergistic effect significantly increases the usefulness of the developed model. An example of practical application confirms the relevance of the proposed approach. The results obtained can be useful for top managers, scientists and specialists interested in the development of autonomous risk management information systems based on the synergistic effect.

Annotation: The article is devoted to the study of the transformation of corporate strategic planning in the context of the digi- talization of the Russian economy. The changes in approaches to the formation and implementation of company strategies under the influence of digital technologies are analyzed. Based on the analysis of regulatory documents, statistical data for 2020–2025 and cases of the largest Russian companies, key trends in the transformation of strategic planning have been identified. The study showed that Russian companies are moving from traditional long-term planning models to flexible, adaptive strategies based on data management and digital platforms. The main barriers to the digital transformation of strategic management have been identified, including the unwillingness of the corporate culture to change and the shortage of qualified personnel. The success factors of the digital transformation of strategic planning are considered, as well as the prospects for development in this direction until 2030. The results of the study contribute to understanding the specifics of Russian business adaptation to the digital economy and can be used to develop digital transformation strategies.

Annotation: The role of corporate volunteering in Russia, which helps strengthen the social responsibility of business and achieve national development goals, is increasing from year to year. In recent years, there has been a signifi- cant increase in the number of companies implementing such programs, which reflects the desire of businesses to contribute to solving social and environmental problems of the country. The object of the study is corporate volunteering as a socially significant activity of organizations. The article examines the historical process of the emergence of corporate volunteering. A study of the concept of “corporate volunteering” was conducted, the goals and objectives of this type of activity were identified. The author assessed the role and benefits of corporate volunteering for companies and employees. The article also considers the forms of implementation of corporate volunteering in Russia. The article examines the legal and organizational restrictions on the development of corporate volunteering in Russia. The article provides an in-depth analysis of corporate volunteering as an element of corporate social responsibility of a factor in the sustainable development of organizations and society. The influence of corporate volunteering on the socio-economic development of regions and organizations was revealed. In light of these ideologies, the author developed recommendations for the development of corporate volunteering programs in Russian companies, with the help of which it is possible to increase the social responsi- bility of business, strengthen the internal corporate culture and create effective strategies for involving employees in volunteer activities, which will have a positive impact on the sustainable development of organizations.

Annotation: The most important criteria for choosing risk management methods in a small enterprise were identified, namely low cost and relatively not high complexity. Possible strategic mistakes in risk management at a small enterprise are characterized. The problem of limited access to information and the ability to process the information re- ceived in a small enterprise is highlighted. It is proposed to select the division of all risks of a small enterprise into risks of the internal environment and risks of the external environment as a basis for risk management at a small enterprise. Risks of the internal environment of a small enterprise are characterized as more accessible for forecasting, making it possible to influence the probability of its implementation and the magnitude of its consequences. It is justified the necessity of primary concentration of small enterprise efforts on managing exactly internal, rather than external environment risks. The most important parameters of small enterprise risks rank- ing were identified with giving priority to the magnitude of risk consequences rather than to the risk probability. The features of managing small enterprise external environment risks are characterized taking into account monitoring of counterparties and transactions accompanying, as well as protection against unfair competition. The recommendations for small enterprises risk management are justified.