In the face of challenges like the war in Ukraine and the digital transformation,

sustainability, more than ever, is seen as a key prerequisite of socio-economic

development. The articles included in the current issue offer an overview of theoretical

and empirical perspectives on the problems associated with ensuring the

sustainable development of an economy in the conditions of discontinuity. The

findings presented by the authors confirm the need to continue research efforts in

order to develop an interdisciplinary and multi-dimensional approach to sustainable

management and finances at the level of companies and regions.

In the article entitled Payment Security in the Digital Age, M. Lotko identifies factors

influencing users’ sense of security and their concerns related to electronic

payments. Based on a review of the literature and results of a questionnaire survey,

the author concludes that by educating users about banking security standards

and encouraging them to regularly change passwords, their level of trust

towards digital payments and the level of transaction security can be increased.

The benefits and threats associated with artificial intelligence are discussed

by W. Ilnicka. The article provides examples of how this technology has revolutionised

many aspects of modern life by offering greater efficiency, convenience

and personalization. However, all these innovations could disrupt the existing

labour market and raise serious privacy concerns given the large and constantly

growing amount of data processed by AI.

1. Kozłowska-Makoś analyses the impact of transfer pricing on the effectiveness

of ES G reporting in capital groups and identifies key trends and relationships

between transfer pricing policies and ESG indicators. She concludes that

that a transparent way of establishing transfer prices has a positive effect on the

perception of ESG reports but its implementation is associated with additional

costs and regulatory complexity.

In the article entitled Public Procurement Procedures from the Perspective of Construction

Contractors, M. Blaszke focuses on problems associated with the interpretation

of tender documentation, offer submission and contract implementation.

Based on questionnaire data, the author concludes that efforts to streamline

tender procedures, improve their transparency and adapt them to market needs

market can help to improve the efficiency of the public procurement system and

increase the level of satisfaction for all those involved in the investment processes.

In his article G. Chrobak describes results of a study analysing different scenarios

for estimating the amount of corporate income tax. The author identifies

temporary differences in the reported value of projected deferred tax assets,

which depend on the predetermined gross profit/loss and fluctuations in the

amount of tax differences.

1. Purzyński analyses to what extent an increase in the percentage of income

tax transferred to public benefit organizations has affected their income from this

source. In addition to describing changes in relevant regulations, the author looks

at empirical data for 2010–2024 to determine the scale of the impact.

The article entitled Listing Act — A (R)evolution in the Capital Market, by

1. Purzyński describes the current situation of the Warsaw Stock Exchange regarding

capital acquisition opportunities available to businesses. The author identifies

the most significant legal changes introduced by the new regulatory framework,

particularly from the perspective of issuers.

It is the hope of the journal’s editorial board that the articles included in the

current issue will be interest to its readers and will inspire scientific debate and

further research.

Mariola Grzebyk

Izabela Krawczyk-Sokołowska