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Positive contributions of international tourism to the balance of payments of a country are those which can be talked about, which can be followed and measured. On the other hand, tourism, like all export activities, adds to the national product, create employment and income in ancillary sectors, and provide resources to the national budget by way of taxation. In identifying the place of tourism in national economy, various interactions can be considered in two groups:

Introduction: Just as the tourism event begins with the human element, it again ends with the human element. Therefore, the existence, behaviours and attitudes of the human factor is an issue that should be prioritised much more when compared to other sectors. Consumer behaviour involves certain decisions, activities, ideas or experiences that meet the needs and desires of the consumer. Prior to these actions, consumer behaviour is concerned with all the activities directly related to the attainment, consumption and disposition of the products and services. In this chapter, touristic consumer behaviour, consumer choice and behaviour of the relevant destination, and the management of the destination choice process are presented.

Aim: The chapter aims to reveal how important it is to know the consumer’s destination choice behaviour in both ensuring that the consumer has had a satisfied holiday during the holiday process, and that employers and employees, as service providers, experience the peace and pride of providing a good and quality service. Knowing the behaviour patterns of potential consumers and developing their marketing activities accordingly will provide great convenience to service marketers in the future.

Method: To do this a literature review has been carried out on the issues of destination choice behaviour and tourist travel behaviour.

Result: Tourist behaviour is the most significant indicator or predictor of future tourist behaviour. Considering the social role of the tourist, the behaviour of a tourist can also be an indicator of the behaviour of others. With their behaviours, tourists determine the norms of social behaviour within the context of tourism. These norms are also followed by other consumers such as engaging in tourist behaviour, as well as those who have not travelled yet. Tourist behaviour is the context of the consumer behaviour in the purchasing and abandoning the tourist services.

Implication: The characteristics of the consumer, their past experiences, the level of influence from other consumers, etc. In the future, knowing the behaviour patterns of potential consumers and developing their marketing activities in this direction will provide great convenience to service marketers.

Originality of Study: In the study, it is desired to draw attention to the importance of knowing consumer behaviours in their destination selection. Therefore, this study is thought to be useful in future studies, especially in terms of shedding light on the consumer behaviours and roles that play a role in determining the factors that play a role in destination selection.

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations. Especially after the 2008 financial crisis, which deepened into values crises, the need for evaluating social, environmental, and economic consequences and herein for non-financial disclosures accrued. This chapter aims to outline the current state in the ecosystem for non-financial reporting and its projected future developments and suggests further developments in this field. Since financial institutions played a negative role in the crises and will be important in future responsible investing, the authors also addressed some financial institutions’ specific non-financial issues.

Method: In search of an answer to our questions about whether existing non-financial reporting pronouncements meet (various) stakeholders’ expectations and whether international pronouncements are needed, we rely on triangulation. We start with the identification of phenomena of non-financial reporting. Description of phenomena is further on supplemented with a literate overview. Based on a review of prior research and study of the current framework’s pros and cons, we present a possible path of further development in non-financial reporting. Making that mixed-methodological approach is used (i.e. deductive and inductive reasoning).

Results/Findings: The authors deduce that there has been a substantial increase in demand for non-financial information, social responsibility ratings and other non-financial information services on behalf of preparers, users of such reports and the public. The authors particularly highlight the shortcomings that currently exist and outline the characteristics that future international non-financial reporting frameworks would have to meet with the awareness that such framework or standards will have their advantages and disadvantages. As seen by the authors, the main problem is how to achieve political consensus and then general acceptance by users.

Originality/Significance: The International Financial Reporting Standards (IFRS) Foundation has become active in the field of non-financial reporting and started a project to become an internationally recognised standard-setter. However, with many mandatory or voluntary initiatives being started in this field, IFRS Foundation will need to address many challenges and ambiguities to become a leading organisation in non-financial reporting. Therefore, the research question is whether a new board, comparable to the International Accounting Standards Board, with the straightforward task of setting non-financial reporting standards would be needed in the future.

Although risks are present in any organisation and the importance of their study is obvious, the authors find that risk analysis is an area still in its infancy, as reflected in the small number of existing publications on this topic. Human resources tend to understand risk in an elementary way. The ability of human resources to perceive risk is the ability and competence to identify a potential threat that does not always appear.

Aim: The aim of the this chapter was to provide additional knowledge on human resource competencies, in order to avoid the emergence and spread of risks at the organisational and cyber level.

Methodology: The authors used the quantitative–comparative analysis, by presenting all the details regarding the competencies of the human resource in order to manage the risks at organisational and cybernetic level.

Findings: The findings of this chapter show that the compulsory competencies of the human resource influence both the general competencies and the special competencies: information technology and communications, security ethics and economic ones. These, in turn, can improve or diminish cyber security competencies by almost 50%.

Originality of the Study: This study is highlighted by results obtained from the analysis of the capacity of human resources, to integrate theoretical knowledge and practical competencies on the perception of cyber risk. Of particular importance for this research are the analysis of data and the interpretation of results on human resources competencies. In this sense, throughout the chapter are assessed the skills of human resources, necessary for the management of cyber risks at the organisational level. In terms of future research implications, it could be important research to identify a method of assessing the competencies acquired by human resources applied from the perspective of cyber risk.

Introduction: Towards the end of 2019, it had been reported that a new kind of Corona virus, COVID-19, appeared in Wuhan, China, and since then the source of this virus is obscure. However, the new coronavirus is spreading rapidly and has become a worldwide pandemic. Countries round the world are implementing their own strategies in combating the epidemic.

Aim: In this chapter, the effects of information and communication technology on the management and control of businesses in small- and medium-sized enterprises (SMEs) operating in Kosovo during the COVID-19 pandemic are investigated. Moreover, since recently the SME’s in Kosovo have shown faster development in terms of technology, thus the dimensions –the size of amount (unit) of investment is being researched as well.

Methods: In this chapter, in an online survey method, respondents were needed to answer using a Likert 5 scale has been applied. The results of online surveys are taken from 54 businesses that were found suitable for evaluation. The data are analysed using the SPSS 23 package program, and the results of frequency analysis, averages and standard deviations were examined. It has been tried to determine whether there is a difference within the approach to information technologies of SMEs operating in Kosovo, based on the year of operation, sector, number of personnel, production system type, supply market, target market, foreign capital partnership and legal structures.

Findings: According to the results of the analysis obtained, it has been determined that enterprises in Kosovo have different approaches to information technologies consistent with their years of activity, number of personnel, supply markets and target markets. In addition, according to the results obtained, enterprises made the biggest investment in information technologies during the COVID-19 pandemic period.

Conclusion: According to the data analyses and the results obtained, disclosed that the utilisation of the Internet, e-mail, capacity increase, communication and improving working conditions, to the areas where businesses make the most use of information technologies. It has been determined that the enterprises evaluate information technologies differently according to their operating time, the sector they operate in, the production tour, the supply market and the target market situation.

Originality: Information technologies and investments in this field are a very new concept for businesses in Kosovo. The results obtained from the research will offer very important information and suggestions for businesses that are new to digitalisation.

Introduction: Tourism is one of the fastest growing industries in the world and an important source of income, taxes and jobs while being closely linked to social, economic and environmental well-being of many countries, especially of the developing countries. Sustainable tourism can be considered as an extension of the sustainability concept in the tourism sector, to meet the current needs of tourists, without compromising the possibilities of future generations to satisfy their own needs. The sustainable development of the tourism sector cannot be achieved if certain social groups will not be able to continue accessing tourism services and, at the same time, if the negative aspects of the environmental impact are neglected. The components of sustainable development actually form the core of social innovation activities. New business models, digital devices, user-generated content, big data and online commerce have positive effects on sustainable tourism. But the quality of the tourist product is influenced by the quality of the human factor. Activities that can be performed remotely will be based on new technologies, which require new skills and competencies for employees. It is necessary to reconfigure the implementation of the tourist services process, in which the human interaction is reduced and, at the same time, the client experience is stimulated. The COVID-19 crisis can be considered a catalytic moment to reconsider the growth trajectory of the tourism industry, in the sense that all activities can be reorganised so that the development of tourism is sustainable, with a less destructive impact on the social and environmental component.

Aim: The purpose of this chapter is to review the valences of sustainable tourism in the context of societal changes at the European level.

Method: An extensive literature review was carried out and then the authors discussed the critical issues affecting sustainable tourism. To achieve this, the authors incorporated findings from various researches into four categories. The result is a new perspective and a new potential framework for analysis.

Findings: The authors identified four critical factors that have the potential to influence the sustainable tourism development: social innovation, digitalisation, management of crisis situations and human capital development.

Originality of the Study: This chapter offers a new perspective on the factors that influence the sustainable tourism. These new factors offer potential for further in-depth analysis and refinement.

Introduction and Purpose: Sustainable development is a concept that plays an essential part in the business and industry of the twenty-first century. At present, the authors observe a wide range of models to analyse and implement sustainable development measures, which use various methodologies to address sustainability goals and monitor and assess implementation progress-wise. These models are based on a systemic vision and the complexity of the interconnected component elements. This chapter presents two fundamental concepts (systemic and related) through a comparison made between two sustainability assessment systems, the first one focussing on evaluating the sustainable development goals (SDG) implementation, and the second one focussing on environmental, social, and governance (ESG) criteria assessment.

Methodology: Then, using cluster analysis, the authors grouped European Union (EU) member states from a sustainability assessment point of view.

Findings: Results show a congruent and complementary evolution of EU member states that use both sustainability assessment systems. As an outcome of this research, the authors suggest integrating the two sustainability assessment systems to better understand the phenomenon and the evolutionary trends in the field of sustainability.

Significance and Originality of Findings: Using the comparative approach and the cluster analysis method, this chapter showed that the two systems are consistent and offer compatible and complementary views, which led at necessity of integration of the two visions into a unitary systemic concept consisting of inputs (ESG scores) and outputs (SDG index).

Purpose: In addition to the liberalisation policy, big data has revolutionised the level of awareness among customers about the quality and prices of insurance products. The rationale behind this study is to underline the issues in managing product portfolios in a disruptive environment, where a sudden and unexpected situation like COVID-19 pandemic is going to challenge the traditional models and insurance covers of organisations as well as individuals.

Methodology: The study is based on secondary data. The scope of the study will only be confined to the top two general insurance companies in India based on year of registration and market share to compare their product portfolios during pre- and post-liberalisation periods ranging from 1985–1986 to 2000–2001 and 2001–2002 to 2018–2019, respectively.

Findings: There is a lack of a balanced product portfolio for fulfilling the varying needs of customers. The insurance companies needed to set up different portfolios and should provide separate covers for natural catastrophes such as floods, earthquakes, landslides, tsunami, and the occurrence of new pandemics like COVID-19.

Significance: The study highlights that the outbreak of COVID-19 and similar pandemics or global emergencies need special preparation from the insurance sector.