The article addresses a pressing methodological issue in regional studies related to overcoming reductionism and constructing a comprehensive profile of a region. Modern regional studies, as a transdisciplinary field of knowledge, faces challenges in providing a coherent description of regional space, often fragmented by the approaches of various scientific disciplines. This research aims to develop a methodological framework for analysing regions based on the principles of Manuel DeLanda’s assemblage theory. The authors adapt the core concepts of assemblage theory — the exteriority of relations, the heterogeneity of components, emergence, and contingent necessity — to the conceptualisation of the region. As a key analytical toolkit, the article proposes examining the region through the lens of four dimensions of an assemblage: the axes of materiality–expressivity, territorialisation–deterritorialisation, coding–decoding, and connectivity–segmentation. Additionally, temporal characteristics of a region’s existence, such as the relative duration of events and their relative stability, are taken into account. The main result is an operational protocol for constructing an assemblage profile of the region, which allows for the empirical identification of (re)assembly episodes. The protocol establishes minimum data requirements, integration procedures, and criteria for identifying and recording change. It is concluded that the application of the assemblage approach makes it possible to overcome the essentialism of traditional social science, offers a holistic understanding of the region as a socio-spatial phenomenon, and opens new avenues for transdisciplinary regional studies.

This study provides a comparative analysis of digital corporate reporting in the Baltic States within the institutional and technological context of the European Union’s (EU) digital trans­formation. The research methodology is based on a comparative institutional approach and incorporates the analysis of international statistical data, as well as correlation and discri­minant analyses. The institutional dimension of digital transformation is represented by the E-Government Development Index (EGDI), while the technological dimension is measured through the adoption of cloud computing technologies and Enterprise Resource Planning (ERP) systems at the enterprise level. The results indicate that, although the Baltic States be­nefit from relatively favourable institutional conditions for digitalisation, they exhibit substan­tial differences in the digitalisation of business processes and the development of digital cor­porate reporting. A statistically significant positive relationship was identified between EGDI scores and the use of structured forms of digital corporate reporting across EU countries (τ = 0.571; p < 0.001), as well as between the adoption of cloud computing technologies and the prevalence of such reporting forms (τ = 0.515; p = 0.002). The results of the discriminant analysis demonstrate the strong classification performance of the proposed model, which as­signs EU countries to groups with relatively high and low levels of digital corporate reporting development, with an accuracy ranging from 85.2 to 88.9 %. The scientific novelty of the study lies in the development and empirical validation of an integrated model that conceptualises digital corporate reporting as an outcome of the interaction between the institutional and technological conditions of digital transformation. It also provides a comparative assessment of the Baltic States within the broader European context .