Kazakhstan’s agricultural sector faces increasing pressure from climate challenges, environmental, social, and governance (ESG) requirements, and the national course toward digital transformation. Understanding how ESG and digitalization impact financial performance is crucial for shaping future strategies. The goal is to examine the impact of digital processes and ESG principles on the financial performance of agricultural enterprises in Kazakhstan. Methods – using quantitative data from JSC "Atameken-Agro" for 2014–2023, the study assesses how digital modernization and ESG trends influence revenue, net profit, and return on assets (ROA). Empirical indicators are complemented by case analysis to reveal operational characteristics. Results – the findings show that investment in ESG standards may initially raise depreciation costs but align with long-term sustainability goals. Digital modernization positively correlates with production outcomes, although its immediate impact is statistically insignificant. However, case studies demonstrate that digital tools help increase transparency in ESG practices and facilitate the spread of ecological innovations, which could generate tangible returns over time. Conclusions – as Kazakhstan transitions to mandatory ESG reporting in 2025 and expands digital agriculture initiatives, a stronger long-term synergy between ESG and digital progress is expected. While current monetary effects remain ambiguous, effective government support and technological transformation will enhance this synergy. This research underscores the strategic importance of integrating ESG principles and investment in digitalization as key factors in the transformation of the agricultural sector.
B. Maerdan (Mon,) studied this question.