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The transformation of the economy towards sustainable development based on ESG principles is one of the most pressing tasks. This article aims to study the current state of implementation of ESG principles in the context of sustainable development in Kazakhstan and identify critical factors influencing these processes. Special attention is given to the environmental component of ESG development, considering its importance in light of global demographic and technological changes. During the research, general scientific methods of cognition (analysis, synthesis, analogy, generalization, classification), as well as methods of quantitative and qualitative analysis, were applied, allowing for the identification and systematization of critical achievements in implementing ecological aspects of the sustainable development strategy in the republic. The article provides an assessment of Kazakhstan's involvement in adapting the best international practices in the ESG sphere, specifically in the activities of companies. Trends in the change of Kazakhstan's global rankings were analyzed using the Climate Change Performance Index (CCPI) and Sustainable Development Index (SDI). According to the assessments of international experts, a conclusion was drawn about the worsening of Kazakhstan's position. The article gives a detailed characterization of factors hindering the promotion of environmentally responsible investments and reducing the effectiveness of projects for climate change adaptation in the republic. As a result, factors contributing to the successful implementation of ESG development policy in Kazakhstan were identified, and recommendations based on this were given for further activation. The conclusion emphasizes the relevance of continuing research in strengthening the informational support of the ESG development process in the economy, primarily through implementing non-financial reporting.
Kuur et al. (Sun,) studied this question.