caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2025-4-205-222caer-1561Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGМеждународные подходы к нефинансовой отчетности и ESG-практикам: библиометрический и содержательный анализInternational approaches to non-financial reporting and ESG practices: bibliometric and content analysisМазбаеваК. О.MazbayevaK. O.

Алматы

Almaty

kuralaimazbaeva7@gmail.comАриповаМ. Р.AripovaM. R.

Алматы

Almaty

malikaaripova310@gmail.comТокбергеноваЖ. Г.TokbergenovaZh. G.

Алматы

Almaty

jania.tokbergenova05@gmail.comУниверситет международного бизнеса имени Кенжеғали СагадиеваКазахстанUniversity of International Business named after Kenzhegali SagadievKazakhstan20250211202504205222Copyright © Мазбаева К.О., Арипова М.Р., Токбергенова Ж.Г., 20252025Мазбаева К.О., Арипова М.Р., Токбергенова Ж.Г.Mazbayeva K.O., Aripova M.R., Tokbergenova Z.G.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/1561Цель исследования

Цель исследования. Целью данного исследования является анализ практики внедрения принципов ESG в развивающихся странах, а также изучение роли нефинансовой информации в корпоративной отчетности и её влияния на инвестиционную привлекательность. Принципы ESG позволяют оценить не только экономическую эффективность компаний, но и их вклад в социальную ответственность перед обществом и экологическую безопасность. В современных условиях требования ESG становятся важным инструментом для обеспечения прозрачности в соответствии с международными стандартами и достижения целей устойчивого развития. В связи с этим исследование направлено на анализ представления нефинансовой информации в отчетности казахстанских публичных организаций.

Методология исследования

Методология исследования. Исследование основано на содержательном и сравнительном анализе. В рамках контент-анализа применялись библиометрические методы, а также программа VOSviewer для визуализации связей между ключевыми словами, авторами и изданиями. Это позволило выявить тенденции публикационной активности, выделить тематические кластеры и определить авторов, внесших вклад в изучение ESG-практик и нефинансовой отчетности в контексте развивающихся стран. Кроме того, были проанализированы нефинансовые отчеты таких компаний, как Kazakhstan Petrochemical Industries, Jusan Bank, КазМунайГаз, Банк развития Казахстана и Eurasian Resources Group.

Уникальность/ценность исследования. Научная база дополнена комплексной оценкой влияния принципов ESG на финансовую устойчивость, инвестиционную привлекательность и репутацию компаний развивающихся стран. Исследование также вносит вклад в систематизацию научных публикаций по кластерам и побуждает руководство казахстанских организаций уделять больше внимания соблюдению требований ESG в своих корпоративных отчетах.

Результаты исследования

Результаты исследования. Установлено, что внедрение принципов ESG способствует повышению долгосрочной конкурентоспособности компаний, развитию международного сотрудничества и снижению репутационных рисков. Полученные результаты подчеркивают значимость нефинансовой информации для социально-экономического развития развивающихся стран и могут служить основой для разработки эффективных корпоративных стратегий.

Research Objective

Research Objective. The purpose of this study is to analyze the experience of implementing ESG principles in developing countries and to examine the role of non-financial information in corporate reporting and its impact on investment attractiveness. ESG principles allow assessing not only the economic efficiency of companies but also their contribution to social responsibility and environmental safety. Nowadays, ESG requirements have become an important tool for ensuring transparency in accordance with international standards and for achieving the goals of sustainable development. Therefore, this research focuses on the disclosure of nonfinancial information by Kazakhstani public organizations.

Research Methodology

Research Methodology. The study is based on content and comparative analysis. Bibliometric methods were applied within the content analysis, and the VOSviewer software was used to visualize relationships between keywords, authors, and publications. This made it possible to identify trends in publication activity, distinguish thematic clusters, and highlight authors contributing to the study of ESG practices and non-financial reporting in the context of developing countries. In addition, the non-financial reports of Kazakhstan Petrochemical Industries, Jusan Bank, KazMunayGas, Development Bank of Kazakhstan, and Eurasian Resources Group were analyzed.

Originality/Value of the Study. The scientific base has been enriched by a comprehensive assessment of the impact of ESG principles on the financial stability, investment attractiveness, and reputation of companies in developing countries. The study also contributes to the systematization of scientific publications by clusters and encourages the management of Kazakhstani organizations to pay greater attention to compliance with ESG requirements in their corporate reports.

Research Findings

Research Findings. The study found that the introduction of ESG principles enhances companies’ long-term competitiveness, facilitates international cooperation, and reduces reputational risks. The results emphasize the importance of non-financial information for the socio-economic development of developing countries and can serve as a foundation for designing effective corporate strategies.

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The authors declare that there are no conflicts of interest present.