Development of corporate social responsibility in Kazakhstan

The purpose of the study is to determine the model of corporate social responsibility in Kazakhstan, as well as to identify problems and development prospects based on the analysis of the promotion of its ideas.

Methodology. To determine trends in the development of corporate social responsibility in Kazakhstan, the following approaches have been applied: systemic, dialectical, comparative, territorial-evaluative. The variety of methods is combined into groups: description, comparison, economic and statistical methods, correlation analysis, generalization, other methods and techniques.

Originality / value of the research. The article discusses the features of promoting the principles of corporate social responsibility (hereinafter - CSR) in the Republic of Kazakhstan. All components of promoting CSR principles in Kazakhstan are considered as a single system, which defines the conceptual framework, stakeholders in the development of CSR, as well as legal support for its development in the country. The authors characterize the Kazakhstani CSR model of large business and provide examples of the practical implementation of its principles at the present stage. Social investment of subsoil user companies in the territory of their presence in Pavlodar region is analyzed. The considered social investment was carried out within the framework of memorandums of mutual cooperation with local executive authorities.

Findings. Based on the study, the authors formulated conclusions about the state of development of CSR business in Kazakhstan.

1. The Constitution of the Republic of Kazakhstan (1995), available at: http://adilet.zan.kz/rus/docs/K950001000 (accessed: February 13.02, 2021).

2. Ringov D. & Zollo M. (2007), “Corporate responsibility from a socio-institutional perspective. The impact of national culture on corporate social performance”, Corporate Governance, No. 7 (4), pp. 476-485.

3. “Programmi sotsial'noi otvetstvennosti biznesa” (2008), Journal Sustainable Business, available at: https://csrjournal.com/187-socialnye-programmy-socialnojj-otvetstvennosti.html (accessed: February 13.02, 2021). (In Russian).

4. Khalina V. & Vasil'eva T. (2019), “Social responsibility as the main Component of Enterprise Customer Orientation”, Investytsiyi: praktyka ta dosvid, No. 18, P 53-61, DOI: 10.32702/2306-6814.2019.18.53.

5. Kuznetsova N. V. & Maslova E. V. (2013), “Modeli KSO”, Tomsk State University Journal. Economy, No. 4 (24), P. 19-27.

6. CSR Central Asia (2019), “Soobshchenie o dostignutom progresse v ramkah global'nogo dogovora OON. Otchetnyj period: 2017-2018 gg.”, 38 p., available at: https://s3-us-west-2.amazonaws.com.unge2019/474189/original/COE_2017-2018_CSR_CENTRAL_ASIA_RU (accessed: January 23, 2021) (In Russian).

7. National report. Proceeds 2018 according to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, available at: http://eiti.geology.gov.kz/ru/national-reports (accessed: January 23, 2021).

8. “Neftegazovaya otrasl Respubliki Kazakhstan” (2019), 16 p., available at: https://kase.kz/files/presentations/ru/KASE_OilGas_industry_2019.pdf (accessed: January 23, 2021).

9. «Memorandumi o vzaimnom sotrudnitsestve mezhdu akimatom Pavlodarskoi oblasti I nedropolzovatelyami» 2013 - 2018 godi (document in paper version: not published) (In Russian).

10. “Svodni otzet po raschodam na sotsial'noe razvitie I mestnuj infrastrukturu”, available at: https://egsu.energo.gov.kz/webapp/pages/ipdo/appendix_3_2.jsf?faces-redirect=true (accessed: January 28, 2021) (In Russian).

11. “Finansovaya otzetnost' AO EEK 2017-2019 godi” (2019), available at: https://www.erg.kz/files.pdf (accessed: January 28, 2021) (In Russian).

12. “Analitizeski otzet o pribili KAZ Minerals” (2020), available at: https://fhs.kz/wp-content/uploads/2019/08/-2019.08.15-KAZ.pdf (accessed: February 06, 2021) (In Russian).

13. “Finansovaya otzetnost' TOO«Bogatir' Komir» na 31.12.2017-2018 godi”, available at: https://opi.dfo.kz/p/ru/DfoObjects/objects/teaser-view/26294?ElDossierTabId=AuditReports (accessed: February 06, 2021) (In Russian).

14. “Pokazateli WRP 2016-2018 godi”, available at: https://stat.gov.kz (accessed: January 25, 2021) (In Russian).

15. “Otzet o korporativnoi otvetstvennosti za 2017 - 2018 godi”, available at: https://www.kazminerals.com/ru (accessed: January 25, 2021) (In Russian).

16. “Opredelenie pereznya dlya sverki po dannim MF” (2016), available at: http://eiti.geology.gov.kz/ru/national-reports (accessed: January 25, 2021) (In Russian).

17. “Doklad «nalogovie postupleniya ot 300 nalogoplatel'sikov»” (2019), available at: https://uib.kz/wp-content/uploads/2019/08/Doklad_300_nalogoplatelshhikov.pdf (accessed: January 25, 2021) (In Russian).

18. “Nazional'ni otszet IPDO. Postupleniya 2018 po dannim KGD MF RK”, available at: http://eiti.geology.gov.kz/ru/national-reports (accessed: January 25, 2021) (In Russian).

19. “Poyasnitel'naya zapiska k godovomu otzetu ob ispolnenii budzheta Pavlodarskoi oblasti za 20162017 godi” (2018), available at: https://oblmaslihat.pavlodar.gov.kz/blogs/view/1/1400 (accessed: January 25, 2021) (In Russian).

20. Kabatova К. (2016), “Korporativnaya sotsial'naya otvetstvennost' po - kazakhstanski: gosorgani, biznes I grazhdanski sector kak kluzevie uzastniki postroeniya sistemnogo podkhoda k KSO». Programm dlya molodikh issledovatelei politiki Fonda Soros-Kazakhstan 2016 god”, available at: https://www.soros.kz/wp-content/uploads/2018/02/corporate_social_responsibility.pdf (accessed: January 25, 2021) (In Russian).

21. “Mezhdunarodni standart ISO 26000:2010 (Draft) «Rukovodstvo sotsial'noi otvetstvennosti»”, availab le at: https://bstudy.net/626413/ekonomika/standart_26000 (accessed: January 25, 2021) (In Russian).

22. “Vistuplenie Prezidenta N. A. Nazarbaeva na pespublikanskom Forume po voprosam sotsial'noiotvetstvennosti biznesa (Zheskazgan, 24 yanvarya 2008 goda)”, available at: https://online.zakon.kz/m/Document/?doc_id=30155062 (accessed: January 25, 2021) (In Russian).

23. “Razvitie Korporativnoi sotsial'noi otvetstvennosti v Kazakhstane: situatsiya, problemi i perspektivi. Zentr issledovaniya Sandzh” (2013), available at: http://pdf.knigi-x.ru/21raznoe/192378-1-korporativnaya-socialnaya-otvetstvennost-kazahstane-situaciya-problemi-perspektivi-razvitiya-podgotovleno.php (accessed: January 25, 2021) (In Russian).

24. Sansyzbaeva G. N., Sansyzbaev S. N., Shayakhmetova K. O., Sadykova Zh. E. & Tursumbaeva M. Zh. (2015), “K voprosu o konzepzii Korporativnoi sotsial'noi otvetstvennosti biznesa v Kazakhstane”, Vestnik MIEP, No. 1 (18), pp. 9-23.