Environmental Management Accounting within the ESG Indicator System of Sustainable Business Development in Kazakhstan

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:The paper offers empirical evidence on the linkage between environmental management accounting and ESG performance in Kazakhstan, valuable for comparative studies in emerging economies.

🏢実務担当者:Corporate sustainability teams can learn how structured environmental management accounting practices can enhance ESG scores and reporting transparency.

🏛政策担当者:The study suggests that integrating environmental management accounting into regulatory frameworks can improve corporate accountability and support sustainable development goals.

本論文の目的は、カザフスタンにおける持続可能な事業発展のESG指標システム内での環境管理会計の役割を検討し、環境会計実務が企業の持続可能性パフォーマンスの向上にどのように貢献するかを評価することである。本研究は、批判的文献総合、統計分析、および国家環境統計、企業の持続可能性開示、ESG関連指標からの二次データに基づく相関分析を組み合わせた混合分析アプローチを採用している。研究の結果、いくつかの重要な関係が特定され、環境管理支出と環境パフォーマンス指標との間の統計的に有意な相関関係、ならびに大企業および中堅企業における環境管理会計実務の導入とESG環境スコアとの間の正の関連性が含まれる。分析は、構造化された環境管理会計システムを適用している組織は、より低い排出原単位、より高い資源効率、および非財務報告における改善された透明性を示す傾向があることを実証している。研究の結論は、環境管理会計がESGフレームワーク内で重要な統合メカニズムとして機能し、環境パフォーマンスを戦略的管理および投資魅力と結び付けるということである。さらに、本論文は、環境管理会計のコーポレート・ガバナンス・システムへの効果的な統合が、規制政策、企業の説明責任、およびESG主導の経済変革の間の整合を必要とする持続可能な事業発展にとって、カザフスタンにおいて特に重要であると結論付けている。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

The paper’s objective is to examine the role of environmental management accounting within the ESG indicator system of sustainable business development in Kazakhstan and to assess how environmental accounting practices contribute to improving corporate sustainability performance. This study employs a mixed analytical approach combining critical literature synthesis, statistical analysis, and correlation analysis based on secondary data from national environmental statistics, corporate sustainability disclosures, and ESG-related indicators. As a result of the research, several key relationships were identified, including a statistically significant correlation between environmental management expenditures and environmental performance indicators, as well as a positive association between the implementation of environmental management accounting practices and ESG environmental scores among large and medium-sized enterprises. The analysis demonstrates that organizations applying structured environmental management accounting systems tend to show lower emission intensity, higher resource efficiency, and improved transparency in non-financial reporting. The conclusion of the research is that environmental management accounting acts as a critical integrating mechanism within the ESG framework, linking environmental performance with strategic management and investment attractiveness. Moreover, the paper concludes that the effective integration of environmental management accounting into corporate governance systems is particularly relevant for Kazakhstan, where sustainable business development requires alignment between regulatory policy, corporate accountability, and ESG-driven economic transformation.

• semanticscholar https://bulecon.enu.kz/index.php/main/article/download/1373/744first seen 2026-05-15 18:59:09 · last seen 2026-08-04 05:38:04