AUDIT AND EVALUATION OF THE EFFECTIVENESS OF ESG STANDARD IMPLEMENTATION IN THE BANKING SECTOR OF KAZAKHSTAN
カザフスタン銀行セクターにおけるESG基準導入の効果に関する監査と評価 (AI 翻訳)
Z. Turdieva, Zhanat Bulakbay, L. Baituova, T. Verezubova
🤖 gxceed AI 要約
日本語
カザフスタンの銀行4行（ハリク銀行、バンク・センタークレジット、カスピ銀行、フォルテ銀行）を対象に、ESG基準の導入実態と効果を監査・評価。GRI、TCFD、SASB等の国際基準に基づき比較分析し、成果と課題を特定。欧州・アジアの事例を参考に、同国銀行のESG政策改善と規制当局への提言を提示。
English
This study audits and evaluates ESG standard implementation in four Kazakh banks (Halyk Bank, Bank CenterCredit, Kaspi Bank, ForteBank) using GRI, TCFD, and SASB frameworks. It compares ESG practices, identifies achievements and challenges, and offers recommendations for banks and regulators to enhance transparency, accountability, and integration into global standards.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
カザフスタン新興市場の事例だが、日本の銀行が中央アジア進出やESG投資判断をする際の参考になる。SSBJ対応とは直接関係ないが、国際標準の適用実例として示唆がある。
In the global GX context
Provides an emerging-market perspective on ESG integration in banking, useful for global investors and regulators assessing transition finance risks. Kazakhstan's adoption of TCFD/SASB offers lessons for jurisdictions still developing disclosure infrastructure.
👥 読者別の含意
🔬研究者:Comparative analysis of ESG practices in four Kazakh banks using GRI/TCFD/SASB, useful for studying ESG adoption in emerging markets.
🏢実務担当者:Practical recommendations for banks to improve ESG policies and regulatory compliance, relevant for risk management and reporting teams.
🏛政策担当者:Insights into regulatory gaps and the impact of international ESG standards on banking sector transparency in Kazakhstan.
📄 Abstract（原文）
Kazakhstan, a country with a rapidly developing financial system, is currently undergoing an active transformation of its banking sector under the influence of global sustainability standards and the introduction of ESG initiatives (environmental, social, and governance aspects). Amid increasing requirements from regulators, investors, and society, domestic banks seek to integrate ESG principles into their corporate governance strategies and operational activities, shaping new mechanisms of transparency, accountability, and financial resilience. The purpose of this study is to conduct an audit and assess the effectiveness of ESG standard implementation in the banking sector of Kazakhstan, using the cases of Halyk Bank, Bank CenterCredit, Kaspi Bank, and ForteBank. The article presents comparative results of ESG practice analysis, identifies key achievements and challenges, and examines international experience in ESG integration in the banking industry, including practices from Europe and Asia, which may be adapted to national conditions. The methodological framework is based on system analysis, comparative review of publications, official banking reports, and international ESG standards (GRI, TCFD, SASB) over the past five years. Special attention is given to the audit of ESG processes, the evaluation of the impact of environmental, social, and governance initiatives on financial performance, as well as tools for enhancing transparency and accountability in banks. Based on the analysis, practical recommendations have been developed for banks and regulatory authorities to improve ESG policies, strengthen corporate responsibility, and increase trust from clients and investors. The study concludes that ESG is of strategic importance for the sustainable development of Kazakhstan’s banking system, the enhancement of competitiveness, and the integration of national financial institutions into global standards.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55871/2072-9847-2026-71-2-80-92first seen 2026-07-16 05:44:28
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