Environmental Management Accounting within the ESG Indicator System of Sustainable Business Development in Kazakhstan
カザフスタンにおける持続可能なビジネス開発のESG指標システム内での環境管理会計 (AI 翻訳)
A. Nizamdinova, Zhuoshan Yang, E. Aktureeva
🤖 gxceed AI 要約
日本語
本研究は、カザフスタンにおける持続可能なビジネス開発のESG指標システムにおける環境管理会計の役割を検討する。分析の結果、環境管理支出と環境パフォーマンス指標の間に統計的に有意な相関関係が確認され、環境管理会計の導入がESG環境スコア向上に寄与することが示された。環境管理会計は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、企業の透明性と資源効率を向上させる。
English
This paper examines the role of environmental management accounting within the ESG indicator system of sustainable business development in Kazakhstan. Using mixed methods, it finds a significant correlation between environmental expenditures and performance, and that structured environmental management accounting improves ESG environmental scores, emission intensity, resource efficiency, and reporting transparency. The study concludes that environmental management accounting acts as a critical integrating mechanism linking environmental performance with strategic management and investment attractiveness.
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
カザフスタン事例ではあるが、環境管理会計とESG指標の統合に関する実証分析は、日本企業のESG情報開示やSSBJ対応においても示唆に富む。特に、環境管理会計が非財務情報の透明性向上に果たす役割は、日本企業の有価証券報告書や統合報告書における環境情報の質的向上にも応用可能である。
In the global GX context
This study provides empirical evidence on how environmental management accounting integrates with ESG frameworks in an emerging economy context. It contributes to the global discourse on ESG and sustainability reporting, particularly for countries like Kazakhstan undergoing regulatory and economic transformation. The findings highlight the importance of structured environmental accounting systems for improving transparency and resource efficiency, which aligns with broader trends in TCFD, ISSB, and CSRD requirements.
👥 読者別の含意
🔬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.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32523/2789-4320-2026-1-260-276first seen 2026-05-15 18:59:09
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