ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL WITH ESG RISKS: A MODEL FOR THE BANKING SECTOR OF KAZAKHSTAN
ESGリスクを考慮した内部統制の有効性評価：カザフスタン銀行部門のモデル (AI 翻訳)
А. Beisenbayeva, U. Yernazarova, U. Turdaliyeva
🤖 gxceed AI 要約
日本語
本論文は、カザフスタンの銀行部門におけるESGリスクを統合した内部統制システムの有効性を評価するモデルを提案する。分析の結果、高いESG統合レベルを示す銀行は12％のみであり、環境リスク管理が最も弱いことが判明。デジタル化とRegTechの活用がESG統制の有効性を高める要因として示された。
English
This paper proposes an integrated ESG-control model for the banking sector in Kazakhstan, evaluating the effectiveness of internal control systems incorporating ESG risks. Results show only 12% of banks demonstrate high ESG integration, with environmental risk control being the weakest component. Digitalization and RegTech adoption are strong predictors of ESG-control effectiveness.
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
カザフスタンの事例ではあるが、日本でも銀行のESG統制強化が求められており、特に気候リスク評価の方法論やRegTech活用は示唆に富む。SSBJ基準に基づく開示対応にも応用可能な知見を含む。
In the global GX context
While specific to Kazakhstan, this paper offers a model applicable to emerging economies integrating ESG into banking internal control. It aligns with global trends in TCFD and ISSB frameworks, highlighting the need for standardized ESG methodologies and climate-risk assessment.
👥 読者別の含意
🔬研究者:Provides an empirical ESG-control model and index for banking, useful for comparative studies in emerging markets.
🏢実務担当者:Banks can adopt the five-block model to enhance ESG integration in internal control and reporting.
🏛政策担当者:Regulators can note the heterogeneity in ESG maturity and the role of RegTech in improving control effectiveness.
📄 Abstract（原文）
Abstract. The article examines the effectiveness of internal control systems in the banking sector of Kazakhstan with regard to the integration of ESG risks, which are becoming a key component of sustainable finance and modern risk management. Strengthening global regulatory frameworks, the rise of responsible investment, and increased stakeholder expectations require banks to adopt new approaches that extend internal control beyond traditional financial and operational risk categories. The study analyzes international practices (OECD, IMF, BIS, World Bank), evaluates the current level of ESG maturity in Kazakhstan’s second-tier banks, and identifies methodological gaps that hinder the full integration of environmental, social, and governance risks into internal control procedures. The methodological basis includes a combination of theoretical analysis, risk assessment tools, expert interviews, content analysis of non-financial reports, and the construction of an integrated ESG-control model. The proposed model includes five interrelated blocks: ESG control environment, ESG risk assessment, control activities, information and communication, and monitoring and evaluation. To quantify the results, an integrated ESG–CI index was calculated. Results show significant heterogeneity across banks: only 12% demonstrate a high level of ESG integration, while environmental risk control remains the weakest component. Digitalization and the use of RegTech solutions are shown to be strong predictors of ESG-control effectiveness. The findings highlight the need to modernize internal control systems, standardize ESG methodologies, strengthen climate-risk assessment, and enhance transparency of non-financial reporting. The proposed model is applicable for Kazakhstan’s banking system and can support the transition toward sustainable finance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32014/2026.2518-1467.1122first seen 2026-07-01 05:51:14
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