Abstract
Objective – to evaluate the effectiveness of integrating environmental, social, and corporate governance (ESG) principles into the strategic planning of enterprises in Kazakhstan, and to analyze the impact of various ESG factors, such as investments in environmental and social projects, on the financial and social outcomes of companies and their long-term sustainability. Methods – regression analysis was applied to identify the relationship between investments in fixed capital and social indicators, such as birth and death rates. Results – a regression analysis was conducted, revealing statistically significant dependencies between investments in fixed capital, social indicators, and financial results. Recommendations for improving ESG strategies aimed at enhancing the sustainability and competitiveness of enterprises in Kazakhstan were developed. Conclusions – the authors highlight that the integration of ESG principles into strategic planning contributes to the improvement of the long-term financial and social sustainability of enterprises, emphasizing the need to increase investments in environmental and social projects for sustainable development.