Abstract
In this paper, the issue of the dependence of sustainable development on such factors as environmental friendliness, social orientation and decision-making (ESG) is considered. Today, we see a widespread ESG agenda in all strategic development issues. All stakeholders, from the company to the society, understand the importance of ESG, as it is an important component of long-term development, risk management, and government support. This study analyzes the main vectors and business directions, what kind of reporting should be, including which ESG standards should be followed, as well as how managers implement ESG policies. The research focuses on the relationship between sustainable development Goals and ESG factors in the corporate sector. The basic principles of ESG are considered in detail, and the factors of this agenda are analyzed in as much detail as possible. The current issues and further opportunities for the implementation of such a long-term concept are clearly marked with a red line. This agenda is particularly relevant within the framework of the current sanctions pressure and the risks associated with it. What is the reality for integrating ESG into business practice. Using scientific research methods and empirical data, the real practice of implementing ESG in Kazakhstan is demonstrated. Proposals for all stakeholders to improve the ESG implementation process are presented. Thus, the purpose of the study is to analyze public finance management within the framework of the ESG concept and the development of a low-carbon economy.