Аңдатпа
The objective – is to evaluate the efficiency of the livestock sector and identify directions for strengthening its competitiveness by taking into account ESG (Environmental, Social, and Governance) factors within the context of the digital economy, which is particularly relevant in light of global challenges and the transformation of the business environment. Methods – comparative analysis, financial and economic analysis, and a systematic examination of ESG criteria were employed to identify differences and common trends and to verify the reliability of accounting information. Results – the study demonstrates the impact of digital technologies, including digital control systems, on the operation of livestock enterprises, enabling greater accuracy in managerial decision-making. The principal socioeconomic and environmental priorities for optimizing the livestock sector were identified. The interrelationship between accounting tools, auditing, business investment, and ESG assessment was substantiated, strengthening the conceptual foundation of management. It was demonstrated that the implementation of digital innovations enhances transparency, reduces risks, and improves the quality of organizational decision-making. Conclusions indicate the necessity of the systematic application of ESG indicators, the improvement of environmental reporting, the digitalization of expert assessment, and the use of integrated accounting and analytical models. The practical implementation of the proposed approaches will strengthen the investment attractiveness of the livestock sub-sector, contribute to capacity enhancement and stakeholder engagement, while standardized ESG parameters and the promotion of innovation activity will support the formation of sustainable supply chains and ensure dynamic economic growth in both the regions and the production sector. The implementation of ESG standards plays an important role in the development of the industry, contributes to improving the financial performance of agricultural enterprises, creates favorable conditions for attracting investors and maintaining a strong reputation in domestic and international markets, and promotes the preservation of biological and natural diversity.