The methodology for implementing the Sustainable Development Goals was discussed

At a meeting held at the Higher School of Economics and business within the framework of Al-Farabi week and on the eve of the day of accountant and Auditor of the Republic of Kazakhstan, the issue of sustainable development of accounting and audit in the era of global changes and ESG: transformation of financial statements was discussed.

Today, the whole world is faced with the need to rethink the role of business, financial information and corporate governance mechanisms in the context of global challenges, especially in today's climate, social, technological and economic conditions. We see that the countries that managed to make important, effective scientific discoveries in accordance with the needs of the time and put them into production have gained profit, power has increased, and the importance of the word of the scientist has increased. The concept of ESG-environmental, social and managerial responsibility becomes the basis of a new model of sustainable development.

President of the Republic of Kazakhstan Kassym-Jomart Tokayev, speaking at the forum of strategic partnerships "Kazakhstan is a region of academic knowledge", noted: "Education and science are the main forces that can change the world, and the university is a center of advanced ideas and new ideas, an environment of scientific research". That is, the meeting of representatives of the University and the professional business environment at a round table and discussion of modern issues will undoubtedly give rise to a new idea, an advanced idea.

The whole world is facing the need to comprehensively rethink the approach to financial information, corporate governance and social responsibility. The ESG concept becomes a key tool that integrates the economic, environmental and social aspects of sustainable development.

For specialists in the field of accounting and audit, this is not just a new trend, but a test that requires updating methodological approaches, standards and professional competencies. It is necessary to determine how to integrate non-financial reporting into existing systems, how to increase the transparency of ESG-information and what practical steps are needed for its effective implementation in Kazakhstan. The solution, in turn, will be aimed at implementing the Sustainable Development Goals: SDGs 4 – "Quality Education", SDGs 8 – "Decent Work and economic growth".

The main goal of the meeting is the development of partnership interaction between the teaching staff and young scientists of the Higher School of Economics and business, representatives of public organizations and practitioners, aimed at solving specific, topical issues in the field of audit in the context of digitalization, involving students of the Higher School of Economics and business in solving practical problems of accounting and audit.

The management of the Higher School, dean of the faculty Zhanna Yermekova, deputy dean for science and innovation work Dina Kanagatovna, director of the Department of Economics and finance Asem Makashova, teaching staff of the Department, doctoral students and undergraduates met with representatives of the professional sphere and discussed the possibilities of sustainable development in the field of accounting and audit. Director of the Academy Timur Abiyev from the Chamber of Auditors of the Republic of Kazakhstan as business partners, "Учет.kz" Mikhail Baryshev from the academy, director of KPMG Caucasus and Central Asia Assel Temirgalieva shared their thoughts.

M. Baryshev expressed his opinion on the changes in the new tax code of the country, which will be implemented from 2026. speaking about the measures being implemented by the Academy" kz", including the opportunities provided to students and teachers of the University, he noted that the university is the only academic environment that implements the ESG principles.

As a representative of the Chamber of Auditors of the Republic of Kazakhstan, Timur Abiyev shared his instructive advice on how to rationally combine the opportunities provided to students with their strategic plans.

Asem Makashova, director of the Department of Economics and finance of our university, reviewed the main issues in compiling University reports, considering the issue of combining ESG principles with the management process on the example of Al-Farabi Kazakh National University.

KPMG Caucasus and Central Asia director Assel Temirgaliyeva focused on the benefits of reporting based on ESG principles for business and gave specific examples.

Senior lecturer of the Department of Finance and accounting, Ph. D. Madi Baidauletov noted the relevance of the topic of the round table, the possibilities of accounting and audit.

After that, teachers of the Department, doctoral students and undergraduates shared their views and discussed the main questions that arose among the participants of the round table.

Today we have found that ESG transformation is not just a requirement of the time, but a strategic direction on which business sustainability, investor confidence and social responsibility of organizations depend.

It is necessary to combine the efforts of the state, the scientific community and professionals to develop methodologies, standards and practical tools in the field of sustainable accounting and audit.

Bakhyt Sultanova,

candidate of Economic Sciences, Associate Professor  

Almira ARYSTAMBAYEVA,

Senior lecturer