Aliya Miyazhdenovna Nurgaliyeva

Sustainable agriculture has been the subject of scientific research for several decades related to environmental degradation, food security and the efficient use of Natural Resources. In recent years, the growing role of digital technologies has increased interest in understanding the contribution of digitalization to the development of sustainable agriculture. The purpose of the study is to conduct a comprehensive bibliometric assessment of the global research space in the field of sustainable agriculture from 1974 to 2025, to demonstrate clearly the role of digitalization in strengthening environmental and economic stability. The results of the study show a long-term increase in scientific output throughout the research period, significantly accelerated after 2015 due to increased attention to climate change, the adoption of the UN Sustainable Development Goals and the spread of quantitative and precision farming technologies. The research space is structured on the basis of interconnected biological, environmental, industrial and technological clusters. The latest research shows that increasing attention is being paid to digital agriculture, precision farming and data-driven decision-making, making a shift towards technologically sound sustainability approaches. The study makes scientific contributions by systematizing fragmentary literature and identifying structural changes in research in the field of sustainable agriculture. From a practical point of view, the results obtained show that digital technologies increase the efficiency of resource use, economic indicators and Climate Resilience of agricultural enterprises. Bibliometric evidence underscores the added value of this study and supports the main hypothesis that digitalization of agricultural enterprises strengthens their sustainable development, which is especially relevant for countries such as Kazakhstan, seeking to modernize the agricultural sector.

International universities in developing and emerging countries often face multiple challenges, including limited knowledge management, staffing shortages, funding constraints, and limited digital infrastructure, which hinder effective knowledge utilisation. Generative artificial intelligence (GenAI) and large language models (LLMs) can help bridge these gaps by serving as powerful tools. Using an integrative literature review guided by the Technology–Organisation–Environment (TOE) framework, this paper examines policies, directives, and standard operating procedures from 20 universities in the global south. It compares them with international guidelines and market reports on GenAI from organisations such as United Nations Educational, Scientific and Cultural Organization (UNESCO) and the Organisation for Economic Co-operation and Development (OECD), as well as management consulting firms such as McKinsey & Co. and Accenture, published between 2019 and 2024. The findings reveal that many sampled universities lack centralised governance mechanisms, with most relying on informal, department- level efforts. Key gaps include weak alignment with international standards and a narrow focus on GenAI’s potential in education and research beyond addressing plagiarism. This study theoretically expands the TOE framework to include the context of GenAI adoption in universities in developing and emerging countries, emphasising how weak environmental factors and limited institutional readiness shape policy development. The paper also recommends practical steps for universities, such as forming AI task forces, tailoring global guidelines to local settings, and training staff, students, and faculty in the ethical use of GenAI.

Type of the article: Research ArticleAbstractWeak risk governance and legacy non-performing loans have repeatedly destabilized banks in emerging markets, making the payoff from regulatory strengthening of internal control and internal audit a first-order policy question. This study aims to determine whether Kazakhstan’s 2019 risk-management and internal control requirements (National Bank Resolution No. 188), whose core assurance mechanism is a strengthened internal audit function, improved the financial stability of the country’s commercial (second-tier) banks, and to identify the channel of this effect. The analysis applies a continuous-treatment difference-in-differences design to an annual panel of 37 banks over 2015–2025 (287 bank-years), interacting each bank’s pre-intervention (2016–2019) weakness with the post-intervention period and measuring stability by the log Z-score. The results show that the stabilizing effect is concentrated in the asset-quality channel: banks that entered the post-2020 period with a one-standard-deviation greater non-performing-loan weakness recorded a 0.38-0.41 log-point (roughly 40-50%) larger post-intervention increase in the Z-score (p < 0.01), whereas composite pre-intervention weakness yields no robust effect under any weighting scheme. The effect emerges with a multi-year lag, becoming statistically detectable only toward the end of the sample period, and operates through capital rebuilding. Because pre-intervention weakness strongly predicts market exit (Cox hazard ratio ≈ 3.95), the estimates are a lower bound on the intervention’s full association with sector stability. The findings imply that supervisors should target credit-risk governance, loan classification, timely recognition of problem loans, and provisioning, where strengthened internal control and audit yield the largest stability gains.

The purpose of this research is to conduct a systematic review of literature on internal audit effectiveness in commercial banks and to establish an integrative conceptual model that incorporates the main factors discussed in prior studies. Internal audit effectiveness plays a critical role in ensuring effective risk management, corporate governance, and financial reporting quality in banking institutions, particularly in the context of increasing regulatory requirements and digital transformation. Methodology . This study employs a systematic literature review methodology based on the PRISMA framework. Academic publications were identified through major databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar, using predefined inclusion and exclusion criteria. A total of 30 publications were initially identified, and 21 relevant sources, including academic studies and professional frameworks, were selected for detailed analysis. These studies have been subjected to an analysis based on the research methodology used, determinants studied, and main conclusions derived. The originality and value of this study lies in providing an exhaustive analysis of fragmented literature on the internal audit effectiveness at commercial banks and the development of an integrative theoretical model explaining inter-relationships between various factors. Unlike prior studies that focus on individual determinants, this study offers a multidimensional perspective and identifies important research gaps, particularly in emerging markets such as Kazakhstan. Research results . The results reveal that there are some important elements influencing the efficiency of internal auditing in commercial banks, such as management’s attitude, auditor proficiency, independence of internal audit, effectiveness of the audit committee, technology, and audit process quality. These factors contribute to improving internal control systems, risk management, and the overall quality of corporate governance. The theoretical model can be used for further empirical studies and serve as an instrument for improving internal audit efficiency. This study contributes to the existing literature by integrating empirical and conceptual approaches, as well as identifying research gaps and outlining directions for future studies, particularly in the context of emerging markets, including Kazakhstan.

Type of the article: Research Article AbstractGreen lending growth can support bank resilience and is therefore relevant to Kazakhstan’s pathway to carbon neutrality by 2060. The study created a panel of banking years (2015–2024) and assessed the relationships between banks’ regulatory compliance, digitalization, borrowers’ ESG performance, and green loan volumes using multivariate models. The research provides short-term forecasts using compressed ARIMAX and policy scenarios. Moreover, 20 purposively selected semi-structured interviews (commercial bank executives, SME owners, customers, and policy experts) and a national survey of 850 adult bank customers / SME owners led by the author were added. Across preferred specifications, regulatory eligibility and borrower ESG are consistently positive: policy support is associated with KZT 7-9 billion more green credit per bank year, and each one-point increase in borrower ESG is associated with KZT 0.34-0.38 billion higher volumes. Digitalization is positive but model-sensitive, strengthening within-bank variation; larger banks extend more green credit, consistent with capacity advantages. The results are interpreted through three stability channels: improved screening/asset quality, portfolio tilt toward taxonomy-aligned exposures, and funding access without making solvency claims. Scenario paths suggest aggregate green lending could reach KZT 80-96 billion by 2027 under aligned policy-ESG-digital conditions; under weak support, it may stagnate near KZT 49-55 billion. Findings motivate the development of a binding taxonomy with standardized disclosures, a national ESG scorecard registry, and inclusive digital rails to enhance SME and rural uptake.

This paper presents the first international empirical evaluation of the current practice of environmental reporting in the Kazakhstan oil industry, based on an assessment of the period following 2019, when the regulation was modernized. It employs a mixed-methods research design, combining content analysis, econometric modeling, and qualitative interviews, to assess the impact of environmental transparency on corporate sustainability performance. To measure the quality of disclosure in priority companies (KazMunayGas, TengizChevroil, and CNPC-Aktobe), the GRI (304-306) and TCFD criteria were incorporated with the Environmental Code of Kazakhstan (2021), resulting in the creation of a new composite measure, the Environmental Reporting Quality Index. The results show that there is a high level of heterogeneity in these scores (0.58-0.79) due to the structure of ownership, foreign participation and listing status. The regression analysis indicates that report quality is negatively correlated with the CO2. Intensity with a significant negative association which demonstrates that the more successful the reporting standards of companies are, the less they produce emissions and the less they cause environmental incidents. Qualitative evidence can reinforce this causal explanation: the more successful the reporting, the greater investments in monitoring, verifying and controlling systems. Despite the improvement in the regulatory regime, Kazakhstan is at the bottom of the transparency list when it comes to the external assurance, Scope 3 coverage and board level climate governance. The net effect is that the entire industry is moving towards the aspect of reactive compliance towards proactive transparency owing to policy changes and investor pressure. The study is part of the replicable research methodology in the emerging economies in that the enhanced disclosure has been found to be an accountability measure, as well as a catalyst to quantifiable changes in environmental performance.

Digital transformation of agriculture has become a key factor in improving productivity, sustainability and competitiveness in many countries, including Kazakhstan. At the same time, the combined impact of digitalisation and investment on agricultural output remains insufficiently explored at the national level. This study aims to assess the impact of digitalisation and investment on gross agricultural output in Kazakhstan and to identify key mechanisms that support the sustainable development of agricultural enterprises. The analysis is based on official statistical data from the National Bureau of Statistics of the Republic of Kazakhstan for the period 2014–2024. Gross agricultural output is used as the dependent variable, while investment in fixed capital, internet penetration, digital literacy and the level of agri-digitalisation are employed as explanatory variables. Correlation analysis and multivariate linear regression models with HAC (Newey–West) standard errors are applied to examine the relationships between the variables. Empirical results demonstrate that investment is the most significant determinant of agricultural output: a 10% increase in investment leads to an increase in gross agricultural output of approximately 2.8–3.0%. Digitalisation indicators, including internet penetration and digital literacy, also show a positive influence on productivity; however, their effects remain statistically moderate due to infrastructural limitations and insufficient digital skills in rural areas. Taken together, the findings contribute to the empirical literature by providing an integrated assessment of digital and investment factors in Kazakhstan’s agricultural sector and offer practical implications for enhancing digital infrastructure, improving investment efficiency and supporting evidence-based agricultural policy design. Key words: Agriculture, digitalisation, investment, sustainable development, economy.

Research objective . To conduct a comparative analysis of logistics risks in Kazakhstan and the USA, identifying key vulnerabilities, assessing their impact on supply chains, and developing specialized risk management strategies. Methodology . A mixed-method approach was used: quantitative analysis (World Bank LPI, trade statistics) and qualitative expert interviews. Applied SWOT analysis, risk mapping, and comparative assessment. Theoretical framework includes Sheffi (2022), ADB/WTO reports, state programs ("Nurly Zhol"). Originality/value . A comparative risk matrix for differently developed economies was created. Practical significance is evidenced by calculations: $2.1B rail gauge standardization reduces delays by 30%; NIST compliance cuts cyber incidents by 70%. Results . Structural disparities were identified: - Kazakhstan: infrastructure gaps (22% roads meet standards), geopolitical risks (68% EU transit via Russia); - USA: cyber threats ($4.3M damage/incident), climate risks ($18B annual losses). Priority solutions: for KZ – developing "Middle Corridor", for USA – port cybersecurity. This study contributes to the existing body of knowledge by providing a comparative analysis of logistical risk factors in different economic contexts (notably Kazakhstan and the USA) and proposing a novel integrated theoretical and methodological framework for risk assessment and management tailored for industrial enterprises.

In recent decades, the issue of companies' involvement in the process of implementing ESG principles has been increasingly raised. Conducted studies show that the ESG rating is a significant variable and can have a direct impact not only on the profitability of companies, but also on other factors, such as the size and growth of profits, the reputation and image of the company, the size of investments attracted, etc. Some studies show that ESG and corporate sustainability are often used as interchangeable concepts. Companies implementing ESG principles are associated with sustainability, financial well-being, and a high reputation. However, the issue of the level of companies' involvement in the ESG transformation process has been considered only superficially, touching on the general aspects of the need to implement ESG principles in the activities of companies.The purpose of the study is to assess the degree of companies' involvement in the ESG transformation process based on the evaluation of the top 5 large companies in the pharmaceutical, gas and telecommunications industries of the world's economies. Methodology – the study is based on the evaluation of intensity ratios of Bloomberg methodology covering the integration of ESG analysis into business and investment analysis.Originality / value of the study – In this article, based on the use of the Bloomberg ESG rating assessment methodology, an attempt is made to analyze the level of companies' involvement in the ESG transformation process based on an assessment of the top 5 large companies in the pharmaceutical, gas and telecommunications industries of the world's economies. The question is whether there is a parallel between the size of a company and its level of engagement in ESG.Research results – the conducted analysis has shown that the process of ESG-transformation is observed in companies of different industries. In this case, the size of the company, the level of its capitalization and income does not matter. It is impossible to draw a parallel between “large company” and “high ESG rating”. Companies practically do not pay attention to additional contributions to the elimination of damage and mitigation of environmental resources. Of all the companies reviewed, only TeliaSonera AB from the telecommunications industry has already allocated funds for environmental damage remediation on an annual basis since 2021. ROSTELECOM PJSC joined in 2022 and two more companies Telstra Corporation Limited and TELUS Corporation in 2023.