Zh. Zh. Yessenkulova

В условиях глобального распространения принципов устойчивого развития и интеграции ESG-подходов (Environmental, Social, Governance) в практику экономического анализа возрастает интерес к возможностям оценки устойчивости субъектов малого предпринимательства. В отличие от крупных компаний, малый бизнес, как правило, не формирует отдельную нефинансовую или ESG-отчетность, что существенно ограничивает аналитический инструментарий оценки его экологических, социальных и корпоративных характеристик. Адаптация стандартов Global Reporting Initiative (GRI) для субъектов малого бизнеса возможна путем увязки ключевых нефинансовых индикаторов с действующей системой налоговой, статистической и финансовой отчетности, что обеспечивает сопоставимость, практическую применимость и минимизацию административных издержек. В статье рассмотрен механизм увязки стандартов GRI с обязательной системой налоговой, статистической, финансовой отчетности субъектов малого бизнеса и формирования нефинансовой ESG-отчетности.В рамках исследования решаются задачи систематизации ESG-факторов, не отражаемых напрямую в обязательной отчетности, установления их соответствия группам стандартов GRI, а также формирования укрупнённого набора ключевых индикаторов, сопоставимого с практикой нефинансовой отчетности Европейского союза. Полученные результаты могут быть использованы при разработке рекомендаций по внедрению упрощённой ESG-отчетности для малого бизнеса, а также в целях повышения прозрачности и инвестиционной привлекательности субъектов предпринимательства. Ключевые слова: стандарты GRI, нефинансовая отчетность, малое предпринимательство, имплементация ESG-факторов, формы отчетности.

Industrial regions of Central Kazakhstan face complex ecological pressures, yet integrated evaluations of multiple environmental compartments remain limited. This study provides a comprehensive assessment of atmospheric air, soils, and surface waters in the Karaganda region, covering five major urban centers. Field campaigns employed standardized national and international protocols for sampling and monitoring, supported by accredited laboratory analyses. Air quality measurements revealed that concentrations of CO, NO2, SO2, H2S, and particulates generally complied with national standards, although discrepancies with stationary monitoring indicated episodic exceedances linked to meteorological conditions. Soil analyses showed that the cities of Temirtau, Saran, Shakhtinsk, and Abai largely remained within sanitary norms, while the city of Balkhash emerged as a critical hotspot: cadmium reached 3.23 mg/kg and lead peaked at 151 mg/kg, exceeding national thresholds more than fivefold. Surface waters displayed distinct stressors: suspended solids in Temirtau and Shakhtinsk consistently exceeded limits (up to 42 mg/L), while Lake Balkhash showed severe ionic enrichment, with sulfates up to 736.5 mg/L and chlorides over 452.6 mg/L, approximately twice WHO guidelines. These findings highlight the dual challenge of controlling industrial emissions and mitigating salinity-driven degradation in a transboundary basin of strategic importance. Results provide evidence for targeted remediation, integrated monitoring, and advancing Kazakhstan’s commitments to the UN Sustainable Development Goals.

In the context of the aggravating environmental problems of the planet and the continuing to worsen global energy crisis, the role of optimizing systems increases, including by reducing energy consumption of production and, as a result, reducing the carbon load. This problem is also relevant for one of the flagships of the economy of Kazakhstan – the mining and processing sector. The purpose of the stated study is to study the possibility of optimizing one of the most energy-intensive stages of the beneficiation processing of ferrous ores – concentrate drying. In connection with economic aspects, the study was carried out on digital simulation models of the drying process of iron ore concentrate in BSA 3.5-27 drying drums developed by the authors in the Matlab visual modeling environment. The authors, based on the results of the conducted theoretical research and field experiments, constructed a model of the object under study with existing automation systems, proposed an adaptive optimizing process control system based on a neural network of radial basis functions. The value of gas consumption for obtaining a drying agent was chosen as a control criterion for the technological process. Based on the results of comparing the operation of digital models of the original concentrate drying system under study and the system with adaptive control, the quality of control was assessed. The obtained results can be applied to modernize the control systems for drying processes of beneficiation complexes of both iron ore mining and processing plants and other minerals using similar technologies.

Sausage products belong to high-calorie products with their own taste and aroma and occupy a significant share in the meat products market of Kazakhstan. In the modern era, one of the most important directions in the creation of technology for meat products is to reduce the content of toxic substances in products and enrich their composition with vitamins, macro - and microelements through natural raw materials. The presented article shows the result of improving the quality indicators of finished products by adding vegetables to them in order to expand the range of semi-smoked beef sausages. Sausage products are meat products made from minced meat and heat – treated, their chemical composition and nutritional value are higher depending on the portion content, i.e. the content of complete proteins, irreplaceable polyunsaturated fatty acids, macro- and microelements and vitamins in the finished product the composition in the sausage recipe depends on the type and size of the portion. In the course of scientific work, it is planned to increase the nutritional and biological value of sausage by reducing the amount of nitrites and spices used in the production of sausages and adding vitamin-rich carrot juice instead. Carrot juice is a real depository of useful vitamins, micro and macroelements, and the antioxidants contained in it are able to prevent the appearance and development of malignant tumors. Especially vitamin A, which is contained in carrots, is characterized by strong antioxidant properties, it is formed from carotene, which enters our body, and it is easily absorbed through squeezed carrot juice. As a result of research, a recipe for new samples of semi-smoked sausages with the addition of carrot juice was created, a production technology was developed, and the nutritional and biological value of the resulting sausage product was determined. Carrot juice contributed to the formation of aroma, taste, color and high-quality characteristics of sausages.