ÖZET
The article presents an analysis of the content of key regulatory legal acts of the Republic of Kazakhstan governing corporate social responsibility (CSR) for business. The method of content analysis is used, combining a qualitative assessment of the content of strategically significant documents and a quantitative review of references to the main thematic categories. It has been established that there is no single specific law on CSR in Kazakhstan, but certain aspects of social responsibility are integrated into various legislative acts (labour, environmental, entrepreneurship, etc.). A comparative analysis of Kazakhstan’s regulation with international standards and practices is conducted. The study delineates the strategic areas of state regulation of corporate social responsibility (CSR), including the protection of workers’ rights, the promotion of social partnership, environmental conservation, and the encouragement of charitable activities and social investment, providing a comprehensive analysis of their qualitative and quantitative dimensions. Based on the identified gaps, recommendations are proposed for improving legislation in the field of CSR, taking into account advanced foreign experience and sustainable development goals. The main conclusions emphasize the need to adopt a comprehensive national strategy for CSR and strengthen government measures to stimulate responsible business.
ABSTRACT
The article presents an analysis of the content of key regulatory legal acts of the Republic of Kazakhstan governing corporate social responsibility (CSR) for business. The method of content analysis is used, combining a qualitative assessment of the content of strategically significant documents and a quantitative review of references to the main thematic categories. It has been established that there is no single specific law on CSR in Kazakhstan, but certain aspects of social responsibility are integrated into various legislative acts (labour, environmental, entrepreneurship, etc.). A comparative analysis of Kazakhstan’s regulation with international standards and practices is conducted. The study delineates the strategic areas of state regulation of corporate social responsibility (CSR), including the protection of workers’ rights, the promotion of social partnership, environmental conservation, and the encouragement of charitable activities and social investment, providing a comprehensive analysis of their qualitative and quantitative dimensions. Based on the identified gaps, recommendations are proposed for improving legislation in the field of CSR, taking into account advanced foreign experience and sustainable development goals. The main conclusions emphasize the need to adopt a comprehensive national strategy for CSR and strengthen government measures to stimulate responsible business.
ANAHTAR KELİMELER: Corporate social responsibility, Regulatory legal acts, Sustainable development, Content analysis, Social partnership.
KEYWORDS: Corporate social responsibility, Regulatory legal acts, Sustainable development, Content analysis, Social partnership.