Review
Open access
Aug 2026
What Firms Disclose Versus What Employees Perceive: ESG–SDG Alignment in Kazakhstan
Environmental, Social, and Governance (ESG) metrics are increasingly used to assess corporate sustainability performance, yet their reliance on public disclosure raises questions about whether they capture actual organizational implementation. This study examines the alignment between externally reported ESG–Sustainabl...
J. Neafie, Amina Sagymbayeva, Kanat Kenzhetayev et al.
· Sustainability · 0 citations