Organizing of internal control of corporate sustainability of Kazakhstan commercial companies

The idea of corporate sustainability has acquired the status of a recognized effective means of including corporations in the process of sustainable social development. This concept implies that corporations must set and achieve not only their business goals, but also social and environmental goals. The purpose of internal control of corporations is directly related to the purposes of their existence. The purpose of this article is to revise the generally accepted principles of internal control in organizations to include the business philosophy of corporate sustainability and consideration of stakeholders' interests. The methodological basis of the study is based on the principles of the theory of sustainable social development, consideration of stakeholders' interests and the concept of corporate sustainability. The results of the study were obtained on the basis of data analysis and synthesis. The following conclusions were made based on the analysis of corporate documents regulating internal control of organizations included in the list of the UN Global Compact in Kazakhstan: the practice of internal control of achieving social and environmental goals is already applied by corporations, but it cannot be considered systematic and comprehensive, and it is not sufficiently taken into account in internal regulations. In addition, civilizational changes and implementation of the concept of sustainable development in organizations affect the objects of internal control, such as business activities and its environment, as well as the components of the internal control process, which should be conditioned by the organization's objectives.

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