For citations:

Zarubina V.R., Bermukhametova Z.Zh., Zarubin M.Y. Development and justification of a system of ESG indicators for sustainable development of SMES in Kazakhstan based on harmonization with European standards. Bulletin of "Turan" University. 2026;(1):347-364. (In Russ.) https://doi.org/10.46914/1562-2959-2026-1-1-347-364