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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">esp</journal-id><journal-title-group><journal-title xml:lang="ru">Economy: strategy and practice</journal-title><trans-title-group xml:lang="en"><trans-title>Economy: strategy and practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1997-9967</issn><issn pub-type="epub">2663-550X</issn><publisher><publisher-name>Институт экономики</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.51176/1997-9967-2022-4-170-184</article-id><article-id custom-type="elpub" pub-id-type="custom">esp-888</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСЫ И УПРАВЛЕНЧЕСКИЙ УЧЕТ, БУХГАЛТЕРСКИЙ УЧЕТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCE AND MANAGEMENT ACCOUNTING, ACCOUNTING</subject></subj-group></article-categories><title-group><article-title>Зеленое финансирование в Казахстане: текущее состояние и перспективы</article-title><trans-title-group xml:lang="en"><trans-title>Green financing in Kazakhstan: current state and prospects</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-7480-3568</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Досжан</surname><given-names>Р. Д.</given-names></name><name name-style="western" xml:lang="en"><surname>Doszhan</surname><given-names>R. D.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Досжан Р.Д. - PhD, ассоцированный профессор</p><p>Алматы, пр. аль-Фараби 71</p><p>87015300030</p></bio><bio xml:lang="en"><p>Raigul D. Doszhan - PhD, associate professor</p><p>71 аl-Farabi Ave., A15E3B6, Almaty</p><p>8 7015300030</p></bio><email xlink:type="simple">raiguldos2011@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-1489-0270</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Сабидуллина</surname><given-names>А. Е.</given-names></name><name name-style="western" xml:lang="en"><surname>Sabidullina</surname><given-names>A. E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Сабидуллина А.Е. - PhD докторант</p><p>Алматы</p></bio><bio xml:lang="en"><p>Ademi E. Sabidullina - PhD student</p><p>Almaty</p></bio><email xlink:type="simple">adeka_jan@inbox.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-9142-4420</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Нурмагамбетова</surname><given-names>А. З.</given-names></name><name name-style="western" xml:lang="en"><surname>Nurmagambetova</surname><given-names>A. Z.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Нурмагамбетова А.З. - PhD, доцент</p><p>Алматы</p></bio><bio xml:lang="en"><p>Azhar Z. Nurmagambetova - PhD, доцент</p><p>Almaty</p></bio><email xlink:type="simple">azhar.nurmagambetova@kaznu.kz</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-3077-2023</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Кожахметова</surname><given-names>А. К.</given-names></name><name name-style="western" xml:lang="en"><surname>Kozhakhmetova</surname><given-names>A. K.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Кожахметова А.К. - PhD</p><p>Алматы</p></bio><bio xml:lang="en"><p>Assel K. Kozhakhmetova – PhD</p><p>Almaty</p></bio><email xlink:type="simple">aselekdream@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Казахский национальный университет им. аль-Фараби</institution><country>Казахстан</country></aff><aff xml:lang="en"><institution>аl-Farabi Kazakh National University</institution><country>Kazakhstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>31</day><month>12</month><year>2022</year></pub-date><volume>17</volume><issue>4</issue><fpage>170</fpage><lpage>184</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Досжан Р.Д., Сабидуллина А.Е., Нурмагамбетова А.З., Кожахметова А.К., 2022</copyright-statement><copyright-year>2022</copyright-year><copyright-holder xml:lang="ru">Досжан Р.Д., Сабидуллина А.Е., Нурмагамбетова А.З., Кожахметова А.К.</copyright-holder><copyright-holder xml:lang="en">Doszhan R.D., Sabidullina A.E., Nurmagambetova A.Z., Kozhakhmetova A.K.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://esp.ieconom.kz/jour/article/view/888">https://esp.ieconom.kz/jour/article/view/888</self-uri><abstract><p>Цель данной статьи – оценка текущего состояния зеленого финансирования в Казахстане и разработка предложений для дальнейшего развития. Методологической основой данного исследования послужили общенаучные методы систематизации теоретических данных, методы научного наблюдения экономических процессов, структурно-логический и системного анализа. На основе изучения теоретических аспектов зеленого финансирования и анализа структурных програм и законодательной базы были обозначены концептуальные особенности Казахстанской модели зеленого финансирования. Инструментарным методом анализа явилось статистическое исследование финансового рынка Казахстана. Сравнительный анализ состояния рынка зеленых облигаций был проведен на основе двух параметров базы данных Climate Bond Initiative (CBI): базы данных зеленых облигаций Инициативы по климатическим облигациям (GBDB), базы данных социальных облигаций и облигаций устойчивого развития (SSBD). Статистические данные CBI легли в основу исследования в связи с тем что, данная организация определяет рейтинг зеленых ценных бумаг и составляет листинг эмитентов, а также является основным источником сбора и распростронения информации о зеленых финансовых инструментах в мировом масштабе, в особенности о зеленых облигациях и сертификации. Статистические данные были выбраны за 2021 год, так как выпуск зеленых ценных бумаг в Казахстане начал осуществляться с этого года, и страна вошла в мировую систему в качестве аккредитованного члена и перспективного партнера глобального рынка зеленых облигаций. Основным результатом является выявление современных глобальных тенденций развития зеленого финансирования в Казахстане. Были сделаны выводы о том, что изучение и внедрение лучших практик в области зеленого финансирования в республике получило развитие благодаря мощной государственной поддержке. Программа исследований, предложенная в статье, может способствовать исследователям в формулировании исследовательских проблем, связанных с зелеными финансами.</p></abstract><trans-abstract xml:lang="en"><p>The purpose of this article is to assess the current state of green finance in Kazakhstan and build proposals for further development. The methodological basis of the scientific article was the general scientific methods of systematization of theoretical data, methods of scientific observation of economic processes, structural-logical and system analysis. Based on the study of the theoretical aspects of green financing and the analysis of structural programs and the legislative framework, the conceptual features of the Kazakh model of green financing were identified. The analysis tool was a statistical study of the financial market of Kazakhstan. A comparative analysis of the state of the green bond market was carried out on the basis of two parameters of the Climate Bond Initiative (CBI) database: the Green bond database of the Climate Bond Initiative (GBDB), the database of social bonds and sustainable development bonds (SSBD). The CBI statistical data formed on the basis of the study due to the fact that this organization determines the rating of green securities and makes a listing of issuers, and is also the main source of collecting and distributing information about green financial instruments on a global scale, especially about green bonds and certification. Statistical data were selected for 2021, as the issue of green securities in Kazakhstan began that year, and the country entered the world system as an accredited member and prospective partner of the global green bond market. The main result is the identification of current global trends in the development of green finance in Kazakhstan. Conclusions were drawn that the study and implementation of best practices in the field of green finance in the republic has been developed thanks to strong state support. The research proposed in the article can assist researchers in formulating research problems related to green finance.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>стратегия устойчивых инноваций</kwd><kwd>зеленая экономика</kwd><kwd>зеленое финансирование</kwd><kwd>зеленые облигации</kwd><kwd>цели устойчивого развития</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Sustainable Innovation Strategy</kwd><kwd>Green Economy</kwd><kwd>Green Financing</kwd><kwd>Green Bonds</kwd><kwd>Sustainable Development Goals</kwd></kwd-group><funding-group><funding-statement xml:lang="ru">Данные для публикации были собраны при финансовой поддержке грантового проекта AP08053346 «Исследование инноваций устойчивого развития с позиции их экономической целесообразности и построения эффективного управления предприятием в Республике Казахстан».</funding-statement><funding-statement xml:lang="en">The data for publication were collected with the financial support of the grant project AP08053346 «Research of sustainable development innovations from the perspective of their economic feasibility and building effective enterprise management in the Republic of Kazakhstan».</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Gray, R. 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