qainarQainar Journal of Social ScienceQainar Journal of Social Science2958-72122958-7220Q University10.58732/2958-7212-2026-1-68-86qainar-518Research ArticleСтатьиСоциальное измерение ESG и гендерные различия: межстрановой анализThe Social Dimension of ESG and Gender Differences: a Cross-Country Analysishttps://orcid.org/0000-0002-1447-1298КенжеалиЕ. А.KenzhealiYe.

PhD докторант 

Алматы 

Yerkezhan Kenzheali – PhD candidate 

Almaty 

y.kenzheali@gmail.comhttps://orcid.org/0000-0002-8551-0573НурмухаметовН.NurmukhametovN.

к.э.н., профессор 

Алматы 

Nurbakhyt Nurmukhametov – Cand. Sc. (Econ.), Professor 

Almaty 

nyrbahit73@mail.ruУниверситет Международного Бизнеса им. К.СагадиеваКазахстанUniversity of International Business named after K. SagadiyevKazakhstan202601042026516886Copyright © Кенжеали Е.А., Нурмухаметов Н., 20262026Кенжеали Е.А., Нурмухаметов Н.Kenzheali Y., Nurmukhametov N.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.journal-kainar.kz/jour/article/view/518

В условиях институционализации повестки устойчивого развития и усиления требований к корпоративной социальной ответственности особое значение приобретает анализ социальных и гендерных различий в установках ESG (Environmental, Social, Governance). Цель исследования — выявить гендерные различия в социальноценностных установках ESG и определить роль национального контекста в модерации этих различий на межстрановом уровне. Использованы методы главных компонент (PCA) для выделения латентной структуры установок ESG и множественный линейный регрессионный анализ (OLS) для оценки влияния гендера, институционального доверия, социального равенства, экологических установок и демографических факторов. Эмпирическая база сформирована на основе кросс-национального опроса (N = 8 291) в Великобритании, США, России и Казахстане. В результате PCA выделены четыре латентных компонента, объясняющих около 60% общей дисперсии: традиционные гендерные установки, институциональное доверие, социальное равенство и экологическая ориентация. Регрессионный анализ показал статистически значимое влияние гендера на установки в отношении традиционных гендерных ролей (B = –0,188; p < 0,001), что свидетельствует о более выраженной эгалитарной позиции женщин. Наибольший вклад в вариацию установок внесло институциональное доверие (β = 0,128; p < 0,001), далее следуют экологическая ориентация (β = 0,054; p < 0,001) и поддержка социального равенства (β = 0,025; p = 0,020). Гендерный разрыв оказался более выраженным в Казахстане и России, чем в Великобритании и США. Полученные результаты подтверждают, что гендерные различия в установках ESG носят устойчивый, но контекстуально обусловленный характер и зависят от социально-институциональной среды.

In the context of the institutionalization of the sustainable development agenda and the strengthening of corporate social responsibility requirements, the analysis of social and gender differences in ESG (Environmental, Social, Governance) attitudes is of particular importance. The aim of the study is to identify gender differences in ESG socio-value attitudes and to determine the role of the national context in moderating these differences at the crosscountry level. Principal component analysis (PCA) methods were used to isolate the latent structure of ESG attitudes and multiple linear regression analysis (OLS) to assess the impact of gender, institutional trust, social equality, environmental attitudes, and demographic factors. The empirical base was formed on the basis of a cross-national survey (N = 8,291) in the UK, USA, Russia and Kazakhstan. As a result of the PCA, four latent components were identified that explain about 60% of the total variance: traditional gender attitudes, institutional trust, social equality, and environmental orientation. Regression analysis showed a statistically significant influence of gender on attitudes towards traditional gender roles (B = -0.188; p < 0.001), which indicates a more pronounced egalitarian position of women. The greatest contribution to the variation of attitudes was made by institutional trust (β = 0.128; p < 0.001), followed by environmental orientation (β = 0.054; p < 0.001) and support for social equality (β = 0.025; p = 0.020). The gender gap was more pronounced in Kazakhstan and Russia than in the UK and the USA. The results obtained confirm that gender differences in ESG attitudes are stable, but contextually depend on the socio-institutional environment.

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The authors declare that there are no conflicts of interest present.