The relationship between financial systems and entrepreneurial development is explored in this paper, specifically how the conditions and characteristics of a country’s financial system affect entrepreneurial opportunities within a space of sustainability and inclusivity. The study is conducted using a mixed methods approach consisting of both a systematic literature review and econometric modeling, coupled with qualitative analysis of a subsample of countries to analyze these dynamics. At a fundamental level, it seeks to analyze the dynamics of financial systems, including the regulatory frameworks, market structures, and access to finance, and their role in forming an entrepreneurial landscape and contributing to the development of sustainable and inclusive ecosystems. The results show strong patterns and challenges in how financial systems support entrepreneurship. Areas of investigation include the role of financial institutions and markets in organizing access to finance (including the impact of regulatory barriers on entrepreneurial activities) and the integration of sustainability principles in policy and practice. This study stresses the need to align financial system policies with the goals of sustainable entrepreneurship so as to facilitate inclusive economic growth. Additionally, the research points out directions for how to make finance more accessible, foster more innovation, and remove the inefficiencies of regulation. For policymakers, investors, and researchers, the insights are designed to improve the entrepreneurial ecosystems through targeted investments as well as simplifying the financial processes. Through proactive actions, stakeholders have the ability to utilize entrepreneurialism as a tool for economic growth, societal progress, and ecological sustainability. The findings of this research contribute to the current ongoing discourse in sustainable entrepreneurship by furthering the stream of debate proposing how financial systems facilitate or inhibit entrepreneurial outcomes.

We examine quality of life issues in the Republic of Kazakhstan. Based on systematization of theoretical approaches to the definition of a concept and structure of living standards found in scientific literature and their critical analysis, we have identified and justified the fundamental structural blocks of the quality of life as a complex aggregate indicator reflecting the level of development of many areas of a modern person’s life together affecting the degree of his or her life activity’s efficiency. Using an extensive range of statistical data and tools of economic and mathematical modeling, we aim to identify the degree of influence of macroeconomic indicators that characterize certain areas of human life (healthcare, education, living conditions, security, income level, etc.) on living standards. Given the above, the central hypothesis of this study is that public management of the quality of life in the Republic of Kazakhstan can be more effective if it provides a scientifically grounded system of tools based on the assessment of the quality of life which takes into account both regional and industry specifics, feedback from the population as a recipient of public services, and is based on the principle of integration and consistency of state body management decisions. Results we have obtained imply the existence of a correlation between such quantitative indicators as natural growth, a number of pension recipients, the Gini coefficient and the quality of life index determined by qualitative indicators: general life satisfaction of the population and the level of perception of happiness. Results of the study confirm current trends in the socio-economic development of Kazakhstan, characterized by income inequality issues in both intersectoral and interregional sections, aggravated against the background of the global pandemic threat, the recession of a prolonged nature, and other external shocks and challenges. Based on the results obtained, the authors conclude that the key causes of socio-economic differentiation in Kazakhstan are associated with a weak institutional environment and weak performance of formal institutions. The quality of institutions impacts the process of socio-economic development in a creative way, including through the formation of an appropriate institutional environment regulating the entire set of socio-economic relations. This circumstance emphasizes the priority of challenges state management bodies face in the context of improving the existing institutional environment, which allows determination of rational behavior boundaries for people and economic entities to optimize and stabilize the socio-economic development of the state as a whole. We have developed and proposed a number of suggestions and recommendations for improving the existing institutional environment and the system of state management, practical implementation of which should reduce the existing large gap in income levels as the main factor of living standards in Kazakhstan.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Against the background of globalization of trends in the transition to «green» technologies and the economy, the increase in related costs, the relevance of assessing the effectiveness of audit activities in the environmental sphere is also increasing. In this regard, the article examines the world experience in organizing and conducting a state audit of the efficiency of the use of natural resources. In particular, the authors consider the methodological approaches of the supreme audit institutions of foreign countries that occupy high positions in international ratings of environmental protection and the use of resource-saving technologies. As a result of the study, it was revealed that most of the external state audit bodies do not conduct an audit of the use of natural resources, not in the form of a separate type of audit, but as an audit of efficiency. In some cases, these audits combine elements of an efficiency audit and a compliance audit, as well as a financial audit. At the same time, in the structure of the efficiency audit elements used in the activities of the supreme audit institutions of the countries under study, «economy», «efficiency» and «efficiency» can be distinguished, with the exception of the experience of Canada, whose audit management adds «environment» and «sustainable development». Based on the results of the analysis, the authors formulated conclusions in the context of considering the possibility of adapting the best best practices of the Supreme Audit Institutions in domestic conditions in the field of assessing the effectiveness of the use of natural resources and environmental protection measures in general. На фоне глобализации тенденций по переходу к «зеленым» технологиям и экономике, возрастания соответствующих расходов, повышается и актуальность оценки эффективности аудиторской деятельности в природоохранной сфере. В этой связи в статье изучен мировой опыт по организации и проведению государственного аудита эффективности использования природных ресурсов. В частности, авторами рассмотрены методологические подходы высших органов аудита зарубежных стран, занимающих высокие позиции в международных рейтингах охраны окружающей среды и использования ресурсосберегающих технологий. В результате исследования выявлено, что большинство органов внешнего государственного аудита не проводят аудит использования природных ресурсов не в форме отдельного вида аудита, а в качестве аудита эффективности. В отдельных случаях эти аудиты сочетают в себе элементы аудита эффективности и аудита соответствия, а также финансового аудита. При этом в структуре элементов аудита эффективности, применяемых в деятельности высших органов аудита исследуемых стран можно выделить «экономичности», «эффективности» и «действенности», за исключением опыта Канады, ревизионное управление которой добавляет «окружающую среду» и «устойчивое развитие». По результатам проведенного анализа, авторами сформулированы выводы в контексте рассмотрения возможности адаптации лучшей передовой практики высших органов аудита в отечественных условиях в сфере оценки эффективности использования природных ресурсов и природоохранных мероприятий в целом. «Жасыл» технологиялар мен экономикаға көшу тенденцияларының жаһандануы, тиісті шығындардыңөсуі аясында табиғатты қорғау саласындағы аудиторлық қызметтің тиімділігін бағалаудың өзектілігі де артып ке-леді. Осыған байланысты мақалада табиғи ресурстарды пайдалану тиімділігіне мемлекеттік аудитті ұйымдастыружәне жүргізу бойынша әлемдік тәжірибе зерделенді. Атап айтқанда, авторлар қоршаған ортаны қорғаудың жәнересурс үнемдеуші технологияларды пайдаланудың Халықаралық рейтингтерінде жоғары орын алатын шет елдердіңжоғары аудит органдарының әдіснамалық тәсілдерін қарастырды.Зерттеу нәтижесінде сыртқы мемлекеттік аудит органдарының көпшілігі аудиттің жекелеген түрі түріндеемес, тиімділік аудиті ретінде табиғи ресурстарды пайдалану аудитін жүргізбейтіні анықталды. Кейбір жағдайлар-да...