Kalzhigitova, Maira, and Margarita Zholayeva. 2026. “Assessing Accountants’ Strategic Functions and ESG Implementationunder IFRS S1 and S2: A Comparative Study in Kazakhstan”. Scientific and Methodological Journal "East - West" for Master and Doctoral Students 11 (3): 54-64. https://journal.e-asj.com/index.php/easj/article/view/267.