The article examines the theoretical and practical aspects of implementing ESG (Environmental, Social, Governance) principles of sustainable development using the example of the national company KEGOC. The content of environmental, social, and governance factors is revealed, as well as their impact on the company’s performance and sustainability. Particular attention is paid to the analysis of ESG implementation, as well as to assessing its impact on risk reduction, increasing investment attractiveness, and improving corporate governance. The paper also considers the problems and prospects of ESG development in the Republic of Kazakhstan. The results show that the integration of the ESG approach contributes to the formation of the company’s long-term sustainability and enhances its competitiveness