Environmental Audit of Blue Tourism as a Tool for Innovative Formation of the ESG Economy and Sustainable Development of Kazakhstan’s Coastal Areas

Abstract

This paper explores the role of environmental audit in the development of blue tourism as a driver of sustainable coastal management and ESG (Environmental, Social, and Governance) transformation in Kazakhstan. The study emphasizes the importance of blue economy principles, environmental accountability, and innovative management instruments for coastal zones of the Caspian Sea, particularly in Mangystau Region. Through a combination of theoretical generalization, case analysis, and policy evaluation, the article proposes a framework integrating environmental audit tools into the ESG ecosystem of Kazakhstan’s tourism and coastal development sectors. The results demonstrate that environmental auditing can serve as a catalyst for sustainability, resilience, and competitiveness in regional tourism economies