Kazakh business perceives sustainable development as a collection of goals that are more related to environmental problems. However, at present the focus has shifted towards recognizing the need for increased investment. This article aims to assess the main current trends in enterprises, ESG commitment, reporting and document management. The research invites systematic and comparative analysis, combined with the qualitative assessment as key methods. Based on reports on the sustainable development in companies, the main approaches to the generation of reports have been identified, differing both by industry and by the legal status of companies. The main sources of problems associated with the spread of ESG commitment have been identified, together with the main directions for stimulating and developing evolution of the ESG principles in business.