BUXGALTERIYA VA EKOLOGIK HISOBOT (ESG HISOBOTLARI).
DOI:
https://doi.org/10.5281/zenodo.19676092Abstract
Ushbu maqolada O‘zbekiston Respublikasida buxgalteriya hisobi va ekologik hisobotlar (ESG –
Environmental, Social, Governance) tizimining joriy holati, rivojlanish tendensiyalari va istiqbollari o‘rganiladi. Tadqiqotda
xalqaro moliyaviy hisobot standartlari (IFRS) hamda Global Reporting Initiative (GRI) asosida milliy amaliyot tahlil qilinadi.
2021–2025-yillar davridagi davlat kompaniyalari va xususiy sektor faoliyatiga oid statistik ma’lumotlar asosida ESG
hisobdorligining shakllanish jarayoni baholanadi. Maqolada ekologik, ijtimoiy va korporativ boshqaruv tamoyillarining
buxgalteriya hisobiga integratsiyalashuvi, normativ-huquqiy bazaning takomillashuvi hamda biznes muhitidagi o‘zgarishlar
tahlil qilingan. Tadqiqot natijalari O‘zbekistonda barqaror rivojlanish maqsadlariga erishishda ESG hisobotlarining muhim
ahamiyatini ko‘rsatadi
Keywords
ESG hisoboti, buxgalteriya hisobi, ekologik hisobot, barqaror rivojlanish, nomoliyaviy hisobot, korporativ boshqaruv, xalqaro standartlarReferences
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