BARQAROR RIVOJLANISH HISOBOTLARINI TUZISH MASALALARI: XALQARO TAJRIBA VA TAKOMILLASHTIRISH YO‘NALISHLARI.
DOI:
https://doi.org/10.5281/zenodo.20720330Keywords:
barqaror rivojlanish, ESG, GRI, IFRS S1, IFRS S2, TCFD, korporativ hisobot, barqarorlik hisoboti, korporativ boshqaruvAbstract
Mazkur maqolada barqaror rivojlanish hisobotlarini tuzishning nazariy va amaliy jihatlari,
xalqaro standartlar asosida hisobot tayyorlash muammolari hamda ularni takomillashtirish yo‘nalishlari
o‘rganilgan. Tadqiqotda IMRAD (Introduction, Methods, Results and Discussion) metodologiyasi qo‘llanilgan.
Adabiyotlar sharhi asosida barqaror rivojlanish hisobotlarining evolyutsiyasi, ESG (Environmental, Social,
Governance) ko‘rsatkichlarining ahamiyati, Global hisobot berish tashabbusi (GRI, Global Reporting Initiative),
MHXS (IFRS) S1, MHXS (IFRS) S2 va Iqlim bilan bog‘liq moliyaviy ma’lumotlarni oshkor qilish bo‘yicha ishchi
guruh (TCFD, Task Force on Climate-related Financial Disclosures) standartlarining o‘rni tahlil qilingan. Tadqiqot
natijalari hisobotlarning shaffofligi, taqqoslanuvchanligi va manfaatdor tomonlar uchun foydaliligini oshirishga
xizmat qiluvchi tavsiyalarni ishlab chiqish imkonini berdi.
References
1. Du Toit, E. (2024). Thirty Years of Sustainability Reporting: Insights, Gaps and an Agenda for Future
Research Through a Systematic Literature Review. Sustainability, 16(23), 10750. DOI: 10.3390/su162310750.
2. ESG-принципы в 2026 году: инструкция по внедрению. Finance Mail.ru.
3. Global Reporting Initiative. GRI Standards. Global Reporting Initiative.
4. IFRS Foundation. (2023). IFRS S1 General Requirements for Disclosure of Sustainability-related
Financial Information. International Sustainability Standards Board.
5. IFRS Foundation. SASB Standards. International Sustainability Standards Board.
6. Task Force on Climate-related Financial Disclosures. (2017). Recommendations of the Task Force on
Climate-related Financial Disclosures. Financial Stability Board.
7. Arkoh, P., Costantini, A., & Scarpa, F. (2024). Determinants of Sustainability Reporting: A Systematic
Literature Review. Corporate Social Responsibility and Environmental Management, 31(3), 1578–1597. DOI:
10.1002/csr.2645.
8. Benvenuto, M., Aufiero, C., & Viola, C. (2023). A Systematic Literature Review on the Determinants of
Sustainability Reporting Systems. Heliyon, 9(4), e14893. DOI: 10.1016/j.heliyon.2023.e14893.
9. Nasreen, T., Baker, R., & Rezania, D. (2023). Sustainability Reporting — A Systematic Review of Various
Dimensions, Theoretical and Methodological Underpinnings. Journal of Financial Reporting and Accounting,
23(3), 1057–1088. DOI: 10.1108/JFRA-01-2022-0029.
10. Luque-Vílchez, M., Cordazzo, M., Rimmel, G., & Tilt, C. A. (2023). Key Aspects of Sustainability
Reporting Quality and the Future of GRI. Sustainability Accounting, Management and Policy Journal, 14(4),
637–659. DOI: 10.1108/SAMPJ-03-2023-0127.
11. OECD. (2025). State-Owned Enterprises and Sustainability. OECD Publishing
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.