KORXONALARNING BARQAROR RIVOJLANISH TIZIMIDA EKOLOGIK VA IJTIMOIY KO‘RSATKICHLAR AUDITI
DOI:
https://doi.org/10.5281/zenodo.22682846Abstract
Tezisda korxonalarning barqaror rivojlanishini ta’minlashda ekologik va ijtimoiy ko‘rsatkichlar
auditining nazariy asoslari, ESG tamoyillari bilan bog‘liqligi va korporativ boshqaruvdagi o‘rni tahlil qilingan.
GRI, ISO 14001, ISO 19011, ISSA 5000 hamda IFRS S1 va IFRS S2 talablari asosida ko‘rsatkichlarni baholash
yondashuvlari umumlashtirilib, O‘zbekiston korxonalari uchun integratsiyalashgan audit modeli, KPIlar tizimi,
integral ESG indeksi va amaliy takliflar ishlab chiqilgan.
Keywords
barqaror rivojlanish, ESG, ekologik audit, ijtimoiy audit, ekologik ko‘rsatkichlar, korporativ hisobdorlik, GRI, ISO 14001, ISSA 5000, IFRS S1, IFRS S2.References
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