O‘ZBEKISTONDA YASHIL AUDITNI RIVOJLANTIRISH: EKOLOGIK AXBOROTLARNING MOLIYAVIY HISOBOT VA AUDITORLIK TEKSHIRUVI BILAN INTEGRATSIYASI
DOI:
https://doi.org/10.5281/zenodo.23218029Abstract
O‘zbekistonda yashil auditni rivojlantirish hamda ekologik axborotlarni moliyaviy hisobot va auditorlik tekshiruvi bilan integratsiyalash masalalari tadqiq etilgan. Tadqiqot doirasida aksiyadorlik jamiyatlarining ochiq axborot manbalarida, xususan, OpenInfo axborot portalida e’lon qilingan yillik hisobotlari, auditorlik xulosalari, shuningdek, korxonalarning barqaror rivojlanish va ESG hisobotlari asosida ekologik axborotlarning shakllanishi, oshkor etilishi hamda audit jarayonida aks ettirilishi o‘rganilgan. Ekologik axborotlarning ochiqlik darajasi, moliyaviy hisobot bilan o‘zaro bog‘liqligi, auditorlik tekshiruvida qamrab olinishi, ekologik risklarning baholanishi hamda ESG axborotlarining mustaqil ishonchlilikni tasdiqlash (assurance) jarayonlari bilan integratsiyalashuvi tahlil qilingan. Shuningdek, yashil auditning amaldagi holatini aniqlash maqsadida ekologik axborotlar, moliyaviy hisobot va auditorlik jarayonlari o‘rtasidagi integratsiya darajasini kompleks baholashga qaratilgan uslubiy yondashuv taklif etilgan. Tadqiqot natijalari O‘zbekiston korxonalarida yashil auditni rivojlantirish, ekologik risklarning moliyaviy hisobotga ta’sirini baholash hamda ESG axborotlari va auditorlik faoliyati o‘rtasidagi integratsiyani kuchaytirishning ustuvor yo‘nalishlarini aniqlashga xizmat qiladi.Keywords
yashil audit, ekologik audit, barqaror rivojlanish, ekologik axborot, ekologik risk, ESG, auditorlik tekshiruvi, moliyaviy hisobot, OpenInfo, ESG assurance, audit integratsiyasi.References
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