KORXONALARDA ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) HISOBOTLARINING AUDITINI TASHKIL ETISH VA BAHOLASH MEXANIZMLARI
DOI:
https://doi.org/10.5281/zenodo.18623151Keywords:
ESG, barqaror rivojlanish, nomoliyaviy hisobot, ESG auditi, ekologik ko‘rsatkichlar, ijtimoiy mas’uliyat, korporativ boshqaruv, riskga asoslangan audit, yashil iqtisodiyot, investitsion jozibadorlik.Abstract
Mazkur maqolada korxonalarda ESG (Environmental, Social, Governance) hisobotlarining auditini tashkil
etish hamda baholash mexanizmlarini takomillashtirish masalalari tadqiq etilgan. Tadqiqotda ESG hisobotlarining
ishonchliligini ta’minlashda auditning o‘rni, xalqaro standartlarning (GRI, IFRS S1/S2, ISSA 5000) amaliyotga tatbiqi,
shuningdek, O‘zbekiston korxonalari faoliyatida ESG ko‘rsatkichlarini baholash usullari tahlil qilinadi. Maqolada ESG
auditini tashkil etishning bosqichlari, riskga asoslangan audit modeli hamda baholash indikatorlari ishlab chiqilgan.
Olingan natijalar korxonalarda barqaror rivojlanish strategiyalarini samarali amalga oshirish va investitsion jozibadorlikni
oshirishga xizmat qiladi.
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