BUXGALTERIYA VA EKOLOGIK HISOBOT (ESG HISOBOTLARI).
DOI:
https://doi.org/10.5281/zenodo.19676092Keywords:
ESG hisoboti, buxgalteriya hisobi, ekologik hisobot, barqaror rivojlanish, nomoliyaviy hisobot, korporativ boshqaruv, xalqaro standartlarAbstract
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
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