EKOLOGIK HISOBOTNI RIVOJLANTIRISH ASOSLARI VA SWOT TAHLILI

EKOLOGIK HISOBOTNI RIVOJLANTIRISH ASOSLARI VA SWOT TAHLILI

Авторы

  • Gulayda Turdiyeva
  • Aysanem Jiyenbayeva

DOI:

https://doi.org/10.5281/zenodo.20690964

Ключевые слова:

GRI 300, ESG, ekologik hisobot, barqaror rivojlanish, ekologik hisob, nomoliyaviy hisobot, korporativ boshqaruv, yashil iqtisodiyot

Аннотация

Maqolada barqaror rivojlanish va iqtisodiyotning ESG-transformatsiyasiga o‘tish sharoitida
O‘zbekiston Respublikasida GRI 300 xalqaro ekologik hisobot standartlarini joriy etish imkoniyatlari ko‘rib
chiqiladi. Kirish qismida O‘zbekistonda ESG hisobotlarining ahamiyati, adabiyotlar sharhida esa o‘rganilgan
adabiyotlar asosida GRI hisobotlarining ahamiyati ta’kidlangan. Tadqiqot metodi sifatida adabiyotlarni o‘rganish
orqali O‘zbekistonda GRI hisobotlari va ESG hisobotlarini tayyorlashning nazariy asoslarini ochib berish
bo‘yicha yo‘l xaritasi ishlab chiqildi. Shuningdek, har bir sohada GRI hisobotlaridan foydalanishning ahamiyati
ochib berilgan

Биографии авторов

Gulayda Turdiyeva

PhD, Buxgalteriya hisobi va audit kafedrasi dotsenti,
Qoraqalpoq davlat universiteti,
Nukus, Qoraqalpog‘iston Respublikasi

Aysanem Jiyenbayeva

Toshkent davlat iqtisodiyot universiteti doktoranti,
Toshkent, O‘zbekiston

Библиографические ссылки

1. O‘zbekiston Respublikasining 1992-yil 9-dekabrdagi “Tabiatni muhofaza qilish to‘g‘risida”gi 754-XII-son

Qonuni. https://lex.uz/docs/-107115

2. Global Reporting Initiative. GRI 300: Environmental Topics 2016. Amsterdam: Global Reporting

Initiative, 2016.

3. Global Reporting Initiative. GRI 306: Waste 2020. Amsterdam: Global Reporting Initiative, 2020.

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performance and environmental disclosure: An empirical analysis // Accounting, Organizations and Society.

2008. Vol. 33, No. 4–5. P. 303–327. DOI: 10.1016/j.aos.2007.05.003.

5. Plumlee M., Brown D., Hayes R. M., Marshall R. S. Voluntary environmental disclosure quality and

firm value: Further evidence // Journal of Accounting and Public Policy. 2015. Vol. 34, No. 4. P. 336–361. DOI:

10.1016/j.jaccpubpol.2015.04.004.

6. DiMaggio P. J., Powell W. W. The iron cage revisited: Institutional isomorphism and collective rationality

in organizational fields // American Sociological Review. 1983. Vol. 48, No. 2. P. 147–160.

7. Freeman R. E. Strategic Management: A Stakeholder Approach. Boston: Pitman, 1984.

8. Nazarov Z., Babadjanov A. Uzbekistan’s large industrial enterprises’ environmental disclosure

practices: An empirical analysis // Markaziy Osiyo menejment, iqtisodiyot va ijtimoiy tadqiqotlar jurnali. 2019.

Vol. 3, No. 2. P. 44–61.

9. Asian Development Bank. Uzbekistan: Country Environmental Analysis 2022–2023. Manila: Asian

Development Bank, 2023.

10. KPMG International. Big Shifts, Small Steps: Survey of Sustainability Reporting 2022. Amstelveen:

KPMG International, 2022.

11. Ministry of Ecology, Environmental Protection and Climate Change of the Republic of Uzbekistan;

UNECE; UNEP; IISD. National State of the Environment Report: Uzbekistan. Geneva: UNECE, 2024.

12. World Bank; Ministry of Economic Development and Poverty Reduction of the Republic of Uzbekistan.

Towards a Greener Economy in Uzbekistan. Washington, DC: World Bank, 2022. DOI: 10.1596/37994.

Опубликован

2026-06-01

Как цитировать

Turdiyeva , G., & Jiyenbayeva , A. (2026). EKOLOGIK HISOBOTNI RIVOJLANTIRISH ASOSLARI VA SWOT TAHLILI. ЗЕЛЁНАЯ ЭКОНОМИКА И РАЗВИТИЕ, 4(6). https://doi.org/10.5281/zenodo.20690964
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