BUXGALTERIYA VA EKOLOGIK HISOBOT (ESG HISOBOTLARI).
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https://doi.org/10.5281/zenodo.19676092##article.subject##:
ESG hisoboti, buxgalteriya hisobi, ekologik hisobot, barqaror rivojlanish, nomoliyaviy hisobot, korporativ boshqaruv, xalqaro standartlar##article.abstract##
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
Библиографические ссылки
1. Freeman R.E. Strategic Management: A Stakeholder Approach. – Cambridge: Cambridge University Press, 2010. –
Stakeholderlar nazariyasi va korporativ mas’uliyat asoslari.
2. Global Reporting Initiative. GRI Standards. – Amsterdam: GRI, 2021. – Barqaror rivojlanish hisobotining xalqaro
standartlari.
3. IFRS Foundation. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; IFRS
S2 Climate-related Disclosures. – London: ISSB, 2023.
4. European Commission. Corporate Sustainability Reporting Directive (CSRD). – Official Journal of the European Union,
2023. – Yevropa Ittifoqining korporativ barqarorlik hisoboti direktivasi.
5. Karimov A. O‘zbekiston korporativ sektorida ESG hisobotlarining holati va rivojlanish istiqbollari // Евразийский
журнал права, финансов и прикладных наук. – 2025. – Т. 5, № 12. – С. 45–58.
6. International Accounting Standards Board. IAS 37 Provisions, Contingent Liabilities and Contingent Assets. – London:
IFRS Foundation, 2018.
7. OECD. G20/OECD Principles of Corporate Governance. – Paris: OECD Publishing, 2023. – Korporativ boshqaruvning
G20/OECD tamoyillari.
8. KPMG. Survey of Sustainability Reporting 2024. – KPMG International, 2024. – Barqarorlik hisoboti bo‘yicha so‘rov
natijalari.
9. O‘zbekiston Respublikasi Prezidentining 2023-yil 11-sentabrdagi “O‘zbekiston – 2030” strategiyasi to‘g‘risida
PF-158-son Farmon. https://lex.uz/docs/-6600413
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