Uglerod chiqindilarini buhgaleteriya hisobiga integratsiya qilish: O‘zbekiston iqtisodiyotida barqaror rivojlanish vositasi sifatida
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https://doi.org/10.5281/zenodo.15654999##article.subject##:
uglerod chiqindilari, barqarorlik, integratsiya, buhgalteriya hisobi, hisobot.##article.abstract##
Iqlim o‘zgarganligi muammosi va issiqxona gazlari chiqindilarining ortishi global va milliy darajada barqaror
rivojlanish maqsadlarini amalga oshirishda jiddiy to‘siqlardan biriga aylandi. Uglerod chiqindilarini aniq hisobga olish
va ularni moliyaviy hisobotlarga integratsiya qilish korxonalarning ekologik mas'uliyatini oshirish, investitsion shaffoflikni
ta’minlash va barqaror iqtisodiy siyosat yuritishda muhim vosita hisoblanadi. Mazkur maqolada uglerod chiqindilarini
buhgalteriya hisobi tizimiga integratsiya qilishning nazariy asoslari, xalqaro amaliyotdagi yondashuvlar, shuningdek
O‘zbekiston iqtisodiyotidagi real holat va imkoniyatlar tahlil qilinadi. Shu bilan birga milliy iqtisodiyotda uglerod hisobini
joriy etish orqali ESG hisobotlarini takomillashtirish, yashil moliya bozoriga kirish imkoniyatlarini oshirish va korxonalarning
barqarorlik darajasini baholash imkoniyatlari ko‘rib chiqiladi. Maqola davomida xalqaro standartlar, jumladan GRI, ISSB,
IFRS S1/S2 asosida buhgalteriya hisobida uglerod chiqindilarini aks ettirish usullari, moliyaviy hisobotlardagi integratsiya
mexanizmi hamda O‘zbekiston uchun amaliy tavsiyalar taqdim etiladi
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