Yashil buxgalteriya hisobi va ekologik masalalarga oid xalqaro talablar va yondashuvlar
DOI:
https://doi.org/10.5281/zenodo.15550965Ключевые слова:
Yashil buxgalteriya, ekologik xarajatlar, ekologik hisobot, ISO 14000, GRI, barqaror rivojlanish, ekologik menejment, moliyaviy va ekologik ko‘rsatkichlarАннотация
Maqolada yashil buxgalteriya hisobi va ekologik masalalarni hisobga olishga qaratilgan
zamonaviy yondashuvlar tahlil qilinadi. Yashil buxgalteriya hisobi korxona faoliyatining atrofmuhitga
ta’sirini baholash, ekologik xarajatlarni hisobga olish va ekologik barqarorlikka erishishga
xizmat qiluvchi tizim sifatida namoyon bo‘ladi. Xalqaro standartlar – ISO 14000, GRI, SASB kabi
ekologik yondashuvlar asosida ekologik hisob-kitob yuritishning afzalliklari, buxgalteriya amaliyotiga
integratsiya qilish mexanizmlari hamda O‘zbekiston sharoitida uni joriy etish imkoniyatlari yoritilgan
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