YASHIL BUXGALTERIYA (GREEN ACCOUNTING) VA ESG HISOBOTLARI: RAQAMLI IQTISODIYOT SHAROITIDA BARQAROR RIVOJLANISHNING STRATEGIK VOSITALARI
DOI:
https://doi.org/10.5281/zenodo.21306924Keywords:
yashil buxgalteriya, ESG hisobotlari, barqaror rivojlanish, ekologik audit, IFRS S1, IFRS S2, korporativ ijtimoiy mas’uliyat, yashil investitsiyalarAbstract
Raqamli iqtisodiyot va global iqlim o‘zgarishlari sharoitida yashil buxgalteriya (Green Accounting) tizimini
joriy etish hamda ESG (Environmental, Social, Governance) hisobotlarining nazariy-metodologik va amaliy asoslari tahlil
qilingan. O‘zbekiston Respublikasi iqtisodiyotining real sektorida korxonalarning barqaror rivojlanish ko‘rsatkichlarini
oshirish, xalqaro investitsiyalarni jalb etishda ESG hisobotlarining transformatsion ahamiyati asoslab berilgan. Xalqaro
moliyaviy hisobot standartlari — IFRS S1 va IFRS S2 talablarini milliy amaliyotga integratsiya qilish, ekologik audit tizimini
takomillashtirish hamda institutsional risklarni kamaytirishga qaratilgan ilmiy va amaliy tavsiyalar ishlab chiqilgan
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