YASHIL BUXGALTERIYA (GREEN ACCOUNTING) VA ESG HISOBOTLARI: RAQAMLI IQTISODIYOT SHAROITIDA BARQAROR RIVOJLANISHNING STRATEGIK VOSITALARI
DOI:
https://doi.org/10.5281/zenodo.21318338Keywords:
yashil buxgalteriya, Green Accounting, ESG hisobotlari, barqaror rivojlanish, ekologik audit, IFRS S1 va IFRS S2, korporativ ijtimoiy mas’uliyat, yashil investitsiyalarAbstract
Maqolada raqamli iqtisodiyot va global iqlim o‘zgarishlari sharoitida yashil buxgalteriya (Green Accounting)
tizimini joriy etish hamda ESG (Environmental, Social, Governance) hisobotlarining nazariy-uslubiy va amaliy asoslari
tadqiq etilgan. Tadqiqot davomida O‘zbekiston Respublikasi iqtisodiyotining real sektorida korxonalarning barqaror rivojlanish
ko‘rsatkichlarini oshirish hamda xalqaro investitsiyalarni jalb etishda ESG hisobotlarining transformatsion roli yoritilgan.
Shuningdek, Xalqaro moliyaviy hisobot standartlari - IFRS S1 va IFRS S2 talablarini milliy amaliyotga integratsiya
qilish, ekologik audit tizimini takomillashtirish hamda institutsional risklarni kamaytirish yuzasidan ilmiy va amaliy takliflar
ishlab chiqilgan.
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