XO‘JALIK YURITUVCHI SUBYEKTLARDA BARQARORLIK HISOBOTLARI AUDITINI SHAKLLANTIRISH
DOI:
https://doi.org/10.5281/zenodo.18498034Ключевые слова:
Barqarorlik hisobotlari, ESG, audit, moliyaviy shaffoflik, korporativ boshqaruv, investitsion jozibadorlik, xalqaro standartlarАннотация
Mazkur maqolada xo‘jalik yurituvchi subyektlarda barqarorlik hisobotlari auditini shakllantirishning nazariy va
amaliy jihatlari yoritilgan. Tadqiqotda barqarorlik hisobotlarining iqtisodiy mohiyati, ularni auditdan o‘tkazish zarurati hamda
xalqaro standartlar asosida audit jarayonini tashkil etish mexanizmlari tahlil qilingan. Shuningdek, ESG ko‘rsatkichlarining
korxonalarning moliyaviy barqarorligi va investitsion jozibadorligiga ta’siri ilmiy jihatdan asoslab berilgan. Maqolada
O‘zbekiston sharoitida barqarorlik hisobotlari auditini joriy etish bo‘yicha taklif va tavsiyalar ishlab chiqilgan
Библиографические ссылки
International Auditing and Assurance Standards Board (IAASB). ISAE 3000 (Revised): Assurance Engagements
Other than Audits or Reviews of Historical Financial Information. IFAC, 2013.
Global Reporting Initiative (GRI). GRI Sustainability Reporting Standards. Amsterdam, 2021.
IFRS Foundation. International Financial Reporting Standards (IFRS). London, 2022.
Eccles R.G., Ioannou I., Serafeim G. The Impact of Corporate Sustainability on Organizational Processes and
Performance. Management Science, 2014.
Kothari S.P. Accounting Research and Sustainability Reporting. Journal of Accounting Research, 2020.
OECD. Principles of Corporate Governance. Paris, 2019.
United Nations. Sustainable Development Goals (SDGs). UN Publications, 2015.
SASB. Sustainability Accounting Standards. SASB Foundation, 2021.
Deegan C. Financial Accounting Theory. McGraw-Hill Education, 2020.
Porter M.E., Kramer M.R. Creating Shared Value. Harvard Business Review, 2011
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