Yashil buxgalteriya hisobi: buxgalteriya hisobida uglerod chiqindilarini hisobga olishning nazariy yondashuvlari
##plugins.pubIds.doi.readerDisplayName##:
https://doi.org/10.5281/zenodo.15471940##article.subject##:
yashil iqtisodiyot, uglerod hisobi, integrasiya, IFRS -S1, S2, GHG Protocol.##article.abstract##
Maqolada uglerod chiqindilarini hisobga olish va ularni buxgalteriya hisobot tizimiga
integrasiya qilishning ilmiy-amaliy asoslari tadqiq etilgan. Maqolada global iqlim oʻzgarishlari
sharoitida korxonalarning ekologik samaradorligini oshirish, barqaror rivojlanish tamoyillarini
ta'minlash va moliyaviy hisobotlarda uglerod chiqindilarini shaffof aks ettirishning ahamiyati keng
yoritilgan. Uglerod hisobotini amalga oshirishda xalqaro standartlar – GRI, TCFD, ISSB va CDP
kabi tizimlar, shuningdek GHG Protocol va ISO 14064 kabi hisoblash metodologiyalari tahlil
qilindi. Oʻzbekiston sharoitida ham milliy hisob tizimini xalqaro tajriba bilan uygʻunlashtirgan holda,
uglerod bilan bogʻliq aktiv va majburiyatlarni moliyaviy hisobotlarda hisobga olish mexanizmlari
taklif qilingan. Shu maqsadda uglerod hisobotining toifalari (Scope 1, 2, 3), ma'lumot toʻplash va
hisoblash usullari, iqtisodiy baholash vositalari hamda ularni moliyaviy hisobga integrasiya qilish
boʻyicha amaliyot va jadvallar asosida tizimli yondashuv bayon etilgan. Oʻzbekistonda “yashil
iqtisodiyot”ga oʻtish jarayonida uglerod hisobotini milliy moliyaviy hisobot tizimiga bosqichmabosqich
joriy etishning dolzarbligi, xalqaro standartlarga mos shaffof hisobot modelini shakllantirish
zarurligi ilmiy asoslangan holda asoslab berilgan
Библиографические ссылки
Oʻzbekiston Respublikasi Prezidenti Shavkat Mirziyoevning 2019–2030 yillar uchun “Yashil
iqtisodiyotga oʻtish strategiyasi”ni tasdiqlash toʻgʻrisidagi PQ-4477-sonli Qaror. Toshkent, 2019-yil
-oktyabr. https://lex.uz/uz/docs/-4539502
Oʻzbekiston Respublikasi Prezidenti Shavkat Mirziyoevning 2030 yilgacha Oʻzbekistonda “yashil”
iqtisodiyotga oʻtish boʻyicha chora-tadbirlar dasturini amalga oshirish toʻgʻrisidagi PQ-436-son
Qarori. Toshkent, 2020-yil 2-dekabr. https://lex.uz/uz/docs/-6303230
Oʻzbekiston Respublikasi Prezidenti Shavkat Mirziyoevning “Yashil” iqtisodiyotga oʻtish jarayonini
boshqarish tizimini tashkil etish chora-tadbirlari toʻgʻrisida. PQ-514-son Qarori. Toshkent, 2023-yil
-sentyabr 2023-y. https://lex.uz/uz/docs/-6622631
Oʻzbekiston Respublikasi Prezidenti. (2024). “Yashil” iqtisodiyotga oʻtishda milliy shaffoflik tizimini
joriy etish konsepsiyasini tasdiqlash toʻgʻrisidagi qaror. PQ–800-son, 2024-yil 30-noyabr. https://
lex.uz/uz/docs/-7245895
Oʻzbekiston Respublikasi Prezidenti. (2024). “Yashil” iqtisodiyotga oʻtishda milliy shaffoflik
tizimini joriy etish chora-tadbirlari toʻgʻrisida”gi qaror. PQ–213-son, 2024-yil 5-iyun. https://lex.uz/
ru/docs/6956101
Statista (2023). Global carbon dioxide (CO₂) emissions from 1965 to 2022 (in billion metric tons).
https://www.statista.com/statistics/276629/global-co2-emissions/
Gebrechorkos, Y. E., Hülsmann, S., & Kabat, P. (2018). Global warming of 1.5 °C and 2 °C:
Diverse policies for diverse futures. Nature Climate Change, 8, 1037–1043. https://doi.
org/10.1038/s41558-018-0091-3
European Union. (2022). Directive (EU) 2022/2464 of the European Parliament
and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014,
Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards
corporate sustainability reporting. Official Journal of the European Union, L 322/15.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464
Worldometer. (2024). Uzbekistan CO₂ Emissions. Retrieved from https://www.worldometers.info/
co2-emissions/uzbekistan-co2-emissions/
Intergovernmental Panel on Climate Change (IPCC). (n.d.). Official Website of the IPCC.
Retrieved from https://www.ipcc.ch
United Nations. (2015). Transforming our world: the 2030 Agenda for Sustainable
Development. United Nations General Assembly, Resolution A/RES/70/1.
https://sdgs.un.org/2030agenda
Greenhouse Gas Protocol. (n.d.). About the GHG Protocol. World Resources Institute & World
Business Council for Sustainable Development. https://ghgprotocol.org
Intergovernmental Panel on Climate Change (IPCC). (2006). 2006 IPCC Guidelines for National
Greenhouse Gas Inventories. https://www.ipcc-nggip.iges.or.jp
International Organization for Standardization (ISO). (2018). ISO 14064-1:2018 – Greenhouse
gases – Part 1: Specification with guidance at the organization level for quantification and reporting
of greenhouse gas emissions and removals. Retrieved from https://www.iso.org/standard/66453.
html
IFRS Foundation. (2023). IFRS S1: General Requirements for Disclosure of Sustainability-related
Financial Information. International Sustainability Standards Board (ISSB). Retrieved from https://
www.ifrs.org/issued-standards/ifrs-sustainability-standards/ifrs-s1/
IFRS Foundation. (2023). IFRS S2: Climate-related Disclosures. International Sustainability
Standards Board (ISSB). https://www.ifrs.org/issued-standards/ifrs-sustainability-standards/ifrss2/
CDP. (n.d.). Carbon Disclosure Project: Driving Environmental Disclosure. https://www.cdp.net
Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final Report:
Recommendations of the Task Force on Climate-related Financial Disclosures. Retrieved from
Kamalov, B. A., & Toshpulatov, A. M. U. (2025). The Issue of Climate Change: Causes,
Consequences and Countermeasures. Journal of Global Warming and Climate Change, 1(1),
–6. DOI: https://doi.org/10.47363/jgwcc%2F2025%281%29102
Atanasova, A., & Naydenov, K. (2025). Perceptions of the Barriers to the Implementation of a
Successful Climate Change Policy in Bulgaria. Climate, 13(2), 40.
Sandow, B., Issaka, A., & Appiah, D. O. (2025). Climate-Smart Agriculture and Poverty Reduction
in Ejisu-Juaben Municipality of Ghana. African Journal of Climate Change and Resource
Sustainability, 4(1), 57–73.
Bao, H., Sun, Y., & Zheng, S. (2024). A collaborative training approach for multi-energy systems
in low-carbon parks accounting for response characteristics. IET Renewable Power Generation,
(3), 456–475.
Qian, Y., Wang, J., & Yan, X. (2019, January). Study on Carbon Accounting of Power Enterprises
in China. In 3rd International Seminar on Education Innovation and Economic Management
(SEIEM 2018), pp. 30–32.
Kaur, K., Pasavalapi, J., Haddad, Y., & Sakonitis, K. (2023). Greenhouse gas emission accounting
in energy systems: Methods and strategies.Energy Science, 17(1), 1–10.
Beecham, S. (2020). Using Green Infrastructure to Create Carbon Neural Cities: An Accounting
Methodology.CET Journal–Chemical Engineering Transactions, 78.
Dong, Y., Liu, H., & Zhang, J. (2024). An Investigation of the Impact of Carbon Emissions Factor
Selection on Carbon Accounting of Electric Power Generation Systems. EDP Sciences, 5(4),
Загрузки
##submissions.published##
##issue.issue##
##section.section##
Лицензия
Copyright (c) 2025 MUHANDISLIK VA IQTISODIYOT

Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.