KORXONALARDA ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) HISOBOTLARINING AUDITINI TASHKIL ETISH VA BAHOLASH MEXANIZMLARI

Ravshan Xolikov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 1

Abstract: Mazkur maqolada korxonalarda ESG (Environmental, Social, Governance) hisobotlarining auditini tashkiletish hamda baholash mexanizmlarini takomillashtirish masalalari tadqiq etilgan. Tadqiqotda ESG hisobotlariningishonchliligini ta’minlashda auditning o‘rni, xalqaro standartlarning (GRI, IFRS S1/S2, ISSA 5000) amaliyotga tatbiqi,shuningdek, O‘zbekiston korxonalari faoliyatida ESG ko‘rsatkichlarini baholash usullari tahlil qilinadi. Maqolada ESGauditini tashkil etishning bosqichlari, riskga asoslangan audit modeli hamda baholash indikatorlari ishlab chiqilgan.Olingan natijalar korxonalarda barqaror rivojlanish strategiyalarini samarali amalga oshirish va investitsion jozibadorliknioshirishga xizmat qiladi.

Keywords: ESG; barqaror rivojlanish; nomoliyaviy hisobot; ESG auditi; ekologik ko‘rsatkichlar; ijtimoiy mas’uliyat; korporativ boshqaruv; riskga asoslangan audit; yashil iqtisodiyot; investitsion jozibadorlik. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:1:id:9168

DOI: 10.5281/zenodo.18623151

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