BARQAROR RIVOJLANISH HISOBOTLARINI TUZISH MASALALARI: XALQARO TAJRIBA VA TAKOMILLASHTIRISH YO‘NALISHLARI

Baxtiyor Menglikulov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Mazkur maqolada barqaror rivojlanish hisobotlarini tuzishning nazariy va amaliy jihatlari,xalqaro standartlar asosida hisobot tayyorlash muammolari hamda ularni takomillashtirish yo‘nalishlario‘rganilgan. Tadqiqotda IMRAD (Introduction, Methods, Results and Discussion) metodologiyasi qo‘llanilgan.Adabiyotlar sharhi asosida barqaror rivojlanish hisobotlarining evolyutsiyasi, ESG (Environmental, Social,Governance) ko‘rsatkichlarining ahamiyati, Global hisobot berish tashabbusi (GRI, Global Reporting Initiative),MHXS (IFRS) S1, MHXS (IFRS) S2 va Iqlim bilan bog‘liq moliyaviy ma’lumotlarni oshkor qilish bo‘yicha ishchiguruh (TCFD, Task Force on Climate-related Financial Disclosures) standartlarining o‘rni tahlil qilingan. Tadqiqotnatijalari hisobotlarning shaffofligi, taqqoslanuvchanligi va manfaatdor tomonlar uchun foydaliligini oshirishgaxizmat qiluvchi tavsiyalarni ishlab chiqish imkonini berdi.

Keywords: barqaror rivojlanish; ESG; GRI; IFRS S1; IFRS S2; TCFD; korporativ hisobot; barqarorlik hisoboti; korporativ boshqaruv (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:6:id:11038

DOI: 10.5281/zenodo.20720330

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