BUXGALTERIYA VA EKOLOGIK HISOBOT (ESG HISOBOTLARI)

Qamariddin Abdukarimov, Faxriddin Abdurashidov and Zafarjon Beknazarov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4

Abstract: Ushbu maqolada O‘zbekiston Respublikasida buxgalteriya hisobi va ekologik hisobotlar (ESG –Environmental, Social, Governance) tizimining joriy holati, rivojlanish tendensiyalari va istiqbollari o‘rganiladi. Tadqiqotdaxalqaro moliyaviy hisobot standartlari (IFRS) hamda Global Reporting Initiative (GRI) asosida milliy amaliyot tahlil qilinadi.2021–2025-yillar davridagi davlat kompaniyalari va xususiy sektor faoliyatiga oid statistik ma’lumotlar asosida ESGhisobdorligining shakllanish jarayoni baholanadi. Maqolada ekologik, ijtimoiy va korporativ boshqaruv tamoyillariningbuxgalteriya hisobiga integratsiyalashuvi, normativ-huquqiy bazaning takomillashuvi hamda biznes muhitidagi o‘zgarishlartahlil qilingan. Tadqiqot natijalari O‘zbekistonda barqaror rivojlanish maqsadlariga erishishda ESG hisobotlarining muhimahamiyatini ko‘rsatadi

Keywords: ESG hisoboti; buxgalteriya hisobi; ekologik hisobot; barqaror rivojlanish; nomoliyaviy hisobot; korporativ boshqaruv; xalqaro standartlar (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... D/article/view/10088 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... /download/10088/8247 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:id:10088

DOI: 10.5281/zenodo.19676092

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().