ISSIQXONA GAZLARI (GHG) EMISSIYALARI BILAN BOG‘LIQ IQLIM XAVFLARINI MOLIYAVIY BAHOLASH: IFRS S2, IAS 36 VA IAS 37 ASOSIDA
Keywords:
IFRS S2; iqlimga oid xavflar; iqlimga oid moliyaviy oshkor etishlar; issiqxona gazlari (GHG); karbon dioksid ekvivalenti (CO₂e); aktivlarning qadrsizlanishi; moliyaviy hisobotlar.Abstract
Mazkur maqolada IFRS S2 “Iqlimga oid oshkor etishlar” standarti doirasida iqlim bilan bog‘liq xavflarning korxonaning moliyaviy holati va moliyaviy natijalariga ta’sirini aniqlash hamda baholash masalalari tadqiq etiladi. Xalqaro amaliyotda bunday xavflar asosan barqarorlik hisobotlari orqali yoritilib, ularning buxgalteriya hisobi tizimida tan olinishi va moliyaviy baholanishini ta’minlovchi yagona metodologik yondashuv yetarlicha shakllanmagan. O‘zbekiston Respublikasida esa IFRS S2 va Issiqxona gazlari protokoli (GHG Protocol) talablarini buxgalteriya hisobi va moliyaviy hisobot tizimlariga integratsiya qilish jarayoni hali shakllanish bosqichida bo‘lib, ilmiy asoslangan yondashuvlarga ehtiyoj mavjud. Tadqiqot doirasida IFRS S2, IAS 36 va IAS 37 standartlari talablari hamda GHG Protocol asosida issiqxona gazlari (GHG) emissiyalarini karbon dioksid ekvivalenti (CO₂e) orqali ifodalovchi iqlim bilan bog‘liq fizik, regulyator, uglerod narxlanishi va bozor xavflarining moliyaviy oqibatlarini baholashga yo‘naltirilgan mualliflik modeli ishlab chiqildi. Taklif etilgan yondashuv iqlim xavflarining aktivlar qadrsizlanishi va majburiyatlarning tan olinishi orqali moliyaviy hisobotlarda aks ettirilishini metodologik jihatdan asoslab, IFRS S2 doirasida iqlimga oid moliyaviy axborotni tan olish va oshkor etish uchun ilmiy-amaliy baholash mexanizmini shakllantirishga xizmat qiladi.
References
GHG Protocol Initiative. (2004). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf
Intergovernmental Panel on Climate Change (IPCC). (2021). Climate Change 2021: The Physical Science Basis (AR6 WG I). https://www.ipcc.ch/report/ar6/wg1/
United Nations Framework Convention on Climate Change (UNFCCC). (1997). Kyoto Protocol. https://unfccc.int/kyoto_protocol
World Resources Institute & World Business Council for Sustainable Development. (2015). The GHG Protocol: Corporate Accounting and Reporting Standard.
https://ghgprotocol.org/corporate-standard
Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final Recommendations Report. https://www.fsb-tcfd.org/publications/final-recommendations-report/
IFRS Foundation. (2023). IFRS S2: Climate-related Disclosures. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/
Ascui, F., & Lovell, H. (2011). As frames collide: Making sense of carbon accounting. Accounting, Auditing & Accountability Journal, 24(8), 978–999.
https://doi.org/10.1108/09513571111184763
Schaltegger, S., & Burritt, R. (2018). Contemporary environmental accounting: Issues, concepts and practice. Routledge.
https://www.taylorfrancis.com/books/9781351126168
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development. Accounting, Auditing & Accountability Journal, 27(2), 395–413.
https://doi.org/10.1108/AAAJ-03-2013-1263
Eccles, R. G., & Krzus, M. P. (2018). The Nordic model: An analysis of leading practices in ESG disclosure. Nordic Council of Ministers.
https://doi.org/10.6027/TN2018-506
Busch, T., & Lewandowski, S. (2018). Corporate carbon and financial performance. Journal of Industrial Ecology, 22(5), 1022–1034.
https://doi.org/10.1111/jiec.12591
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2011). Does it really pay to be green? Accounting & Finance, 51(2), 335–369.
https://doi.org/10.1111/j.1467-629X.2010.00338.x
Amir, E., Kallunki, J. P., & Nilsson, H. (2019). The association between greenhouse gas emissions and firm value. Journal of Business Ethics, 154, 157–186.
https://doi.org/10.1007/s10551-016-3412-4
Kahn, M. E., Mohaddes, K., Ng, R. N., Pesaran, M. H., Raissi, M., & Yang, J. C. (2021). Long-term macroeconomic effects of climate change. Energy Economics, 104, 105624.
https://doi.org/10.1016/j.eneco.2021.105624
Kouloukoui, D., Gomes, S. M., da Silva, R. G., et al. (2019). GHG emission accounting and reporting. Journal of Cleaner Production, 211, 1294–1306.
https://doi.org/10.1016/j.jclepro.2018.11.172
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal, 28(7), 1047-1074. https://centaur.reading.ac.uk/58172/3/Liesen%20et%20al%20AAAJ%20_manuscript.pdf?utm_source=chatgpt.com
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production. https://www.sciencedirect.com/science/article/abs/pii/S0959652613004654?utm_source=chatgpt.com
Khalilov, S. A. (2025). Yashil buxgalteriya hisobi: buxgalteriya hisobida uglerod chiqindilarini hisobga olishning nazariy yondashuvlari. Muhandislik va Iqtisodiyot, 3(4), 11–25. https://doi.org/10.5281/zenodo.15471940
Khalilov, S. A. Development of a green accounting methodology in Uzbekistan: Lessons from the Malaysian experience. Scientific Journal of International Finance & Accounting, Issue 1. https://interfinance.tsue.uz/wp-content/uploads/2024/02/Paper_2_Sh.Khalilov-1.pdf
Khalilov, S. (2025). Uglerod chiqindilarini buxgalteriya hisobiga integratsiya qilish: O‘zbekiston iqtisodiyotida barqaror rivojlanish vositasi sifatida. Green Economy and Development, 3(5). https://doi.org/10.5281/zenodo.15654999
Khalilov, S. A. (2025). Improvement of green accounting methodology in Uzbekistan: Experience of developed countries. Ustozlar uchun, 1(1), 684–689.
