YASHIL BUXGALTERIYA (GREEN ACCOUNTING) VA ESG HISOBOTLARI: RAQAMLI IQTISODIYOT SHAROITIDA BARQAROR RIVOJLANISHNING STRATEGIK VOSITALARI
Ключевые слова:
Yashil buxgalteriya, ESG hisobotlari, barqaror rivojlanish, ekologik audit, IFRS S1/S2, korporativ ijtimoiy mas’uliyat, yashil investitsiyalar.Аннотация
Maqolada raqamli iqtisodiyot va global iqlim o‘zgarishlari sharoitida yashil buxgalteriya (Green Accounting) tizimini joriy etish va ESG (Environmental, Social, Governance) hisobotlarining nazariy-uslubiy hamda amaliy asoslari tadqiq etilgan. Tadqiqot davomida O‘zbekiston Respublikasi iqtisodiyotining real sektorida korxonalarning barqaror rivojlanish ko‘rsatkichlarini oshirish, xalqaro investitsiyalarni jalb qilishda ESG hisobotlarining transformatsion roli ochib berildi. Xalqaro moliyaviy hisobot standartlari (IFRS S1 va IFRS S2) talablarini milliy amaliyotga integratsiya qilish, ekologik audit tizimini takomillashtirish va institutsional risklarni pasaytirish yuzasidan ilmiy va amaliy takliflar ishlab chiqildi.
Библиографические ссылки
O‘zbekiston Respublikasi Prezidentining 2019-yil 4-oktabrdagi PQ-4477-son “2019-2030-yillar davrida O‘zbekiston Respublikasining «yashil» iqtisodiyotga o‘tish strategiyasini tasdiqlash to‘g‘risida”gi qarori.
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