OPPORTUNITIES TO USE INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN THE PROCESS OF TRANSITION TO A GREEN ECONOMY IN SERVICE COMPANIES
Abstract
This article analyzes the possibilities of using international standards of financial reporting in service enterprises in the process of transition to a green economy. The practical advantages of such advanced approaches as GRI, ESG, IFRS S1/S2 and TCFD fo r the service sector are revealed. Based on foreign experience, proposals are developed to ensure environmental transparency and sustainable development through financial reporting in the conditions of Uzbekistan.
Keywords
Green economy, service sector, financial reporting, international standards, IFRS S1/S2, GRI, ESG, TCFD, sustainability reports, Uzbek experience
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