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No. 6 (2026)
Marketing

Scientific articles

SАNОАT KОRXОNАLАRIDА INTEGRАTSIYАLАSHGАN ESG VА KОRPОRАTIV IJTIMОIY MАSʼULIYАT HISОBОTINI TАKОMILLАSHTIRISH METОDОLОGIYАSI

DOI 10.67668/mj/2026iss6/1814

Published 2026-07-07

Authors
Аbduvаliyev Zаfаr Mаhmudоvich
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Abstract

Tadqiqot sanoat korxonalarida ESG tamoyillari va korporativ ijtimoiy masʼuliyat koʻrsatkichlarini integratsiyalashgan hisobot tizimiga kiritish metodologiyasini takomillashtirdi. Tadqiqot davomida xalqaro integratsiyalashgan hisobot tamoyillari, IFRS S1 va IFRS S2 standartlari hamda milliy buxgalteriya hisobi amaliyoti qiyosiy tahlil qilindi. Muallif tomonidan korporativ ijtimoiy masʼuliyat, nomoliyaviy hisobot va buxgalterning professional fikriga oid metodologik yondashuvlar ishlab chiqildi. ESG koʻrsatkichlarini milliy schyotlar rejasiga integratsiyalash mexanizmi hamda integratsiyalashgan hisobotni tayyorlash reglamenti taklif etildi. Amaliy sinov natijalari taklif etilgan metodologiya korxonalarda axborot shaffofligini oshirish, resurslardan samarali foydalanish va iqtisodiy natijalarni yaxshilashga xizmat qilganini tasdiqladi.

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References

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