SANOAT KORXONALARINING ASOSIY BIZNES-JARAYONLARINI ANIQLASH, TASNIFLASH VA ESG BILAN INTEGRATSIYASI
Abstract
The article examined the identification, classification and integration of industrial business processes with environmental, social and governance criteria. A conceptual model was developed through a process approach, value chain analysis and synthesis of scholarly sources. Processes were classified as core, supporting, managerial and developmental. Procedures for defining boundaries, responsibilities, inputs and outputs were outlined. A weighted ESG priority score, an integration matrix and performance indicator specifications were proposed. Implementation was structured around diagnosis, design, pilot testing, scaling and assurance. Illustrative assessments explained the modelʼs application. Validation using actual enterprise data and adaptation to sectoral conditions were identified as necessary next steps.Keywords
industrial enterprises, business processes, process management, ESG integration, value chain, priority assessment, performance indicators
References
- Dumas, M., La Rosa, M., Mendling, J., & Reijers, H. A. (2018). Fundamentals of business process management (2nd ed.). Springer. https://doi.org/10.1007/978-3-662-56509-4
- Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857. https://doi.org/10.1287/mnsc.2014.1984
- Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210-233. https://doi.org/10.1080/20430795.2015.1118917
- Global Reporting Initiative. (n.d.). GRI Standards. GRI. https://www.globalreporting.org/standards/
- IFRS Foundation. (2023a). IFRS S1 General requirements for disclosure of sustainability-related financial information. IFRS Foundation. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/
- IFRS Foundation. (2023b). IFRS S2 Climate-related disclosures. IFRS Foundation. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/
- International Organization for Standardization. (n.d.). ISO 14001: Environmental management systems. ISO. https://www.iso.org/iso-14001-environmental-management.html
- International Organization for Standardization. (2015). ISO 9001:2015 Quality management systems - Requirements. ISO. https://www.iso.org/standard/62085.html
- Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press
- OECD. (2023). OECD guidelines for multinational enterprises on responsible business conduct. OECD Publishing. https://doi.org/10.1787/81f92357-en
- Osterwalder, A., & Pigneur, Y. (2010). Business model generation: A handbook for visionaries, game changers, and challengers. John Wiley & Sons
- Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. Free Press
- Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: Issues, concepts and practice. Greenleaf Publishing
- United Nations Global Compact. (n.d.). The ten principles of the UN Global Compact. https://unglobalcompact.org/what-is-gc/mission/principles
- World Bank. (2022). Towards a greener economy in Uzbekistan. World Bank. https://openknowledge.worldbank.org/entities/publication/7046a76c-f533-5846-83e4-7dde22f2ad03
- Oʻzbekiston Respublikasi Prezidentining 2022-yil 2-dekabr PQ-436-son “2030-yilgacha Oʻzbekiston Respublikasining yashil iqtisodiyotga oʻtishiga qaratilgan islohotlar samaradorligini oshirish boʻyicha chora-tadbirlar toʻgʻrisida”gi Qarori. https://lex.uz/docs/6303230
- Oʻzbekiston Respublikasi Prezidentining 2019-yil 4-oktyabr PQ-4477-son “2019-2030-yillar davrida Oʻzbekiston Respublikasining yashil iqtisodiyotga oʻtish strategiyasini tasdiqlash toʻgʻrisida”gi Qarori. https://lex.uz/docs/4539502
Downloads
Download data is not yet available.