BARQAROR RIVOJLANISH VA IQLIM O‘ZGARISHI SHAROITIDA MHXS VA YASHIL BUXGALTERIYA HISOBI ISTIQBOLLARI
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https://doi.org/10.5281/zenodo.20666503;
MHXS, IFRS S1, IFRS S2, yashil buxgalteriya, barqaror rivojlanish, iqlim xavfi, ekologik xarajatlar, ESG-hisobot.Abstrak
Ushbu maqolada barqaror rivojlanish va iqlim o‘zgarishi sharoitida moliyaviy hisobotning xalqaro standartlari (MHXS) hamda yashil buxgalteriya hisobi integratsiyasining nazariy va amaliy istiqbollari tahlil qilinadi. Tadqiqotda IFRS S1 va IFRS S2 standartlari, O‘zbekistonning “yashil” iqtisodiyotga o‘tish strategiyasi va xalqaro tashkilotlar metodologiyasi asosida korxonalarda iqlim xavflari, ekologik xarajatlar va uglerodga oid axborotni hisobga olish mexanizmlari yoritiladi. Natijada korporativ boshqaruv, risk-menejment, oshkoralik va investitsion jozibadorlikni kuchaytiruvchi innovatsion-kreativ mexanizmlar taklif etiladi.Iqtiboslar
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IFRS Foundation. Guidance on disclosures about transition plans under IFRS S2. 2025.
World Meteorological Organization. WMO confirms 2023 smashes global temperature record. 12 January 2024.
World Meteorological Organization. WMO confirms 2024 as warmest year on record at about 1.55°C above pre-industrial level. 10 January 2025.
World Bank. Adjusted net savings methodology; adjusted net savings and carbon dioxide damage indicators.
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O‘zbekiston Respublikasi Prezidentining 2019-yil 4-oktabrdagi PQ-4477-son qarori: 2019–2030-yillarda O‘zbekiston Respublikasining “yashil” iqtisodiyotga o‘tish strategiyasi.
O‘zbekiston Respublikasi Vazirlar Mahkamasining 2023-yil 11-avgustdagi 362-son qarori: 2023–2030-yillarda tabiiy ofatlar xavfini kamaytirish va iqlim o‘zgarishiga chidamlilikni oshirish bo‘yicha milliy harakatlar rejasi.
O‘zbekiston Respublikasi Prezidentining 2023-yil 11-sentabrdagi PF-158-son Farmoni: “O‘zbekiston – 2030” strategiyasi.
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