BARQAROR RIVOJLANISH VA IQLIM O‘ZGARISHI SHAROITIDA MHXS VA YASHIL BUXGALTERIYA HISOBI ISTIQBOLLARI

Sardor G‘aniyev; Jahongir Norboyev

doi:10.5281/zenodo.20666503

Authors

G‘aniyev Sardor Murodulla o‘g‘li International School of Finance Technology and Science, Biznes boshqaruvi kafedrasi dots. v.b., PhD
Norboyev Jahongir O‘ktam o‘g‘li International School of Finance Technology and Science magistranti

Abstract

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.

Keywords:

MHXS IFRS S1 IFRS S2 yashil buxgalteriya barqaror rivojlanish iqlim xavfi ekologik xarajatlar ESG-hisobot.

References

IFRS Foundation. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. Effective for annual reporting periods beginning on or after 1 January 2024.

IFRS Foundation. IFRS S2 Climate-related Disclosures. Effective for annual reporting periods beginning on or after 1 January 2024.

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.

UNCTAD. Guidance Manual on Accounting and Financial Reporting for Environmental Costs and Liabilities.

UNCTAD. Core Indicators for Sustainability and SDG Impact Reporting: Training Manual. 2023.

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.

BARQAROR RIVOJLANISH VA IQLIM O‘ZGARISHI SHAROITIDA MHXS VA YASHIL BUXGALTERIYA HISOBI ISTIQBOLLARI

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