ASOSIY VOSITALARNI ESG KO‘RSATKICHLARI ASOSIDA BAHOLASH MEXANIZMI VA UNING AUDITINING XUSUSIYATLARI
Jild 4 son 15 (2025): Science and technology in the modern world 142-146
Annotatsiya
Tadqiqotda asosiy vositalarning ekologik (E), ijtimoiy (S) va korporativ boshqaruv (G) ko‘rsatkichlari asosida baholash mexanizmi va ularning auditini tashkil etishning nazariy va amaliy jihatlari yoritilgan. Zamonaviy korxonalar faoliyatida barqaror rivojlanish tamoyillarini tatbiq etish, xususan, ESG mezonlariga asoslangan baholash va hisobotlilik jarayonlari tobora dolzarb ahamiyat kasb etmoqda.
Kalit soʻzlar:
Iqtiboslar
Atamurodov S.Y., “Pul oqimlari tahlili va auditi,” Toshkent, 2023.
Xujayev S.S., “Raqamli texnologiyalar va hisob siyosati,” Toshkent, 2024.
IFRS Foundation, “IFRS 16 – Leases,” London, 2022.
Khan, M., “Sustainability Accounting and ESG Reporting,” Journal of Accounting Research, 2021.
Smith, J., “The Role of ESG in Corporate Governance,” Financial Management Review, 2023.
Global Reporting Initiative (GRI), “Sustainability Reporting Standards,” 2023.
Environmental Protection Agency (EPA), “Corporate Environmental Responsibility,” 2022.
European Financial Reporting Advisory Group (EFRAG), “Sustainability Reporting,” 2023.
Walker, L., “Audit Practices for Long-term Assets,” International Journal of Auditing, 2022.
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