BARQAROR RIVOJLANISH (ESG) TAMOYILLARI ASOSIDA INVESTITSION LOYIHALARNING SAMARADORLIGINI BAHOLASH USLUBIYATINI TAKOMILLASHTIRISH
Keywords:
ESG-investitsiyalar, barqaror rivojlanish, samaradorlik baholash, integral indeks, yashil moliya, ijtimoiy mas'uliyat, korporativ boshqaruv.Abstract
Maqolada ESG (Environmental, Social, Governance) tamoyillari asosida investitsion loyihalarning samaradorligini baholashning zamonaviy uslubiyati takomillashtirish masalalari ko'rib chiqilgan. Tadqiqotda an'anaviy moliyaviy ko'rsatkichlar (NPV, IRR, PI) bilan bir qatorda ESG-omillarni hisobga oluvchi integral baholash modeli taklif qilingan. 12 ta investitsion loyiha misolida o'tkazilgan empirik tahlil ESG-loyihalarning uzoq muddatli samaradorligi an'anaviy loyihalardan o'rtacha 14,7 foizga yuqori ekanligini ko'rsatdi.
References
O'zbekiston Respublikasi Prezidentining 2022-yil 2-dekabrdagi PF-269-son Farmoni "2030-yilgacha bo'lgan davrda yashil iqtisodiyotga o'tish strategiyasi to'g'risida". // Lex.uz
Freeman, R.E. Strategic Management: A Stakeholder Approach. — Boston: Pitman, 1984. — 276 p.
Friede, G., Busch, T., Bassen, A. ESG and financial performance: aggregated evidence from more than 2000 empirical studies // Journal of Sustainable Finance & Investment. — 2015. — Vol. 5(4). — P. 210-233.
Khan, M., Serafeim, G., Yoon, A. Corporate Sustainability: First Evidence on Materiality // The Accounting Review. — 2016. — Vol. 91(6). — P. 1697-1724.
Berg, F., Kölbel, J.F., Rigobon, R. Aggregate Confusion: The Divergence of ESG Ratings // Review of Finance. — 2022. — Vol. 26(6). — P. 1315-1344.
Global Sustainable Investment Alliance (GSIA). Global Sustainable Investment Review 2024. — Brussels, 2024. — 84 p.
Vahobov A.V., G'ulomov S.S. Investitsion loyihalarni baholashning zamonaviy uslubiyati. — Toshkent: Iqtisodiyot, 2023. — 312 b.
