A Systemic Approach to Organizing “Green” Accounting and Digitalizing E-Business for Sustainable Development

The research aims to justify the preference for a systemic approach to organizing “green” accounting and digitalizing e-business for its sustainable development. Moreover, the research aims to develop recommendations for implementing this approach in Uzbekistan. To this end, the author conducted an empirical study on the experience of 15 countries with moderately sustainable e-business development in 2025, including Uzbekistan. Thus, the author developed a regression model to assess the impact of e-business adaptation tools to current global trends on its sustainability. According to the model, sustainable development in e-business is primarily ensured through the use of corporate accounting modernization tools (e.g., acquiring state-of-the-art software, making green investments, and engaging in green trade), while HRM tools play a secondary role. Furthermore, the systemic application of green accounting and digitalization significantly enhances its sustainability.

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