ACCOUNTINGANDENVIRONMENTALREPORTING
SohibovAzizbekDilshodo`g`liTashkentStateUniversityofEconomics,2ndyearstudentoftheFacultyofAccountingKhursandovKomiljonMakhmatkulovichTashkentStateUniversityofEconomics,CandidateofEconomicSciencesv.b.associateprofessor,Ph.D
Open MINDrepository2026
ABI
Аннотация
Thisarticleexaminesthecurrentstate,developmenttrendsandprospectsofaccountingandenvironmentalreporting(ESG-Environmental,Social,Governance)systemsintheRepublicofUzbekistan.ThestudyanalyzesnationalpracticesbasedonInternationalFinancialReportingStandards(IFRS)andGlobalReportingInitiative(GRI).Basedonstatisticaldataofstate-ownedcompaniesandtheprivatesectorfor2021-2025,theformationprocessofESGaccountabilityisassessed.Thearticleanalyzestheintegrationofenvironmental,socialandcorporategovernanceprinciplesintoaccounting,improvementoftheregulatoryframeworkandchangesinthebusinessenvironment.TheresearchresultsdemonstratethecriticalimportanceofESGreportinginachievingsustainabledevelopmentgoalsinUzbekistan
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