ACCOUNTING AND ENVIRONMENTAL REPORTING
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This article examines the current state, development trends and prospects of accounting and environmental reporting (ESG - Environmental, Social, Governance) systems in the Republic of Uzbekistan. The study analyzes national practices based on International Financial Reporting Standards (IFRS) and Global Reporting Initiative (GRI). Based on statistical data of state-owned companies and the private sector for 2021-2025, the formation process of ESG accountability is assessed. The article analyzes the integration of environmental, social and corporate governance principles into accounting, improvement of the regulatory framework and changes in the business environment. The research results demonstrate the critical importance of ESG reporting in achieving sustainable development goals in Uzbekistan.
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