ACCOUNTING AND ENVIRONMENTAL REPORTING

Authors

  • Sohibov Azizbek Dilshod o`g`li,Khursandov Komiljon Makhmatkulovich Tashkent State University of Economics, 2nd year student of the Faculty of Accounting,Tashkent State University of Economics, Candidate of Economic Sciences v. b. associate professor, Ph.D.

DOI:

https://doi.org/10.55640/

Keywords:

ESG reporting, accounting, environmental reporting, sustainable development, non-financial reporting, corporate governance, international standards.

Abstract

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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References

1.Freeman, R. E. (2010). Strategic Management: A Stakeholder Approach. Cambridge University Press. - Stakeholderlar nazariyasi va korporativ mas'uliyat asoslari.

2.Global Reporting Initiative (2021). GRI Standards. GRI, Amsterdam. - Barqaror rivojlanish hisobotining xalqaro standartlari.

3.IFRS Foundation (2023). IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information & IFRS S2 Climate-related Disclosures. ISSB, London.

4.European Commission (2023). Corporate Sustainability Reporting Directive (CSRD). Official Journal of the European Union. - Yevropa Ittifoqining korporativ barqarorlik hisoboti direktivasi.

5.Karimov, A. (2025). O'zbekiston korporativ sektorida ESG hisobotlarining holati va rivojlanish istiqbollari. Evraziyskiy jurnal prava, finansov i prikladnyx nauk, 5(12), 45-58.

6.International Accounting Standards Board (2018). IAS 37 Provisions, Contingent Liabilities and Contingent Assets. IFRS Foundation, London.

7.OECD (2023). G20/OECD Principles of Corporate Governance. OECD Publishing, Paris. - Korporativ boshqaruvning G20/OECD tamoyillari.

8.KPMG (2024). Survey of Sustainability Reporting 2024. KPMG International. - Barqarorlik hisoboti bo'yicha so'rov natijalari.

9.O'zbekiston Respublikasi Prezidenti (2023). "O'zbekiston – 2030" strategiyasi to'g'risida. PF-158-son Farmon, 2023-yil 11-sentabr. Lex.uz.

10.O'zbekiston Respublikasi Vazirlar Mahkamasi (2023). Davlat ishtirokidagi yirik korxonalarni isloh qilish to'g'risida. 164-son Qaror, 2023-yil 2-mart. Lex.uz.

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Published

2026-02-05

Issue

Vol. 5 No. 02 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

ACCOUNTING AND ENVIRONMENTAL REPORTING. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(02), 192-197. https://doi.org/10.55640/

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