The article is devoted to the analysis of the concept of corporate social responsibility (CSR) and its implementation through various models in global business. The main CSR models used in Europe, the USA, Great Britain, Japan and Canada are considered, each of which has its own unique features reflecting cultural, economic and political conditions. In addition, the article emphasizes that in crisis situations, CSR becomes an important mechanism that connects business, society and nature. At such moments, social responsibility becomes not only a tool for adaptation and survival, but also a basis for further development.

This article examines ways to enhance the participation of commercial banks in poverty reduction. It analyzes the role of banks in alleviating poverty through credit policies, financial inclusion, microloans, and financing social projects. Furthermore, the article suggests measures to strengthen the social responsibility of commercial banks and improve the accessibility of financial services based on international experience.

This article, titled "The role and impact of cotton-textile clusters in economic development," examines the economic and social significance of cotton-textile clusters. The study explores the role of these clusters in creating job opportunities, supporting local economies, enhancing export potential, and fulfilling social responsibilities. Additionally, the article discusses the importance of environmental sustainability and sustainable development strategies. Through an analysis of methodologies, statistical data, and practical examples, the article provides insights into the contribution of cotton-textile clusters to economic development and offers guidance for future strategies.

The article investigates the issues of improving the accounting of ESG obligations (environmental, social, corporate governance) at ICT sector enterprises based on IFRS S1 «General Requirements for Disclosure of Sustainability-related Financial Information» and IFRS S2 «Climate-related Disclosures» standards. The author has developed a refined model form that identifies 4 categories of ESG obligations specific to the ICT sector, as well as 6 structural components of ESG reporting. The model was tested on the example of JSC “Uzbektelecom”

This paper analyzes the key criteria of sustainability reporting and the internationally widely applied standards, including GRI (Global Reporting Initiative), IFRS S1 and IFRS S2, as well as the recommendations of the TCFD (Task Force on Climate-related Financial Disclosures). The role of sustainability reporting in assessing the long-term sustainability of organizational activities through environmental, social, and governance (ESG) indicators is highlighted. The stakeholder-oriented nature of the GRI standards, the focus of IFRS S1 and S2 standards on the disclosure of financially material sustainability- and climate-related risks and opportunities, and the role of TCFD recommendations in climate risk management are examined. The findings of the study contribute to identifying the importance of international standards in the development of sustainability reporting

Social aspects of corporate governance quality assessment in companies corporate governance affects a company's social responsibility towards its employees, customers, suppliers, and society as a whole. Good management creates the basis for creating a supportive work environment, protecting workers' rights, complying with occupational safety and health standards, and maintaining trusting relationships with stakeholders.

This article is devoted to studying the role of ESG principles in ensuring the long-term sustainability of enterprises. ESG principles help to ensure the long-term development and sustainability of the enterprise by implementing responsibilities in the areas of environmental, social and governance into the business practices of enterprises, not only to benefit society and the environment, but also to ensure the long-term development and sustainability of the enterprise. The article analyzes the main elements of ESG principles, their impact on the economic efficiency and reputation of enterprises and the examples of companies that have successfully implemented these principles.

This article examines international experience in the formation and development of corporate culture in joint-stock companies. It analyzes the specific features of corporate values, management styles, employee motivation systems, internal communications, teamwork, and corporate social responsibility applied by companies in the United States, Japan, Germany, South Korea, and other developed countries. The study highlights the role of corporate culture in regulating relationships among shareholders, supervisory boards, executive bodies, and employees. Based on the experience of foreign companies, the article substantiates the impact of corporate culture on labor productivity, employee loyalty, innovative activity, investment attractiveness, and the overall performance of joint-stock companies. The study concludes by developing scientific and practical recommendations for adapting and introducing relevant elements of advanced international experience into the activities of joint-stock companies in Uzbekistan.

This article analyzes the “Business Entity Stability Rating” system implemented in Uzbekistan as part of efforts to enhance digital fiscal governance. The evaluation process is based on automated algorithms that assess legal entities through indicators such as tax discipline, financial transparency, documentation accuracy, and social responsibility. The study examines the correlation between rating indicators and actual economic performance, highlights sectoral and regional disparities, and explores methodological differences with the “CRM-NEW” monitoring system. Using the Kruskal–Wallis H test, a statistically significant relationship is identified between rating categories and tax risk levels, supporting the reliability of the assessment framework. The paper concludes with conceptual and practical recommendations for improving the rating mechanism.