IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462Abstract
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”
Keywords:
ESG obligations IFRS S1 IFRS S2 sustainability climate corporate social responsibility ICT sectorReferences
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Ўзбекистон Республикаси Президентининг 2022-йил 1-декабрдаги «2030 йилгача бўлган даврда яшил иқтисодиётга ўтиш стратегияси» номли ПФ-158-сонли фармони.
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