IMPROVING FINANCIAL MANAGEMENT OF INVESTMENTS BASED ON THE ESG APPROACH: AN ANALYSIS OF NATIONAL AND INTERNATIONAL EXPERIENCE
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp87-96Abstract
This article analyzes issues related to improving the methodology of financial management of investments based on the ESG (Environmental, Social, and Governance) approach. The study presents a comparative analysis of the national institutional foundations shaping the ESG ecosystem, an improved model integrating ESG with the ISO 37001 anti-bribery management system, and the financial advantages derived from the ESG ratings of Uzbek and major international companies. Furthermore, the article provides an in-depth examination of the existing problems and institutional constraints in implementing ESG principles into investment financial management practice, and develops scientific and practical recommendations for addressing them.
Keywords:
ESG financial management of investments corporate governance ISO 37001 green finance ESG rating cost of capital green taxonomy sustainable developmentReferences
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