Das Ujjwal, Sourabh Singha Roy, Shibin Tad, Azizbek Khurramov
. Green accounting gives companies a thorough framework to gauge sustainability performance by incorporating environmental expenses into financial reporting. This research is concerned with select Indian companies and examines the relationship between green accounting and corporate profitability. This study examines the extent to which sustainability reporting enhances compliance within the law, trust from investors, and profit. The study analyzes spending parameters such as CSR activities, capital investments in the environment, total revenue, Net profit, and Market Cap in the context of operating and nonoperating financial and ESG data of big Indian corporations. Research shows that strong ESG disclosures boost trust from investors, reduce financial risks, and enhance profitability in the long run. The report further discusses India's regulatory environment and its changes as it relates to encouraging corporate sustainability especially with the SEBI BRSR framework and ESG requirements for investment incorporation. The results discuss the growing importance of green accounting in formulating corporate strategy and financial performance while advancing corporate and investor relations, public policy, and business management.
This article analyzes the linguistic and discursive strategies used in AI- mediated green marketing and ethical retailing communications, examining how they construct and persuade eco-conscious consumers. The analysis is grounded in Critical Discourse Analysis (CDA) and Persuasion Theory, employing a mixed-methods approach of corpus linguistics to analyze large datasets of digital advertising copy, product descriptions, and chatbot interactions, combined with multimodal analysis of branding materials. The research identifies a prevalent use of "green" and "ethical" lexical clusters that are often semantically vague, leading to potential greenwashing. AI-generated consumer-facing texts frequently employ persuasive frames of "empowerment," "transparency," and "collective action," but lack substantive, verifiable detail. A key finding is the dissonance between the personalized, empathetic tone crafted by AI for marketing and the standardized, technical language used in backend sustainability reports, which can erode consumer trust. The study recommends that retailers implement AI ethics guidelines for communicative transparency, mandating clear, substantiated definitions for sustainability claims. Furthermore, developing consumer literacy tools that critically decode marketing language can empower informed choices. Ethical retailing must align AI's persuasive language with verifiable, circular economy practices.
Uzbekistan’s move toward Green and SDG bond financing is increasingly not a matter of choice but of necessity, driven by sizable development investment demands, intensifying climate and resource constraints, and the imperative to preserve fiscal sustainability.
Foreign trade has become one of the most important drivers of economic development for Uzbekistan, particularly in the context of market reforms and deeper integration into the global economy. In recent years, international trade relations have increasingly been influenced not only by economic efficiency, but also by environmental, social, and governance (ESG) requirements. This paper examines how reforms in the financial market based on ESG principles can support the development and sustainability of Uzbekistan’s foreign trade within the framework of the “Uzbekistan – 2030” Strategy. The study addresses a number of existing constraints, including the limited availability of sustainable trade finance instruments, uneven adoption of ESG standards among exporting enterprises, and insufficient digitalization of traderelated financial and customs processes. Particular attention is paid to the interaction between green economy objectives, digital transformation initiatives, and financial mechanisms that facilitate export activities. Based on an analysis of national policy documents, international experience, and recent academic research, the paper formulates practical recommendations aimed at expanding ESG-oriented trade finance, improving transparency in export operations, and accelerating the digitalization of customs and financial procedures. The results indicate that the gradual integration of ESG principles into the financial market can enhance export resilience, increase investor confidence, and contribute to the long-term sustainability of Uzbekistan’s foreign trade.
Agriculture contributes roughly 27% of Uzbekistan's GDP and employs over 25% of its workforce347. Since 2017, the government has promoted the cluster model — grouping farms, processors, and logistics providers under a single coordination structure — as a vehicle for modernizing the sector. By 2024, more than 1,200registered agro-clusters operate across the country348
The effective and transparent management of public finances is a prerequisite for achieving Russia's strategic goals for socio-economic development. The complexity of such management is due, among other things, to the substantial size of the country's budget system, which necessitates the activation of tools that contribute to the sustainability of regional budgets.
This article examines pricing strategy as a strategic instrument of financial management in B2B distribution companies. The study analyzes how data-driven pricing models, cost-to-serve analysis, and pricing governance mechanisms influence profitability, financial stability, and competitive positioning. Particular attention is given to the role of digital analytics and artificial intelligence tools in optimizing margin management and reducing pricing risks in highly competitive markets. The research demonstrates that transitioning from traditional cost-plus approaches to value-based and analytically supported pricing enhances gross margin sustainability, strengthens financial resilience, and improves longterm market performance. The findings highlight that strategic pricing is not merely a commercial decision but a core financial management capability essential for ensuring sustainable growth and stability in modern distribution systems.
This study examines the role of clusters as key drivers of economic growth, industrial competitiveness, and innovation in the modern global economy. The research highlights the transition from traditional industry based economic structures to network-based management systems, emphasizing the significance of clusters in fostering cooperation between businesses, scientific institutions, and the state. The paper proposes a hypothesis on the effectiveness of long-term concessional loans, funded through extrabudgetary state resources, in stimulating cluster development. It is expected that such financial support will enhance production capacity, facilitate technological modernization, and expand export potential by reducing financial barriers. Additionally, state support for cluster export activities is recognized as a widely adopted trade policy instrument that strengthens national industry and global market integration. The study concludes that implementing targeted financial mechanisms, improving export infrastructure, and investing in human capital will enhance the strategic role of clusters in ensuring long-term economic sustainability and innovation-driven growth.
Climate change presents a global challenge, necessitating country-specific responses to mitigate its impacts. Uzbekistan, heavily reliant on water resources, faces significant environmental challenges due to unsustainable irrigation practices, energy-intensive agricultural production, and fossil fuel dependency. This paper explores Uzbekistan’s transition to a green economy through the implementation of green fiscal instruments such as carbon taxes, green subsidies, and environmental taxation. The effectiveness of these instruments is analyzed in the context of international experiences, policy frameworks, and Uzbekistan’s economic and environmental objectives. The study also evaluates ongoing reforms, including the Uzbekistan 2030 Strategy, and their role in fostering economic sustainability, reducing greenhouse gas emissions, and improving resource efficiency.
Бугунги кунда дунёда жисмоний тарбия ва спорт соҳасининг инновацион жиҳатларини аниқлаш ва уларни қўллаб-қувватлаш асосида амалиётга тадбиқ этиш тенденцияси кузатилмоқда. Зеро, ривожланган мамлакатлар амалиётидан маълумки, жисмоний тарбия ва спорт муассасаларининг самарали фаолияти мамлакатнинг барқарор ижтимоий ва иқтисодий ривожланишга ижобий таъсир кўрсатади.
Шу сабабли, мамлакатда жисмоний тарбия ва спортни ривожлантиришга хизмат қилувчи муассасаларни молиявий барқарорлигини таъминлаш, уларнинг молиялаштириш имкониятларини кенгайтириш, фаолият самарадорлигини таъминловчи молиялаштириш моделлари ва механизмларини зарур элементлар билан тўлдириш орқали такомиллаштиришга бағишланган илмий тадқиқотларни амалга ошириш устувор долзарб аҳамият касб этади.
