MOLIYA BOZORI ISHTIROKCHILARINING ESG REYTINGINI OSHIRISHDA DAROMADLAR HISOBINING SHAFFOFLIGINI TA’MINLASH MASALALARI

Authors

  • Samarqand iqtisodiyot va servis institute

DOI:

https://doi.org/10.60078/2026-vol5-iss3-pp83-86

Abstract

Ushbu maqolada korxonalarning ESG (ekologik, ijtimoiy va davlat) reytinglarini shakllantirishda moliyaviy shaffoflikning o’rni tahlil qilinadi. Ayniqsa, MHXS 15 standarti asosida daromadlarni tan olish korporativ boshqaruv sifatini baholashda asosiy indicator asoslab beriladi.

References

1. O‘zbekiston Respublikasi Prezidentining Farmoni. "O‘zbekiston – 2030" strategiyasi to‘g‘risida. 11.09.2023-yildagi PF-158-son.

2. O‘zbekiston Respublikasi Prezidentining Qarori. "Xalqaro moliya hisoboti standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida". 24.02.2020-yildagi PQ-4611-son.

3. IFRS 15 "Revenue from Contracts with Customers". International Accounting Standards Board (IASB).

4. GRI Standards (Global Reporting Initiative). Consolidated Set of GRI Sustainability Reporting Standards 2023.

5. Eccles, R. G., & Serafeim, G. (2013). "The Role of the Board in Civil Society and Sustainable Strategy". Harvard Business Review.

6. Sustaneanalytics & MSCI ESG Research. Methodology for ESG Ratings and Financial Transparency.

7. Ibragimov, A. K., & boshqalar. (2023). "Moliya bozorini rivojlantirishda MHXSning o'rni". Iqtisodiyot va ta'lim jurnali.

Downloads

Published

How to Cite

MOLIYA BOZORI ISHTIROKCHILARINING ESG REYTINGINI OSHIRISHDA DAROMADLAR HISOBINING SHAFFOFLIGINI TA’MINLASH MASALALARI. (2026). Editions, 5(3), 83-86. https://doi.org/10.60078/2026-vol5-iss3-pp83-86

Issue

Vol. 5 No. 3 : The V International Scientific and Practical Conference entitled “Priority areas, current trends and prospects for the development of the financial market”

Section

Articles

License

Creative Commons License

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