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

Mualliflar

  • Samarqand iqtisodiyot va servis institute

DOI:

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

Annotasiya

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.

Bibliografik manbalar

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.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

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