ASOSIY VOSITALARNI ESG KO‘RSATKICHLARI ASOSIDA BAHOLASH MEXANIZMI VA UNING AUDITINING XUSUSIYATLARI
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Asosiy vositalar, ESG ko‘rsatkichlari, baholash mexanizmi, audit, barqaror rivojlanish, korporativ boshqaruv, ekologik va ijtimoiy indikatorlar.Abstrak
Tadqiqotda asosiy vositalarning ekologik (E), ijtimoiy (S) va korporativ boshqaruv (G) ko‘rsatkichlari asosida baholash mexanizmi va ularning auditini tashkil etishning nazariy va amaliy jihatlari yoritilgan. Zamonaviy korxonalar faoliyatida barqaror rivojlanish tamoyillarini tatbiq etish, xususan, ESG mezonlariga asoslangan baholash va hisobotlilik jarayonlari tobora dolzarb ahamiyat kasb etmoqda.
Iqtiboslar
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IFRS Foundation, “IFRS 16 – Leases,” London, 2022.
Khan, M., “Sustainability Accounting and ESG Reporting,” Journal of Accounting Research, 2021.
Smith, J., “The Role of ESG in Corporate Governance,” Financial Management Review, 2023.
Global Reporting Initiative (GRI), “Sustainability Reporting Standards,” 2023.
Environmental Protection Agency (EPA), “Corporate Environmental Responsibility,” 2022.
European Financial Reporting Advisory Group (EFRAG), “Sustainability Reporting,” 2023.
Walker, L., “Audit Practices for Long-term Assets,” International Journal of Auditing, 2022.
