ASOSIY VOSITALARNI ESG KO‘RSATKICHLARI ASOSIDA BAHOLASH MEXANIZMI VA UNING AUDITINING XUSUSIYATLARI
Keywords:
Asosiy vositalar, ESG ko‘rsatkichlari, baholash mexanizmi, audit, barqaror rivojlanish, korporativ boshqaruv, ekologik va ijtimoiy indikatorlar.Abstract
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.
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