What question did this study set out to answer?

The aim is to explore theoretical and practical aspects of preparing sustainable development reports based on international standards.

June 20, 2026Open Access

Barqaror Rivojlanish Hisobotlarini Tuzish Masalalari: Xalqaro Tajriba Va Takomillashtirish Yo'nalishlari.

Key Points

The aim is to explore theoretical and practical aspects of preparing sustainable development reports based on international standards.
Utilized IMRAD (Introduction, Methods, Results and Discussion) methodology.
Conducted literature review on the evolution of sustainable development reports and the significance of ESG indicators.
Analyzed the roles of GRI, IFRS S1, IFRS S2, and TCFD standards.
Developed recommendations aimed at improving the transparency, comparability, and usefulness of reports for stakeholders.

Abstract

Mazkur maqolada barqaror rivojlanish hisobotlarini tuzishning nazariy va amaliy jihatlari,xalqaro standartlar asosida hisobot tayyorlash muammolari hamda ularni takomillashtirish yo‘nalishlario‘rganilgan. Tadqiqotda IMRAD (Introduction, Methods, Results and Discussion) metodologiyasi qo‘llanilgan.Adabiyotlar sharhi asosida barqaror rivojlanish hisobotlarining evolyutsiyasi, ESG (Environmental, Social,Governance) ko‘rsatkichlarining ahamiyati, Global hisobot berish tashabbusi (GRI, Global Reporting Initiative),MHXS (IFRS) S1, MHXS (IFRS) S2 va Iqlim bilan bog‘liq moliyaviy ma’lumotlarni oshkor qilish bo‘yicha ishchiguruh (TCFD, Task Force on Climate-related Financial Disclosures) standartlarining o‘rni tahlil qilingan. Tadqiqotnatijalari hisobotlarning shaffofligi, taqqoslanuvchanligi va manfaatdor tomonlar uchun foydaliligini oshirishgaxizmat qiluvchi tavsiyalarni ishlab chiqish imkonini berdi.

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