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Uglerod chiqindilarini buhgaleteriya hisobiga integratsiya qilish: O‘zbekiston iqtisodiyotida barqaror rivojlanish vositasi sifatida

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  • Sherzod Halilov

Abstract

Iqlim o‘zgarganligi muammosi va issiqxona gazlari chiqindilarining ortishi global va milliy darajada barqarorrivojlanish maqsadlarini amalga oshirishda jiddiy to‘siqlardan biriga aylandi. Uglerod chiqindilarini aniq hisobga olishva ularni moliyaviy hisobotlarga integratsiya qilish korxonalarning ekologik mas'uliyatini oshirish, investitsion shaffofliknita’minlash va barqaror iqtisodiy siyosat yuritishda muhim vosita hisoblanadi. Mazkur maqolada uglerod chiqindilarinibuhgalteriya hisobi tizimiga integratsiya qilishning nazariy asoslari, xalqaro amaliyotdagi yondashuvlar, shuningdekO‘zbekiston iqtisodiyotidagi real holat va imkoniyatlar tahlil qilinadi. Shu bilan birga milliy iqtisodiyotda uglerod hisobinijoriy etish orqali ESG hisobotlarini takomillashtirish, yashil moliya bozoriga kirish imkoniyatlarini oshirish va korxonalarningbarqarorlik darajasini baholash imkoniyatlari ko‘rib chiqiladi. Maqola davomida xalqaro standartlar, jumladan GRI, ISSB,IFRS S1/S2 asosida buhgalteriya hisobida uglerod chiqindilarini aks ettirish usullari, moliyaviy hisobotlardagi integratsiyamexanizmi hamda O‘zbekiston uchun amaliy tavsiyalar taqdim etiladi

Suggested Citation

  • Sherzod Halilov, 2025. "Uglerod chiqindilarini buhgaleteriya hisobiga integratsiya qilish: O‘zbekiston iqtisodiyotida barqaror rivojlanish vositasi sifatida," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(5), May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:5:id:5789
    DOI: 10.5281/zenodo.15654999
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