YASHIL BUXGALTERIYA VA YASHIL MOLIYANI RIVOJLANTIRISHNING STRATEGIK DOLZARBLIGI

YASHIL BUXGALTERIYA VA YASHIL MOLIYANI RIVOJLANTIRISHNING STRATEGIK DOLZARBLIGI

Authors

  • Abdumalik Tulyaganov

DOI:

https://doi.org/10.5281/zenodo.18478885

Keywords:

yashil iqtisodiyot, yashil buxgalteriya, yashil moliya, IFRS S1, IFRS S2, ekologik hisobot, moliyaviy shaffoflik, yashil obligatsiyalar, barqaror investitsiyalar

Abstract

Mazkur tadqiqotda yashil iqtisodiyot konsepsiyasi, moliyaviy shaffoflik talablari va ekologik axborotlarni
oshkor etish standartlari asosida yashil buxgalteriya hamda yashil moliyani rivojlantirishning strategik dolzarbligi yoritiladi.
Xalqaro standartlar — xususan IFRS S1 va IFRS S2 tomonidan belgilangan barqarorlikka oid majburiy hisobot talablari
yashil investitsiyalarni jalb qilishda asosiy omilga aylanib bormoqda. Tadqiqotda ushbu standartlarning O‘zbekiston moliya
bozori, yashil obligatsiyalar amaliyoti ва корпоратив ҳисобот тизимига таъсири таҳлил қилиниб, миллий шароитга
мос амалий таклифлар ишлаб чиқилган. Яшил молия воситаларининг қатъий таснифи, лойиҳалар натижаларини
экологик баҳолаш ва молиявий ахборот шаффофлигини кучайтириш миллий барқарор ривожланишнинг асосий
элементларидан бири сифатида асосланади.

Author Biography

Abdumalik Tulyaganov

TDIU, “Moliyaviy hisob va hisobot” kafedrasi
Mustaqil izlanuvchi, PhD

References

1. IFRS Foundation. (2023). IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial

Information. London: International Sustainability Standards Board (ISSB).

2. IFRS Foundation. (2023). IFRS S2 — Climate-related Disclosures. London: International Sustainability Standards

Board (ISSB).

3. ICMA (International Capital Market Association). (2021). Green Bond Principles: Voluntary Process Guidelines for

Issuing Green Bonds. ICMA Publications.

4. European Commission. (2020). EU Taxonomy for Sustainable Activities. Brussels: Official Journal of the European

Union.

5. OECD. (2023). Financing a Green Transition in Central Asia: Policy Perspectives for Uzbekistan. Paris: OECD

Publishing.

6. United Nations Environment Programme (UNEP). (2022). Global Green Finance Report. Nairobi: UNEP Publications.

7. World Bank. (2021). Green Finance and Sustainable Development: Policy Frameworks and Global Trends. Washington,

D.C.

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Published

2025-12-03

How to Cite

Tulyaganov , A. (2025). YASHIL BUXGALTERIYA VA YASHIL MOLIYANI RIVOJLANTIRISHNING STRATEGIK DOLZARBLIGI. GREEN ECONOMY AND DEVELOPMENT, 3. https://doi.org/10.5281/zenodo.18478885

Issue

Vol. 3 (2025): «Yashil iqtisodiyot va taraqqiyot» jurnali 10-maxsus son

Section

Articles

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