Oʻzbekcha
KORPORATIV BOSHQARUVDA ESG TAMOYILLARINI JORIY ETISH
Journal
Zamonaviy fan: innovatsion yondashuvlar va yosh tadqiqotchilarning dolzarb izlanishlari
Issue
Zamonaviy fan: innovatsion yondashuvlar va yosh tadqiqotchilarning dolzarb izlanishlari
Abstract
Maqolada ekologik, ijtimoiy va boshqaruv (ESG) tamoyillarini korporativ boshqaruv tizimiga integratsiya qilishning tashkiliy, institutsional va axborot mexanizmlari tadqiq etilgan. O‘zbekiston Respublikasida barqaror rivojlanish, “yashil” iqtisodiyot va ESG tamoyillarini rivojlantirishga qaratilgan normativ-huquqiy hujjatlar, jumladan, ZRU-1036-son Qonuni, O‘zbekiston Respublikasi Prezidentining PF-16-son Farmoni hamda Vazirlar Mahkamasining 561-son va 221-son qarorlari asosida ESGning korporativ boshqaruvdagi o‘rni asoslangan. Shuningdek, IFRS S1, IFRS S2, G20/OECD korporativ boshqaruv tamoyillari hamda Yevropa Ittifoqining CSRD direktivasi asosida xalqaro tajriba tahlil qilingan. ESG risklarini korporativ risk-menejment tizimiga integratsiya qilish, “yashil” loyihalarni milliy “yashil” taksonomiya asosida baholash, ikki tomonlama muhimlikni aniqlash, ESG-KPIlarni strategik rejalashtirish bilan bog‘lash va barqarorlik axborotlarini ishonchli oshkor etish bo‘yicha takliflar ishlab chiqilgan
Keywords
ESG
ESG risklari
ESG-KPI
IFRS S1
IFRS S2
Kuzatuv kengashi
barqaror rivojlanish
ikki tomonlama muhimlik
korporativ boshqaruv
“yashil” iqtisodiyot
“yashil” taksonomiya
Русский
В статье исследованы организационные, институциональные и информационные механизмы интеграции экологических, социальных и управленческих (ESG) принципов в систему корпоративного управления. Рассмотрены нормативно-правовые документы Республики Узбекистан в сфере устойчивого развития и «зеленой» экономики, включая Закон № ЗРУ-1036, Указ Президента Республики Узбекистан № УП-16, а также постановлений Кабинета Министров №561 и №221. Проанализирован международный опыт на основе IFRS S1, IFRS S2, G20/OECD Principles of Corporate Governance и Директивы ЕС CSRD. Предложены меры по интеграции ESG-рисков в корпоративный риск-менеджмент, оценке «зеленых» проектов на основе национальной «зеленой» таксономии, определению двойной существенности, формированию ESG-KPI и повышению качества раскрытия информации
ESG
ESG-KPI
ESG-риски
IFRS S1
IFRS S2
«зеленая» таксономия
«зеленая» экономика
Наблюдательный совет
двойная существенность
корпоративное управление
устойчивое развитие
English
The article examines organizational, institutional and information mechanisms for integrating environmental, social and governance (ESG) principles into corporate governance. The regulatory framework of the Republic of Uzbekistan for sustainable development and the green economy is considered, including Law No. ZRU-1036, Presidential Decree No. PF-16, and Cabinet Resolutions No. 561 and No. 221. International practices based on IFRS S1, IFRS S2, the G20/OECD Principles of Corporate Governance and the EU Corporate Sustainability Reporting Directive are analyzed. Proposals are developed for integrating ESG risks into corporate risk management, assessing green projects under the national green taxonomy, determining double materiality, establishing ESG KPIs and improving sustainability-related disclosures
ESG
ESG KPIs
ESG risks
IFRS S1
IFRS S2
Supervisory Board
corporate governance
double materiality
green economy
green taxonomy
sustainable development
1. O‘zbekiston Respublikasi 24.02.2025-yildagi “Ekologik ekspertiza, atrof-muhitga ta’sirni baholash va strategik ekologik baholash to‘g‘risida”gi O‘RQ-1036-son Qonuni. URL.: https://lex.uz/uz/docs/-7397280
2. O‘zbekiston Respublikasi Prezidentining 30.01.2025-yildagi “Oʻzbekiston – 2030” strategiyasini “Atrof-muhitni asrash va “yashil iqtisodiyot” yilida amalga oshirishga oid davlat dasturi toʻgʻrisida”gi PF-16-son Farmoni.
URL.: https://lex.uz/uz/docs/-7369703
3. O‘zbekiston Respublikasi Vazirlar Mahkamasining 04.05.2026-yildagi “Barqaror rivojlanish va atrof-muhit, ijtimoiy hamda korporativ boshqaruv (ESG) tamoyillarini joriy etish chora-tadbirlari toʻgʻrisida”gi 221-son qarori. URL.:
https://lex.uz/uz/docs/-8171367
4. O‘zbekiston Respublikasi Vazirlar Mahkamasining 25.10.2023-yildagi “Milliy “yashil” taksonomiyani tasdiqlash to‘g‘risida”gi 561-son qarori.
URL.: https://lex.uz/docs/-6644013
5. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. London: IFRS Foundation, 2023. URL.: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/?utm_source=chatgpt.com
6. IFRS S2 Climate-related Disclosures. London: IFRS Foundation, 2023. URL.: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/
7. European Parliament and Council of the European Union. Directive (EU) 2022/2464 as regards corporate sustainability reporting. Official Journal of the European Union, 2022. URL.:
https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng?utm_source=chatgpt.com
8. OECD. G20/OECD Principles of Corporate Governance 2023. Paris: OECD Publishing, 2023. DOI: 10.1787/ed750b30-en. URL.: https://www.oecd.org/en/publications/2023/09/g20-oecd-principles-of-corporate-governance-2023_60836fcb/full-report.html?utm_source=chatgpt.com
