BARQAROR RIVOJLANISH HISOBOTI (ESG) – KORXONALARNING INVESTITSION JOZIBADORLIGINI OSHIRISHNING ZAMONAVIY AUDITI SIFATIDA

G‘aniyeva M; Yunusova I

BARQAROR RIVOJLANISH HISOBOTI (ESG) – KORXONALARNING INVESTITSION JOZIBADORLIGINI OSHIRISHNING ZAMONAVIY AUDITI SIFATIDA

Authors

G‘aniyeva M Toshkent menejment va iqtisodiyot instituti o‘qituvchisi
Yunusova I Toshkent menejment va iqtisodiyot instituti talabasi

Keywords:

ESG audit, barqaror rivojlanish, yashil iqtisodiyot, investitsion jozibadorlik, korporativ boshqaruv, TIEM, Farg‘ona kampusi.

Abstract

This article examines the role of ESG (Environmental, Social, and Governance) principles in enhancing the investment attractiveness of enterprises and educational institutions in the modern economy. Using the Fergana campus of Tashkent University of Economics and Management (TUEM) as a case study, an audit analysis of environmental performance, social responsibility, and corporate governance quality was conducted. The article provides a scientific justification for the strategic advantages of transitioning from traditional audit to ESG audit and its role in regional development.

References

International Auditing and Assurance Standards Board. (2021). International Standard on Assurance Engagements (ISAE) 3000 (Revised): Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Global Reporting Initiative. (2021). GRI Standards for Sustainability Reporting. Amsterdam: GRI.

Oʻzbekiston Respublikasi Prezidenti. (2019). Oʻzbekiston Respublikasining “Yashil iqtisodiyot”ga oʻtish strategiyasini tasdiqlash toʻgʻrisida (PQ–4477-son qaror). Toshkent.

TIEM Fargʻona kampusi. (2025). Ichki korporativ hisobotlar. Fargʻona.

BARQAROR RIVOJLANISH HISOBOTI (ESG) – KORXONALARNING INVESTITSION JOZIBADORLIGINI OSHIRISHNING ZAMONAVIY AUDITI SIFATIDA