Improving corporate governance in joint-stock companies of Uzbekistan on the basis of international ESG standards

Norova, Rushana

Иқтисодиёт ва туризм · 2026-yil

Annotatsiya

The growing importance of environmental, social and governance (ESG) criteria in global capital markets is changing the way investors evaluate companies and the way companies are governed. This article examines how corporate governance in joint-stock companies of Uzbekistan can be improved on the basis of international ESG standards. The study uses a comparative analysis of the main international frameworks (the G20/OECD Principles of Corporate Governance, GRI Standards, IFRS S1 and S2 of the International Sustainability Standards Board, and the UN Global Compact), a document-based gap analysis of the national corporate governance framework, and an index-based methodology. The results show that the national framework covers the classical governance pillar reasonably well, while the environmental and social pillars, sustainability oversight by the supervisory board, and non-financial reporting remain weakly regulated. The article proposes an ESG-based Corporate Governance Index (ESG-CGI) for joint-stock companies, consisting of four sub-indices and twenty indicators, as well as an organizational mechanism and a phased roadmap for introducing ESG practices. The proposals can be used by supervisory boards, the State Assets Management Agency, capital market regulators and investors.

Maqola ma’lumotlari
MualliflarNorova, Rushana
JurnalИқтисодиёт ва туризм
NashriyotБухоро давлат университети
ISSN2181-256X
Nashr sanasi2026-08-30
Jild4
Son30
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-10-23

Maqolaning asl sahifasi

Kalit so‘zlar

corporate governance, ESG, joint-stock company, sustainability reporting, supervisory board, IFRS S1, GRI, stakeholder theory, corporate governance, ESG, joint-stock company, sustainability reporting, supervisory board, IFRS S1, GRI, stakeholder theory

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APANorova, Rushana (2026). IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS. Иқтисодиёт ва туризм, 4(30). https://interjournal.uz/index.php/journals/article/view/473
GOST (OAK)Norova, Rushana IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS // Иқтисодиёт ва туризм. – 2026. – T. 4, № 30.
MLANorova, Rushana. “IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS.” Иқтисодиёт ва туризм, 4(30), 2026. https://interjournal.uz/index.php/journals/article/view/473
ChicagoNorova, Rushana. “IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS.” Иқтисодиёт ва туризм, 4(30) (2026). https://interjournal.uz/index.php/journals/article/view/473
HarvardNorova, Rushana (2026) ‘IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS’, Иқтисодиёт ва туризм, 4(30). https://interjournal.uz/index.php/journals/article/view/473
BibTeX
@article{norovarushana2026,
  title = {IMPROVING CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL ESG STANDARDS},
  author = {Norova, Rushana},
  journal = {Иқтисодиёт ва туризм},
  year = {2026},
  volume = {4},
  number = {30},
  url = {https://interjournal.uz/index.php/journals/article/view/473}
}

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