Key criteria of sustainability reporting and international standards (gri, ifrs S1/S2, tcfd)

Yakubova , Dilfuza, Якубова , Дильфуза, Yakubova , Dilfuza

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This paper analyzes the key criteria of sustainability reporting and the internationally widely applied standards, including GRI (Global Reporting Initiative), IFRS S1 and IFRS S2, as well as the recommendations of the TCFD (Task Force on Climate-related Financial Disclosures). The role of sustainability reporting in assessing the long-term sustainability of organizational activities through environmental, social, and governance (ESG) indicators is highlighted. The stakeholder-oriented nature of the GRI standards, the focus of IFRS S1 and S2 standards on the disclosure of financially material sustainability- and climate-related risks and opportunities, and the role of TCFD recommendations in climate risk management are examined. The findings of the study contribute to identifying the importance of international standards in the development of sustainability reporting

Maqola ma’lumotlari
MualliflarYakubova , Dilfuza, Якубова , Дильфуза, Yakubova , Dilfuza
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-02-03
Jild3
Son1
Betlar254-260
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss1-pp254-260
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss1-pp254-260 · Maqolaning asl sahifasi

Kalit so‘zlar

green accounting, sustainable development, environmental management, corporate social responsibility, green technologies, зеленый учет, устойчивое развитие, экологический менеджмент, корпоративная социальная ответственность, зеленые технологии, yashil buxgalteriya, barqaror rivojlanish, ekologik menejment, korporativ ijtimoiy masuliyat, yashil tenologiyalar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYakubova , Dilfuza, Якубова , Дильфуза, & Yakubova , Dilfuza (2026). KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD). Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 254-260. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260
GOST (OAK)Yakubova , Dilfuza, Якубова , Дильфуза, Yakubova , Dilfuza KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD) // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 254-260. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp254-260.
MLAYakubova , Dilfuza, Якубова , Дильфуза, and Yakubova , Dilfuza. “KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD).” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 254-260, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260
ChicagoYakubova , Dilfuza, Якубова , Дильфуза, and Yakubova , Dilfuza. “KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD).” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 254-260 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260
HarvardYakubova , Dilfuza, Якубова , Дильфуза, and Yakubova , Dilfuza (2026) ‘KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD)’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 254-260. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260
BibTeX
@article{yakubovadilfuza2026,
  title = {KEY CRITERIA OF SUSTAINABILITY REPORTING AND INTERNATIONAL STANDARDS (GRI, IFRS S1/S2, TCFD)},
  author = {Yakubova , Dilfuza and Якубова , Дильфуза and Yakubova , Dilfuza},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {1},
  pages = {254-260},
  doi = {10.60078/3060-4842-2026-vol3-iss1-pp254-260},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp254-260}
}

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