The article investigates the issues of improving the accounting of ESG obligations (environmental, social, corporate governance) at ICT sector enterprises based on IFRS S1 «General Requirements for Disclosure of Sustainability-related Financial Information» and IFRS S2 «Climate-related Disclosures» standards. The author has developed a refined model form that identifies 4 categories of ESG obligations specific to the ICT sector, as well as 6 structural components of ESG reporting. The model was tested on the example of JSC “Uzbektelecom”
| Mualliflar | Amirov , Askar, Амиров , Аскар, Амиров , Аскар |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-05-01 |
| Jild | 3 |
| Son | 2 |
| Betlar | 458-462 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss2-pp458-462 |
DOI: 10.60078/3060-4842-2026-vol3-iss2-pp458-462 · Maqolaning asl sahifasi
ESG obligations, IFRS S1, IFRS S2, sustainability, climate, corporate social responsibility, ICT sector, ESG-обязательства, МСФО S1, МСФО S2, устойчивость, климат, корпоративная социальная ответственность, сфера ИКТ, ESG-мажбуриятлар, МҲХС S1, МҲХС S2, барқарорлик, иқлим, корпоратив ижтимоий жавобгарлик, АКТ соҳаси
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