Improving the accounting of ESG obligations in ICT enterprises under sustainable development conditions based on ifrs S1 and ifrs S2 standards

Amirov , Askar, Амиров , Аскар, Амиров , Аскар

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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”

Maqola ma’lumotlari
MualliflarAmirov , Askar, Амиров , Аскар, Амиров , Аскар
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-05-01
Jild3
Son2
Betlar458-462
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss2-pp458-462
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss2-pp458-462 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAmirov , Askar, Амиров , Аскар, & Амиров , Аскар (2026). IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 458-462. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462
GOST (OAK)Amirov , Askar, Амиров , Аскар, Амиров , Аскар IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 2. – P. 458-462. – DOI: 10.60078/3060-4842-2026-vol3-iss2-pp458-462.
MLAAmirov , Askar, Амиров , Аскар, and Амиров , Аскар. “IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 458-462, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462
ChicagoAmirov , Askar, Амиров , Аскар, and Амиров , Аскар. “IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 458-462 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462
HarvardAmirov , Askar, Амиров , Аскар, and Амиров , Аскар (2026) ‘IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 458-462. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462
BibTeX
@article{amirovaskar2026,
  title = {IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS},
  author = {Amirov , Askar and Амиров , Аскар and Амиров , Аскар},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {2},
  pages = {458-462},
  doi = {10.60078/3060-4842-2026-vol3-iss2-pp458-462},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp458-462}
}

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