Яшил иқтисодиёт ва тараққиёт Том 4 № 5 (2026)
ESG INTEGRATION AND GREEN FINANCIAL ANALYSIS: A NEW METHODOLOGICAL APPROACH TO CORPORATE FINANCIAL SUSTAINABILITY
Shodiev, Erkin
Аннотация
The global transition toward sustainable economic development has significantly transformed corporatefinancial management and reporting systems. In this context, Environmental, Social, and Governance (ESG) indicatorshave emerged as essential tools for evaluating corporate sustainability performance and long-term financial resilience.This study aims to develop a methodological framework for integrating ESG indicators into green financial analysis toassess corporate financial sustainability comprehensively. The research employs a systematic analytical approach bycombining traditional financial indicators with ESG metrics to evaluate their joint impact on corporate stability, investmentattractiveness, and risk reduction. The study identifies that firms with strong ESG performance demonstrate higheroperational efficiency, improved stakeholder confidence, lower capital costs, and greater resistance to environmental andeconomic shocks. Furthermore, the proposed integrated methodology enhances decision-making quality by incorporatingnon-financial sustainability dimensions into financial evaluation processes. The findings contribute to the advancementof sustainable accounting and green finance literature by providing a practical analytical model suitable for corporations,investors, regulators, and policymakers operating within sustainable economic transformation conditions
green financial analysis, ESG indicators, sustainability reporting, financial sustainability, environmental accounting, corporate governance, sustainable finance
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