Яшил иқтисодиёт ва тараққиёт Том 4 № 8 (2026) · с. 588-593
ESG DISCLOSURE IN UZBEKISTAN’S STATE-OWNED ENTERPRISES: A REVIEW OF 2023 SUSTAINABILITY REPORTS
Ataniyazova, Zamira
Аннотация
This study provides a baseline assessment of ESG and sustainability reporting by Uzbekistan’sstate-owned enterprises (SOEs) for 2023. It reviews twelve SOEs across five sectors using qualitative contentanalysis, assessing each report against a four-pillar maturity framework: Environmental, Social, Governance, andReporting Quality. The study is the first systematic academic evaluation of Uzbek SOE non-financial disclosurefollowing the introduction of mandatory reporting under Presidential Decree No. UP-37 (2024). The findings reveal abifurcated sector. Five experienced SOEs produce credible, externally verified reports aligned with GRI Standards.Seven first-time reporters remain at an early, largely narrative stage. Reporting experience and access to externalassurance are the strongest predictors of disclosure quality. The paper identifies a structural gap in the bankingsector and offers recommendations aligned with the OECD Guidelines on Corporate Governance of State-OwnedEnterprises (2024).
ESG reporting, state-owned enterprises, Uzbekistan, mandatory disclosure, sustainability reporting
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