Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 3 № 2 (2026) · Саҳифаҳои 458-462

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

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Аннотатсия

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”

ESG obligationsIFRS S1IFRS S2sustainabilityclimatecorporate social responsibilityICT sectorESG-обязательстваМСФО S1МСФО S2

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Иқтибос гирифтан

APA 7 
Amirov, 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.
GOST R 7.0.5 
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. Т. 3. № 2. С. 458-462.
BibTeX 
@article{askar2026,
  author  = {Amirov, Askar and Амиров, Аскар and Амиров, Аскар},
  title   = {IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {2},
  pages   = {458-462}
}
RIS 
TY  - JOUR
AU  - Amirov, Askar
AU  - Амиров, Аскар
AU  - Амиров, Аскар
TI  - IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 2
SP  - 458
EP  - 462
ER  -