ESG KONSEPSIYASINING IQTISODIY MOHIYATI, EVOLYUTSIYASI VA IQTISODIYOTDAGI O‘RNI
Keywords:
ESG, CSR, korporativ barqarorlik, moliyaviy natija, materiallik, ESG reytinglari, institutsional investorlar, risk.Abstract
Maqolada ESG (Environmental, Social and Governance) konsepsiyasining iqtisodiy mohiyati va ilmiy evolyutsiyasi “Foydalanilgan adabiyotlar” ro‘yxatidagi o‘nta fundamental tadqiqot asosida qayta tizimlashtirildi. Tadqiqotda korporativ ijtimoiy natijalar va moliyaviy natijalar o‘rtasidagi bog‘liqlik, CSRning strategik mazmuni, barqarorlikning korporativ boshqaruvga integratsiyasi, ESG/CSR materialligi, reytinglar tafovuti, institutsional investorlar ta’siri hamda korporativ risk kanallari qiyosiy-konseptual tahlil qilindi. Mualliflik yondashuviga ko‘ra, ESG ekologik, ijtimoiy va boshqaruv omillarini moliyaviy risk, strategiya, kapital taqsimoti va uzoq muddatli qiymat yaratish bilan bog‘lovchi institutsional-iqtisodiy mexanizm sifatida izohlanadi. O‘zbekiston iqtisodiyoti va bank tizimi uchun ESGni joriy etishda materiallikka asoslangan indikatorlar, strategik boshqaruv, risk-menejment, ma’lumotlar taqqoslanuvchanligi va investorlar bilan muloqot ustuvor yo‘nalishlar sifatida asoslanadi. Maqoladagi xulosalar nazariy-sintez xarakteriga ega bo‘lib, O‘zbekiston bo‘yicha alohida statistik sababiylik da’vosini ilgari surmaydi
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