THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING GREEN ACCOUNTING AND ESG REPORTING SYSTEMS

This scientific article examines the theoretical and methodological foundations for implementing green accounting and forming ESG (Environmental, Social, and Governance) reports under the conditions of globalization and climate change. During the study, the economic essence of environmental accounting, indicators of sustainable development of enterprises, and mechanisms for preparing ESG reports based on international standards were analyzed. In addition, financial and economic aspects of implementing green principles in the real sector industries of Uzbekistan’s economy were studied, and scientific conclusions and practical proposals aimed at assessing environmental risks and attracting green investments into the corporate governance system were developed.