Vol. 49 No. 1 (2026), Статьи
Vol. 49 No. 1 (2026)

INTEGRATED REPORTING AND THE INTEGRATION OF FINANCIAL AND NON-FINANCIAL INFORMATION

Статьи
Published 2026-03-12
  • A.I. Tursunova
  • R. Mahmudova
A.I. Tursunova
R. Mahmudova
Yuklab olish|Download|Скачать

Keywords

Kalit so'zlar: integratsiyalashgan hisobot, moliyaviy hisobot, nomoliyaviy ma'lumotlar, ESG ko'rsatkichlari, barqaror rivojlanish, korporativ shaffoflik

How to Cite

A.I. Tursunova, and R. Mahmudova. “INTEGRATED REPORTING AND THE INTEGRATION OF FINANCIAL AND NON-FINANCIAL INFORMATION”. World Scientific Research Journal 49, no. 1 (March 12, 2026): 131–138. Accessed July 16, 2026. https://openresearch-hub.com/index.php/wsrj/article/view/1481.
ACM ACS APA ABNT Chicago Harvard IEEE MLA Vancouver AMA

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

Abstract

Annotatsiya: Mazkur maqolada integratsiyalashgan hisobotning mohiyati va moliyaviy hamda nomoliyaviy (ESG) ma'lumotlarni birlashtirishning ahamiyati tahlil qilingan. Integratsiyalashgan hisobotning korxona biznes modeli, strategiyasi va uzoq muddatli qiymat yaratish jarayonidagi roli yoritilgan. Xalqaro standartlar (IIRC, GRI, SASB, ISSB) qiyosiy tahlil qilinib, ularning asosiy talablari o'rganilgan. Maqolada integratsiyalashgan hisobotni joriy etishdagi muammolar aniqlanib, ularni bartaraf etish bo'yicha takliflar berilgan.

Yuklab olish|Download|Скачать

References

1. International Integrated Reporting Council (IIRC). (2021). International Framework. https://integratedreporting.org/resource/international-ir-framework/

2. Global Reporting Initiative (GRI). (2024). GRI Sustainability Reporting Standards. https://www.globalreporting.org/standards/

3. IFRS Foundation. (2023). ISSB Standards and Sustainability Disclosure. https://www.ifrs.org/issb/

4. Sustainability Accounting Standards Board (SASB). (2024). SASB Standards. https://www.ifrs.org/issued-standards/sasb-standards/

5. European Commission. (2022). Corporate Sustainability Reporting Directive (CSRD). https://finance.ec.europa.eu/csrd_en

6. Eccles, R. G., & Krzus, M. P. (2010). One Report: Integrated Reporting for a Sustainable Strategy. John Wiley & Sons.

7. Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23-28.

8. Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166-185.

9. KPMG. (2022). Survey of Sustainability Reporting 2022. KPMG International.

10. Toshpo'latov, A. (2023). Problems of implementing sustainable development reporting in Uzbekistan. Economics and Education, 24(3), 45-52.