THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING GREEN ACCOUNTING AND ESG REPORTING SYSTEMS
グリーン会計とESG報告システムの改善のための理論的・方法論的基礎 (AI 翻訳)
Nematullayev Hamidullo, Worldly Knowledge Publishing Centre
🤖 gxceed AI 要約
日本語
本論文は、グローバル化と気候変動に対応したグリーン会計の理論的・方法論的基盤とESG報告の形成を検討する。ウズベキスタンの実体経済部門におけるグリーン原則導入の財務的側面を分析し、環境リスク評価とグリーン投資促進のための提言を行う。
English
This paper examines theoretical and methodological foundations for green accounting and ESG reporting under globalization and climate change. It analyzes economic aspects of implementing green principles in Uzbekistan's real sector, offering proposals for environmental risk assessment and attracting green investments into corporate governance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ウズベキスタンを対象とした分析だが、ESG報告とグリーン会計の理論的枠組みは国際的に応用可能であり、日本企業が新興市場での投資判断やサステナビリティ報告の参考になる可能性がある。
In the global GX context
While focused on Uzbekistan, this paper contributes to the global ESG reporting literature by providing a theoretical framework that can inform emerging economy contexts, complementing ISSB and TCFD standards.
👥 読者別の含意
🔬研究者:Provides a theoretical foundation for green accounting and ESG reporting, useful for scholars studying sustainability accounting frameworks in emerging markets.
🏢実務担当者:Offers insights on integrating green accounting into corporate systems, but limited practical guidance without empirical validation.
🏛政策担当者:Suggests mechanisms for promoting green investments and environmental risk assessment, relevant for regulators in developing economies.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21212283first seen 2026-07-08 05:07:07 · last seen 2026-07-08 05:07:08
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。