ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) KO'RSATKICHLARI VA MOLIYAVIY TAHLIL INTEGRATSIYASI: https://doi.org/10.5281/zenodo.15472398

Nasiba Musaeva

Mualliflar

Musaeva Nasiba Davron qizi International School of finance technology and science instituti “Buxgalteriya hisobi” kafedrasi o‘qituvchisi ##default.groups.name.author##

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ESG, moliyaviy tahlil, korporativ barqarorlik, investitsiya riski, boshqaruv, ekologik samaradorlik, ijtimoiy javobgarlik, Yevropa bozorlar

Abstrak

Ushbu maqola ESG (Atrof-muhit, Ijtimoiy va Korporativ boshqaruv) ko‘rsatkichlarining moliyaviy tahlilga qanday ta’sir qilayotganini keng qamrovli tarzda o‘rganadi. Bugungi kunda global iqtisodiyot barqarorlik sari intilayotgani sababli, ESG omillari kompaniyaning uzoq muddatli barqarorligi va moliyaviy holatini baholashda muhim omilga aylangan. Tadqiqot Yevropadagi yetakchi kompaniyalar misolida olib borilib, ESG ko‘rsatkichlari va moliyaviy natijalar o‘rtasidagi bog‘liqlikni statistik va amaliy jihatdan tahlil qiladi. Natijalar shuni ko‘rsatadiki, ESG tamoyillariga amal qiluvchi kompaniyalar yaxshiroq risklarni boshqaradi, manfaatdor tomonlar bilan ishonchli aloqalar o‘rnatadi va brend obro‘sini mustahkamlaydi. Bu esa, o‘z navbatida, ularning investorlar uchun jozibadorligini oshiradi va moliyaviy barqarorligini ta’minlaydi. Maqolada ESG ko‘rsatkichlarining biznes strategiyasi, ochiqlik, barqarorlik va mas’uliyatni qanday kuchaytirayotgani haqida muhim xulosalar keltiriladi.

Yuklashlar

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Friede, G., Busch, T., & Bassen, A. (2015). ESG and Financial Performance: Aggregated Evidence from More than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5(4), 210–233.

Krüger, P. (2015). Corporate Goodness and Shareholder Wealth. Journal of Financial Economics, 115(2), 304–329.

Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Sustainability on Organizational Processes and Performance. Management Science, 60(11), 2835–2857.

Clark, G. L., Feiner, A., & Viehs, M. (2015). From the Stockholder to the Stakeholder: How Sustainability Can Drive Financial Outperformance. University of Oxford, Arabesque Partners.

Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate Sustainability: First Evidence on Materiality. The Accounting Review, 91(6), 1697–1724.

Berg, F., Kölbel, J. F., & Rigobon, R. (2020). Aggregate Confusion: The Divergence of ESG Ratings. MIT Sloan School of Management Working Paper.

Capelle-Blancard, G., & Petit, A. (2019). Every Little Helps? ESG News and Stock Market Reaction. Journal of Business Ethics, 157(2), 543–565.