Author: Shodiyeva, Irisa Soatmurod qizi

Annotation: This article analyzes the role of ESG (Environmental, Social, Governance) principles in modern corporate governance based on international experience and the national legislation of Uzbekistan. As international experience, standards and directives such as ISSB, CSRD and CSDDD, as well as the practices of Germany (LkSG) and Singapore have been examined. Based on them, the process of implementing ESG in Uzbekistan has been studied. The article also systematically identifies existing problems and provides practical recommendations for improving legislation. The research results emphasize the importance of ESG principles for the sustainable development of Uzbekistan’s economy.

Keywords: ESG, corporate governance, sustainable development, international standards, Uzbekistan legislation, due diligence, double materiality.

Pages in journal: 492 - 498