БАРҚАРОР РИВОЖЛАНИШ ШАРОИТИДА АКТ СОҲАСИДАГИ КОРХОНАЛАРДА ESG-МАЖБУРИЯТЛАР ҲИСОБИНИ МҲХС S1 ВА МҲХС S2 СТАНДАРТЛАРИ АСОСИДА ТАКОМИЛЛАШТИРИШ, IMPROVING THE ACCOUNTING OF ESG OBLIGATIONS IN ICT ENTERPRISES UNDER SUSTAINABLE DEVELOPMENT CONDITIONS BASED ON IFRS S1 AND IFRS S2 STANDARDS, СОВЕРШЕНСТВОВАНИЕ УЧЁТА ESG-ОБЯЗАТЕЛЬСТВ НА ПРЕДПРИЯТИЯХ СФЕРЫ ИКТ В УСЛОВИЯХ УСТОЙЧИВОГО РАЗВИТИЯ НА ОСНОВЕ СТАНДАРТОВ МСФО S1 И МСФО S2

<jats:p>The article investigates the issues of improving the accounting of ESG obligations (environmental, social, corporate governance) at ICT sector enterprises based on IFRS S1 «General Requirements for Disclosure of Sustainability-related Financial Information» and IFRS S2 «Climate-related Disclosures» standards. The author has developed a refined model form that identifies 4 categories of ESG obligations specific to the ICT sector, as well as 6 structural components of ESG reporting. The model was tested on the example of JSC “Uzbektelecom”</jats:p>