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ESG DISCLOSURE IN UZBEKISTAN'S STATE-OWNED ENTERPRISES: A REVIEW OF 2023 SUSTAINABILITY REPORTS

ウズベキスタン国営企業におけるESG開示：2023年サステナビリティ報告書のレビュー (AI 翻訳)

Zamira Ataniyazova

Zenodo (CERN European Organization for Nuclear Research)📚 査読済 / ジャーナル2026-08-01#ESG対象セクター: cross_sector
DOI: 10.5281/zenodo.21930737
原典: https://doi.org/10.5281/zenodo.21930737

🤖 gxceed AI 要約

日本語

本研究は、ウズベキスタンの国営企業（SOE）12社の2023年ESG報告書を、環境・社会・ガバナンス・報告品質の4つの柱で評価した初の体系的研究である。報告経験と外部保証の有無が開示品質の最も強い予測因子であり、銀行セクターに構造的ギャップがあることを特定した。

English

This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. Findings show that reporting experience and external assurance are the strongest predictors of disclosure quality, with a structural gap in the banking sector.

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

日本ではSSBJ開示が始まる中、新興国SOEの開示実態は比較対象として参考になる。特に、報告経験と外部保証の重要性は、日本の中小企業や初回開示企業への示唆を含む。

In the global GX context

This paper adds to global disclosure scholarship by providing empirical evidence from a transition economy, highlighting the role of experience and assurance in disclosure quality, relevant for ISSB and OECD guidelines implementation.

👥 読者別の含意

🔬研究者:Provides baseline data on ESG disclosure in Central Asian SOEs, useful for comparative studies.

🏢実務担当者:Highlights the importance of external assurance and experience for improving disclosure quality.

🏛政策担当者:Offers insights for regulators designing mandatory ESG reporting frameworks in emerging markets.

📄 Abstract（原文）

This study provides a baseline assessment of ESG and sustainability reporting by Uzbekistan'sstate-owned enterprises (SOEs) for 2023. It reviews twelve SOEs across five sectors using qualitative contentanalysis, assessing each report against a four-pillar maturity framework: Environmental, Social, Governance, andReporting Quality. The study is the first systematic academic evaluation of Uzbek SOE non-financial disclosurefollowing the introduction of mandatory reporting under Presidential Decree No. UP-37 (2024). The findings reveal abifurcated sector. Five experienced SOEs produce credible, externally verified reports aligned with GRI Standards.Seven first-time reporters remain at an early, largely narrative stage. Reporting experience and access to externalassurance are the strongest predictors of disclosure quality. The paper identifies a structural gap in the bankingsector and offers recommendations aligned with the OECD Guidelines on Corporate Governance of State-OwnedEnterprises (2024).

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