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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
DOI: 10.5281/zenodo.21930738
原典: https://doi.org/10.5281/zenodo.21930738

🤖 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年サステナビリティ報告書を、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。2024年の大統領令による義務化後、報告経験と外部保証が開示品質の最も強い予測因子であることを示し、銀行セクターの構造的ギャップを特定した。

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. It finds that reporting experience and external assurance are the strongest predictors of disclosure quality, and identifies a structural gap in the banking sector, offering recommendations aligned with OECD guidelines.

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の開示実態と政策主導の義務化の影響を示す点で、日本の開示制度設計や途上国支援に示唆を与える。

In the global GX context

This paper adds to global disclosure scholarship by providing empirical evidence from a transition economy on how mandatory ESG reporting and external assurance shape disclosure quality, relevant for ISSB adoption and SOE governance reforms.

👥 読者別の含意

🔬研究者:Provides a baseline framework for assessing SOE ESG disclosure maturity in emerging markets.

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

🏛政策担当者:Offers evidence on the impact of mandatory reporting and identifies sector-specific gaps for policy intervention.

📄 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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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。