ESG – ekoloji (\u0259traf m\u00fchit\u0259 potensial v\u0259 m\u00f6vcud t\u0259sirl\u0259r), sosial (c\u0259miyy\u0259t, i\u015f\u00e7il\u0259r v\u0259 \u00fcmumi sosial m\u00fchit\u0259 yana\u015fmalar) v\u0259 idar\u0259etm\u0259 (\u015firk\u0259t \u0259m\u0259liyyatlar\u0131n\u0131 t\u0259nziml\u0259y\u0259n daxili struktur v\u0259 prosesl\u0259rin idar\u0259 olunmas\u0131) olmaqla 3 \u0259sas istiqam\u0259ti \u0259hat\u0259 edir.<\/p>\n
Dayan\u0131ql\u0131l\u0131q hesabatlar\u0131 standartlar\u0131<\/strong><\/p>\n 2022-ci ild\u0259 dayan\u0131ql\u0131l\u0131q sah\u0259sind\u0259 hesabatlar\u0131n a\u00e7\u0131qlanmas\u0131 d\u00fcnyan\u0131n \u0259n iri 250 \u015firk\u0259ti aras\u0131nda 96% t\u0259\u015fkil edib. 20 il \u0259vv\u0259l is\u0259 bel\u0259 \u015firk\u0259tl\u0259r yaln\u0131z 35% t\u0259\u015fkil edirdi. Dayan\u0131ql\u0131l\u0131q hesabatlar\u0131 sah\u0259sind\u0259 yeni \u00e7a\u011f\u0131r\u0131\u015flar v\u0259 maraql\u0131 t\u0259r\u0259fl\u0259rin g\u00f6zl\u0259ntil\u0259rind\u0259n ir\u0259li g\u0259l\u0259n s\u00fcr\u0259tli v\u0259 \u0259h\u0259miyy\u0259tli d\u0259yi\u015fiklikl\u0259r ba\u015f verir. Bu d\u0259yi\u015fiklikl\u0259r IFRS v\u0259 ESRS kimi yeni standartlar\u0131n v\u0259 sisteml\u0259rin yaranmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.<\/p>\n IFRS standartlar\u0131:<\/strong>\u00a02023-c\u00fc ild\u0259 Beyn\u0259lxalq Dayan\u0131ql\u0131l\u0131q Standartlar\u0131 \u015euras\u0131 (ISSB) IFRS Dayan\u0131ql\u0131l\u0131q m\u0259lumatlar\u0131n\u0131n A\u00e7\u0131qlanmas\u0131 Standartlar\u0131n\u0131 d\u0259rc edib.<\/p>\n \u00b7 IFRS S1 – dayan\u0131ql\u0131l\u0131qla ba\u011fl\u0131 a\u00e7\u0131qlamalar\u0131n \u0259hat\u0259 dair\u0259si, \u0259h\u0259miyy\u0259tliliyi, hesabat s\u0259rh\u0259dl\u0259ri, t\u0259qdimat\u0131 v\u0259 yoxlan\u0131lmas\u0131 kimi maliyy\u0259 m\u0259lumatlar\u0131n\u0131n a\u00e7\u0131qlanmas\u0131 \u00fc\u00e7\u00fcn \u00fcmumi t\u0259l\u0259bl\u0259ri m\u00fc\u0259yy\u0259n edir.<\/p>\n \u00b7 IFRS S2 – istifad\u0259 edil\u0259c\u0259k m\u0259nb\u0259l\u0259r, h\u0259d\u0259fl\u0259r v\u0259 ssenaril\u0259r kimi iqliml\u0259 ba\u011fl\u0131 a\u00e7\u0131qlamalar \u00fczr\u0259 x\u00fcsusi t\u0259limatlar t\u0259qdim edir.<\/p>\n ESRS standartlar\u0131\u00a0<\/strong>dayan\u0131ql\u0131l\u0131qla ba\u011fl\u0131 m\u0259lumatlar\u0131 ard\u0131c\u0131l v\u0259 m\u00fcqayis\u0259 edil\u0259 bil\u0259n \u015f\u0259kild\u0259 a\u00e7\u0131qlamaq \u00fc\u00e7\u00fcn Avropa Dayan\u0131ql\u0131l\u0131q Hesabatlar\u0131 Standartlar\u0131d\u0131r. Bu standartlar 2024-c\u00fc ild\u0259n etibar\u0259n Korporativ Dayan\u0131ql\u0131l\u0131q Hesabatlar\u0131 Direktivinin (CSRD) \u0259hat\u0259sin\u0259 aid olan b\u00fct\u00fcn \u015firk\u0259tl\u0259r\u0259 t\u0259tbiq edil\u0259c\u0259k. Standartlar iqlim d\u0259yi\u015fikliyi, biom\u00fcxt\u0259liflik, insan h\u00fcquqlar\u0131, m\u00fckafatland\u0131rma v\u0259 korrupsiya il\u0259 m\u00fcbariz\u0259 kimi \u0259traf m\u00fchit, sosial v\u0259 idar\u0259etm\u0259 m\u00f6vzular\u0131n\u0131 \u0259hat\u0259 edir.<\/p>\n Az\u0259rbaycanda ESG \u00fczr\u0259 inki\u015faf perspektivl\u0259ri<\/strong><\/p>\n Paris Sazi\u015fi iqlim d\u0259yi\u015fikliyinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 q\u0259bul olunmu\u015f beyn\u0259lxalq raz\u0131la\u015fmad\u0131r. Az\u0259rbaycan Paris Sazi\u015fini 2016-c\u0131 ild\u0259 imzalay\u0131b v\u0259 2017-ci ild\u0259 sazi\u015fin m\u00fcdd\u0259alar\u0131 q\u00fcvv\u0259y\u0259 minib.<\/p>\n M\u0259qs\u0259dl\u0259r:<\/strong><\/p>\n \u00b7 Qlobal ortalama temperatur art\u0131m\u0131n\u0131n s\u0259nayel\u0259\u015fm\u0259 d\u00f6vr\u00fcn\u0259 q\u0259d\u0259rki s\u0259viyy\u0259d\u0259n 2\u00b0C-d\u0259n xeyli a\u015fa\u011f\u0131 saxlan\u0131lmas\u0131 v\u0259 temperatur art\u0131m\u0131n\u0131n 1.5\u00b0C-d\u0259k m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131<\/p>\n \u00b7 \u0130qlim d\u0259yi\u015fm\u0259l\u0259rinin m\u0259nfi t\u0259sirl\u0259rin\u0259 uy\u011funla\u015fma qabiliyy\u0259tinin art\u0131r\u0131lmas\u0131, iqlim d\u0259yi\u015fm\u0259l\u0259rin\u0259 qar\u015f\u0131 dayan\u0131ql\u0131l\u0131q v\u0259 istixana effektli qaz tullant\u0131lar\u0131n\u0131n azald\u0131lmas\u0131 \u00fczr\u0259 t\u0259dbirl\u0259r<\/p>\n \u00b7 Maliyy\u0259 ax\u0131nlar\u0131n\u0131n istixana effektli qaz tullant\u0131lar\u0131n\u0131n azald\u0131lmas\u0131na v\u0259 iqlim d\u0259yi\u015fm\u0259l\u0259rin\u0259 qar\u015f\u0131 davaml\u0131 inki\u015fafa y\u00f6n\u0259ldilm\u0259si<\/p>\n \u00d6hd\u0259likl\u0259r:<\/strong><\/p>\n \u00b7 \u0130nki\u015faf etm\u0259kd\u0259 olan \u00f6lk\u0259l\u0259rin a\u015fa\u011f\u0131 karbonlu iqtisadiyyata ke\u00e7idinin inki\u015faf etmi\u015f \u00f6lk\u0259l\u0259r t\u0259r\u0259find\u0259n texnoloji d\u0259yi\u015fim v\u0259 illik 100 milyard dollarl\u0131q iqlim s\u0259rmay\u0259si yolu il\u0259 d\u0259st\u0259kl\u0259nm\u0259si<\/p>\n \u00b7 COP26 \u00e7\u0259r\u00e7iv\u0259sind\u0259 t\u0259r\u0259fl\u0259r h\u0259ssas qrup kateqoriyalar\u0131na iqlim d\u0259yi\u015fikliyinin t\u0259sirl\u0259rin\u0259 davaml\u0131l\u0131\u011f\u0131 art\u0131rmaqda k\u00f6m\u0259k etm\u0259k \u00fc\u00e7\u00fcn Uy\u011funla\u015fma Fonduna v\u0259 \u018fn Az \u0130nki\u015faf etmi\u015f \u00d6lk\u0259l\u0259r Fonduna yeni maliyy\u0259 \u00f6hd\u0259likl\u0259ri elan edibl\u0259r.<\/p>\n Az\u0259rbaycan “SDG Index 2023” Qlobal Reytinqind\u0259 73,5 xalla 53-c\u00fc yerd\u0259dir.<\/p>\n Az\u0259rbaycan \u015firk\u0259tl\u0259rinin \u00fczl\u0259\u015fdiyi riskl\u0259r<\/strong><\/p>\n <\/td>\n<\/tr>\n <\/td>\n<\/tr>\n Az\u0259rbaycan\u0131n ESG \u00fczr\u0259 prioritetl\u0259ri<\/strong><\/p>\n \u00b7 Az\u0259rbaycan 2030: sosial-iqtisadi inki\u015fafa dair Milli Prioritetl\u0259r<\/p>\n \u00b7 Az\u0259rbaycan Respublikas\u0131n\u0131n 2022-2026-c\u0131 ill\u0259rd\u0259 sosial-iqtisadi inki\u015faf strategiyas\u0131<\/p>\n \u00b7 Az\u0259rbaycan Respublikas\u0131n\u0131n Dayan\u0131ql\u0131 Maliyy\u0259 \u00fczr\u0259 Yol X\u0259rit\u0259si 2023-2026<\/p>\n \u00b7 ESG prinsipl\u0259rinin t\u0259tbiqinin stimulla\u015fd\u0131r\u0131lmas\u0131 v\u0259 t\u0259\u015fviqi \u00fczr\u0259 2023-c\u00fc il \u00fc\u00e7\u00fcn Yol X\u0259rit\u0259si<\/p>\n Karbon qiym\u0259tl\u0259ndirm\u0259 sistemi v\u0259 karbon vergisi<\/strong><\/p>\n Emissiyalar\u0131n Ticar\u0259t Sistemi qlobal \u00dcDM-in 55%-d\u0259n \u00e7oxunu v\u0259 qlobal istixana qaz\u0131 emissiyalar\u0131n\u0131n 17%-d\u0259n \u00e7oxunu yaradan \u00f6lk\u0259l\u0259rd\u0259 m\u00f6vcuddur. Az\u0259rbaycan emissiyaya n\u0259zar\u0259t vasit\u0259l\u0259rinin i\u015fl\u0259nib haz\u0131rlanmas\u0131n\u0131 \u00f6lk\u0259nin \u0259sas prioritet sah\u0259l\u0259rin\u0259 daxil etm\u0259s\u0259 d\u0259, bu iki \u0259sas \u00fcst\u00fcnl\u00fck yarada bil\u0259r. Bunlar Az\u0259rbaycandan xarici \u00f6lk\u0259l\u0259r\u0259 ixrac x\u0259rcl\u0259rinin azald\u0131lmas\u0131 v\u0259 iqlim d\u0259yi\u015fikliyi il\u0259 ba\u011fl\u0131 beyn\u0259lxalq h\u0259d\u0259fl\u0259rin v\u0259 prinsipl\u0259rinin daha \u00e7evik v\u0259 effektiv inteqrasiyas\u0131d\u0131r.<\/p>\n Qeyd:\u00a0<\/em><\/strong>Az\u0259rbaycanda ESG-nin geni\u015f t\u0259\u015fviqi, bu istiqam\u0259td\u0259 d\u00f6vl\u0259t v\u0259 \u00f6z\u0259l sektorun s\u0259yl\u0259rinin birl\u0259\u015fdirilm\u0259si v\u0259 konseptual bax\u0131\u015f\u0131n formala\u015fd\u0131r\u0131laraq h\u0259yata ke\u00e7irilm\u0259sinin t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 30 sentyabr 2022-ci il tarixind\u0259 Biznes m\u00fchiti v\u0259 beyn\u0259lxalq reytinql\u0259r \u00fczr\u0259 Komissiyan\u0131n “Korporativ idar\u0259etm\u0259, investisiyalar v\u0259 korporativ sosial m\u0259suliyy\u0259t” i\u015f\u00e7i qrupunun “Ekoloji, sosial v\u0259 korporativ idar\u0259etm\u0259 standartlar\u0131” \u00fczr\u0259 altqrupu yarad\u0131l\u0131b. Altqrupa Ki\u00e7ik v\u0259 Orta Biznesin \u0130nki\u015faf\u0131 Agentliyi (KOB\u0130A) r\u0259hb\u0259rlik edir. Altqrupun t\u0259rkibin\u0259 d\u00f6vl\u0259t, \u00f6z\u0259l v\u0259 ictimai sektoru t\u0259msil ed\u0259n 20-y\u0259 yax\u0131n qurum v\u0259 t\u0259\u015fkilat\u0131n n\u00fcmay\u0259nd\u0259l\u0259ri daxildir.<\/em><\/p>\n Fidan Sad\u0131xl\u0131<\/strong><\/p>\n EY Az\u0259rbaycan \u015firk\u0259tinin \u0130qlim d\u0259yi\u015fikliyi v\u0259 dayan\u0131ql\u0131 inki\u015faf \u00fczr\u0259 xidm\u0259tl\u0259r b\u00f6lm\u0259sinin meneceri<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" ESG – ekoloji (\u0259traf m\u00fchit\u0259 potensial v\u0259 m\u00f6vcud t\u0259sirl\u0259r), sosial (c\u0259miyy\u0259t, i\u015f\u00e7il\u0259r v\u0259 \u00fcmumi sosial m\u00fchit\u0259 yana\u015fmalar) v\u0259 idar\u0259etm\u0259 (\u015firk\u0259t \u0259m\u0259liyyatlar\u0131n\u0131 t\u0259nziml\u0259y\u0259n daxili struktur v\u0259 prosesl\u0259rin idar\u0259 olunmas\u0131) olmaqla 3 \u0259sas istiqam\u0259ti \u0259hat\u0259 edir. Dayan\u0131ql\u0131l\u0131q hesabatlar\u0131 standartlar\u0131 2022-ci ild\u0259 dayan\u0131ql\u0131l\u0131q sah\u0259sind\u0259 hesabatlar\u0131n a\u00e7\u0131qlanmas\u0131 d\u00fcnyan\u0131n \u0259n iri 250 \u015firk\u0259ti aras\u0131nda 96% t\u0259\u015fkil edib. 20 il \u0259vv\u0259l is\u0259 bel\u0259 \u015firk\u0259tl\u0259r yaln\u0131z 35% t\u0259\u015fkil edirdi. Dayan\u0131ql\u0131l\u0131q hesabatlar\u0131 sah\u0259sind\u0259 yeni \u00e7a\u011f\u0131r\u0131\u015flar v\u0259 maraql\u0131 t\u0259r\u0259fl\u0259rin g\u00f6zl\u0259ntil\u0259rind\u0259n ir\u0259li g\u0259l\u0259n s\u00fcr\u0259tli v\u0259 \u0259h\u0259miyy\u0259tli d\u0259yi\u015fiklikl\u0259r ba\u015f verir. Bu d\u0259yi\u015fiklikl\u0259r IFRS v\u0259 ESRS kimi yeni standartlar\u0131n v\u0259 sisteml\u0259rin yaranmas\u0131na…<\/p>\n","protected":false},"author":2,"featured_media":735778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630.png",923,630,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630.png",923,630,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630.png",923,630,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630-500x280.png",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630-535x365.png",535,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630-840x573.png",640,437,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630.png",923,630,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630.png",923,630,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630-240x172.png",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/07\/1719841374353307485_1200x630-923x620.png",923,620,true]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"ESG – ekoloji (\u0259traf m\u00fchit\u0259 potensial v\u0259 m\u00f6vcud t\u0259sirl\u0259r), sosial (c\u0259miyy\u0259t, i\u015f\u00e7il\u0259r v\u0259 \u00fcmumi sosial m\u00fchit\u0259 yana\u015fmalar) v\u0259 idar\u0259etm\u0259 (\u015firk\u0259t \u0259m\u0259liyyatlar\u0131n\u0131 t\u0259nziml\u0259y\u0259n daxili struktur v\u0259 prosesl\u0259rin idar\u0259 olunmas\u0131) olmaqla 3 \u0259sas istiqam\u0259ti \u0259hat\u0259 edir. Dayan\u0131ql\u0131l\u0131q hesabatlar\u0131 standartlar\u0131 2022-ci ild\u0259 dayan\u0131ql\u0131l\u0131q sah\u0259sind\u0259 hesabatlar\u0131n a\u00e7\u0131qlanmas\u0131 d\u00fcnyan\u0131n \u0259n iri 250 \u015firk\u0259ti aras\u0131nda 96% t\u0259\u015fkil edib. 20 il \u0259vv\u0259l…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/735777"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=735777"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/735777\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/735778"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=735777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=735777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=735777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n\n
\n ESG riskl\u0259ri<\/strong><\/p>\n \n Ekoloji<\/strong><\/td>\n \u0130qlim d\u0259yi\u015fikliyi<\/td>\n Enerji s\u0259m\u0259r\u0259liliyi<\/td>\n Su q\u0131tl\u0131\u011f\u0131<\/td>\n Biom\u00fcxt\u0259lifliyin itirilm\u0259si<\/td>\n<\/tr>\n \n Sosial<\/strong><\/td>\n \u0130nsan h\u00fcquqlar\u0131<\/td>\n Kadrlar\u0131n yeti\u015fdirilm\u0259si<\/td>\n Sa\u011flaml\u0131q v\u0259 t\u0259hl\u00fck\u0259sizlik<\/td>\n Dayan\u0131ql\u0131 iqtisadi inki\u015faf<\/td>\n<\/tr>\n \n \u0130dar\u0259etm\u0259<\/strong><\/td>\n Komplayns<\/td>\n Korrupsiya<\/td>\n \u015e\u0259ffafl\u0131q<\/td>\n ESG riskl\u0259rin idar\u0259 olunmas\u0131<\/td>\n<\/tr>\n \n Fiziki iqlim riskl\u0259ri<\/strong><\/p>\n \n Artan buxarlanma v\u0259 sahil eroziyas\u0131<\/td>\n Quraql\u0131q v\u0259 da\u015fq\u0131n<\/td>\n Havan\u0131n k\u0259skin q\u0131zmas\u0131<\/td>\n Yoxsulluq v\u0259 b\u0259rab\u0259rsizlik<\/td>\n Qidalanma<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n