THE IMPACT OF ESG REPORTING ON CORPORATE TRANSPARENCY AND INVESTOR TRUST

Abstract

This article analyzes the significance of ESG (Environmental, Social, Governance) reporting in corporate governance systems and its impact on corporate transparency and investor trust. In the modern economy, ESG reporting has become a strategic instrument that reflects a company’s responsibility in environmental, social, and governance dimensions. The study highlights the role of ESG reports in enhancing transparency, ensuring financial stability, and building strong trust-based relationships with investors by drawing on international and national practices. The article also examines the current state and prospects of implementing ESG reporting in the corporate sector of Uzbekistan.