Akrom A. Omonov
Prof. of Banking department
Tashkent State University of Economics
Email:akromomonov66@gmail.com
OBRCID: 0000-0001-7302-8627
Shohruh A. Abdunazarov
PhD, dotsent Department of Accounting and Auditing in Banks,
Tashkent State University of Economics
Email: shohrux_0507@mail.ru
OBRCID: 0000-0002-1767-3709
Abstract. In recent years, integrated reporting (IR) has emerged as a comprehensive and forward-looking approach to corporate disclosure, combining financial and non-financial information into a single, coherent, and value-oriented framework. This research paper explores the role of integrated reporting as an effective mechanism for enhancing corporate transparency, strengthening accountability, and promoting sustainable development in Uzbekistan. The study argues that Uzbekistan’s transition toward a market-oriented, innovation-driven, and increasingly globalized economy requires the modernization of corporate governance practices, disclosure systems, and reporting methodologies in alignment with leading international standards. Drawing on an analytical review of global frameworks, particularly the International Integrated Reporting Council (IIRC) model, along with an empirical examination of reporting practices within selected Uzbek enterprises and financial institutions, the research identifies a number of institutional, regulatory, educational, and methodological barriers that hinder the widespread adoption of IR in the country. The findings show that integrated reporting not only improves stakeholder trust and transparency but also supports responsible investment decisions, facilitates long-term value creation, and enhances the strategic decision-making capacity of corporate leaders. Nevertheless, the successful implementation of IR in Uzbekistan depends on strengthening legal and regulatory foundations, improving the corporate culture of disclosure, and expanding professional competencies in sustainability accounting and assurance. The paper concludes by presenting several strategic recommendations aimed at integrating IR principles into the national reporting architecture and aligning them with the priorities of the “Uzbekistan-2030” sustainable development strategy. Overall, the study provides both theoretical and practical insights into the potential of integrated reporting to function as a powerful instrument for corporate accountability, institutional transformation, and sustainable economic growth in emerging markets.
Keywords: Integrated Reporting, Corporate Transparency, Sustainable Development, Uzbekistan, Corporate Governance, IIRC Framework.