ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications

Aripova Anna Mixaylovna^1,*

¹Tashkent State University of Economics, Uzbekistan

Email: anna-aripova-1990@mail.ru

Abstract

The article examines the role of Environmental, Social, and Governance (ESG) factors in accounting and auditing practices related to mergers and acquisitions (M&A). The study substantiates the necessity of integrating non-financial sustainability indicators into business valuation, consolidation procedures, and post-merger audit processes. Based on the synthesis of empirical studies and international standards, an authorial framework for incorporating ESG risks into accounting and audit methodologies is proposed.

Keywords: ESG; Accounting; Auditing; Mergers and acquisitions; Sustainable development; Non-financial reporting