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

Aripova Anna Mixaylovna

doi:https://doi.org/10.54216/JIER.020202

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

Aripova Anna Mixaylovna ^{1
*}

1 Tashkent State University of Economics, Uzbekistan - (anna-aripova-1990@mail.ru)

Doi: https://doi.org/10.54216/JIER.020202

Received: July 07, 2025 Revised: September 02, 2025 Accepted: October 19, 2025

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

References

Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917

KPMG. (2021). ESG in M&A: Value creation through sustainable strategy. KPMG International.

PwC. (2022). ESG due diligence in mergers and acquisitions. PricewaterhouseCoopers.

IFRS Foundation. (2023). International Financial Reporting Standard 3 (IFRS 3): Business combinations. IFRS Foundation.

Deloitte. (2020). ESG considerations in M&A transactions. Deloitte Insights.

Eccles, R. G., & Klimenko, S. (2019). The investor revolution. Harvard Business Review, 97(3), 106–116.

International Auditing and Assurance Standards Board. (2021). Non-financial information assurance and auditing practices. International Federation of Accountants (IFAC).

Cite This Article As :

Anna, Aripova. ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research, vol. , no. , 2025, pp. 10-15. DOI: https://doi.org/10.54216/JIER.020202

Anna, A. (2025). ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research, (), 10-15. DOI: https://doi.org/10.54216/JIER.020202

Anna, Aripova. ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research , no. (2025): 10-15. DOI: https://doi.org/10.54216/JIER.020202

Anna, A. (2025) . ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research , () , 10-15 . DOI: https://doi.org/10.54216/JIER.020202

Anna A. [2025]. ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research. (): 10-15. DOI: https://doi.org/10.54216/JIER.020202

Anna, A. "ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications," Journal of International Economics Research, vol. , no. , pp. 10-15, 2025. DOI: https://doi.org/10.54216/JIER.020202

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