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

Aripova Anna

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

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Volume 2 • Issue 2 • PP: 10-15 • 2025

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

Aripova Anna Mixaylovna ^1*

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¹Tashkent State University of Economics, Uzbekistan

* Corresponding Author.

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

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

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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).

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Mixaylovna, Aripova Anna. "ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications." Journal of International Economics Research, vol. Volume 2, no. Issue 2, 2025, pp. 10-15. DOI: https://doi.org/10.54216/JIER.020202

Mixaylovna, A. (2025). ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research, Volume 2(Issue 2), 10-15. DOI: https://doi.org/10.54216/JIER.020202

Mixaylovna, Aripova Anna. "ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications." Journal of International Economics Research Volume 2, no. Issue 2 (2025): 10-15. DOI: https://doi.org/10.54216/JIER.020202

Mixaylovna, A. (2025) 'ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications', Journal of International Economics Research, Volume 2(Issue 2), pp. 10-15. DOI: https://doi.org/10.54216/JIER.020202

Mixaylovna A. ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications. Journal of International Economics Research. 2025;Volume 2(Issue 2):10-15. DOI: https://doi.org/10.54216/JIER.020202

A. Mixaylovna, "ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications," Journal of International Economics Research, vol. Volume 2, no. Issue 2, pp. 10-15, 2025. DOI: https://doi.org/10.54216/JIER.020202

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