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

Journal of International Economics Research JIER Pending 10.54216/JIER https://www.americaspg.com/journals/show/4230 2025 2025 ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications Tashkent State University of Economics, Uzbekistan Aripova Aripova 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. 2025 2025 10 15 10.54216/JIER.020202 https://www.americaspg.com/articleinfo/42/show/4230