The growing impact of climate change, resource depletion, and environmental degradation has intensified the need to reorient financial systems toward sustainable development, particularly in resource-dependent sectors such as agriculture. In this context, green financing has emerged as a key mechanism for aligning investment flows with environmental and sustainability objectives. However, in transition economies such as Uzbekistan, the application of green financing in the agricultural sector remains fragmented and insufficiently studied, which limits its effectiveness and policy relevance. The purpose of this article is to analyze the conceptual foundations, financial instruments, and institutional mechanisms of green financing in Uzbekistan’s agricultural sector within the sustainable development paradigm. The study adopts an empirical and analytical approach based on a mixed-method research design, combining systematic literature review, institutional and comparative analysis, and descriptive statistical methods using secondary data for the period 2015–2024. The results indicate a steady increase in total agricultural financing, with an average annual growth rate of 11.6%, while green-oriented investments grew at a faster pace, averaging 17.9% per year, albeit with higher volatility (σ = 6.3). The share of green financing in total agricultural credit expanded from 4.2% in 2015 to 14.7% in 2024. Concessional green loans accounted for 52.4% of total green finance flows, reflecting a dominant reliance on state-supported instruments. Correlation analysis shows a statistically significant positive relationship between green financing intensity and resource-efficiency indicators (r = 0.68, p < 0.05), whereas total agricultural credit volume exhibited no significant association with sustainability outcomes. The theoretical significance of the study lies in the development of an integrated analytical framework linking conceptual, financial, and institutional dimensions of green financing. The practical significance is reflected in evidence-based policy recommendations aimed at improving the effectiveness and diversification of green financing mechanisms to support sustainable agricultural development in Uzbekistan.
Read MoreDoi: https://doi.org/10.54216/JIER.020201
Vol. 2 Issue. 2 PP. 01-09, (2025)
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.
Read MoreDoi: https://doi.org/10.54216/JIER.020202
Vol. 2 Issue. 2 PP. 10-15, (2025)
This article develops a reproducible framework for selecting digital marketing tools in the textile industry and for measuring performance for national brands with weak digital salience. The study covers 2021–2024 and uses a conceptual-methodological design: (i) a structured synthesis of peer‑reviewed research on digital marketing, customer journey and marketing metrics, and (ii) operationalization into seven implementation tables. A two‑tier measurement protocol is proposed: Tier A relies on open signals (official statistical releases, publicly observable Instagram/Meta signals, and a Google Trends branded‑search index as a proxy for awareness), while Tier B (when firm access exists) uses Google Analytics 4 (GA4) and CRM/sales data to compute conversion, customer acquisition cost (CAC), return on marketing investment (ROMI), and customer lifetime value (LTV). Results include a tool taxonomy (social media marketing, content, influencer marketing, SEO, PPC, analytics, CRM automation, AI personalization, AR/VR), a unified KPI dictionary, a digital maturity model, a risk/limitations map, a data‑accessibility matrix, and a 90‑day roadmap. The framework enables firms to move from reach‑only reporting to conversion and retention management under explicit data constraints.
Read MoreDoi: https://doi.org/10.54216/JIER.020203
Vol. 2 Issue. 2 PP. 16-20, (2025)
Research shows that effective communication between higher education institutions and employers contributes to the development of competent personnel prepared to solve real-world problems in production and business. This issue is highly relevant given rapid changes in the economy and technological processes, requiring the constant adaptation of educational programs and advanced training for graduates. This article examines areas of cooperation between universities in Belarus and Uzbekistan and proposes a model for their interaction with enterprises in the real sector of the economy in the context of the emerging knowledge economy and the trend toward developing education as a key element of scientific, technical, and innovation policy.
Read MoreDoi: https://doi.org/10.54216/JIER.020204
Vol. 2 Issue. 2 PP. 21-26, (2025)