IMPLEMENTATION OF IFRS S2 (CLIMATE-RELATED DISCLOSURES) IN UZBEKISTAN: CHALLENGES AND OPPORTUNITIES FOR GREEN ACCOUNTING, IMPLEMENTATSIYA QILISH IFRS S2 (IQLIMGA OID OCHIQLIKLAR) OʻZBEKISTONDA: YASHIL BUXGALTERIYA UCHUN MUAMMO VA IMKONIYATLAR

<jats:p>This paper examines the prospects for implementing IFRS S2 (Climate - related Disclosures) in Uzbekistan, identifies institutional, technical, and capacity challenges, and highlights opportunities for advancing green accounting and climate transparency. The analysis combines literature review, regulatory analysis, and recommendations to guide policymakers, regulators, and preparers in Uzbekistan toward effective adoption of IFRS S2-compatible climate reporting.</jats:p>