Improving the methodology of environmental auditing AT enterprises based on a risk-oriented approach and digital evidence

Abdullayev , Khurshidjon, Abdullayev, Khurshidjon

Innovation science and technologiy · 2026-yil

Annotatsiya

The transition to a green economy increases the need for effective instruments for assessing andmanaging environmental risks at enterprises. A conceptual framework for improving environmental auditing methodologybased on a risk-oriented approach and digital evidence is developed. The study systematizes the economic, environmentaland social factors determining the effectiveness of environmental control, proposes an integrated risk-based audit model,and substantiates the application of eco-efficiency and environmental audit indices for evaluating corporate environmentalresponsibility. Particular attention is given to the use of MRV procedures, indicator passports, risk-materiality matricesand digital audit modules to enhance the reliability of audit evidence and the analytical value of audit conclusions. Theproposed methodological approach contributes to more informed managerial decision-making, supports green financingmechanisms and improves the quality of environmental reporting and sustainability assessments.

Maqola ma’lumotlari
MualliflarAbdullayev , Khurshidjon, Abdullayev, Khurshidjon
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-06-01
Jild2
Son6
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.20736817
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.20736817 · Maqolaning asl sahifasi

Kalit so‘zlar

environmental audit, risk-based approach, eco-efficiency index, environmental audit index, environmental score, MRV, indicator passport, green economy, digital audit, environmental reporting, carbon accounting

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdullayev , Khurshidjon, & Abdullayev, Khurshidjon (2026). IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE. Innovation science and technologiy, 2(6). https://doi.org/10.5281/zenodo.20736817
GOST (OAK)Abdullayev , Khurshidjon, Abdullayev, Khurshidjon IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE // Innovation science and technologiy. – 2026. – T. 2, № 6. – DOI: 10.5281/zenodo.20736817.
MLAAbdullayev , Khurshidjon, and Abdullayev, Khurshidjon. “IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE.” Innovation science and technologiy, 2(6), 2026. https://doi.org/10.5281/zenodo.20736817
ChicagoAbdullayev , Khurshidjon, and Abdullayev, Khurshidjon. “IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE.” Innovation science and technologiy, 2(6) (2026). https://doi.org/10.5281/zenodo.20736817
HarvardAbdullayev , Khurshidjon, and Abdullayev, Khurshidjon (2026) ‘IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE’, Innovation science and technologiy, 2(6). https://doi.org/10.5281/zenodo.20736817
BibTeX
@article{abdullayevkhurshidjon2026,
  title = {IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE},
  author = {Abdullayev , Khurshidjon and Abdullayev, Khurshidjon},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {6},
  doi = {10.5281/zenodo.20736817},
  url = {https://doi.org/10.5281/zenodo.20736817}
}

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