This article examines four interconnected methodological failures that preventUzbekistan’s environmental auditing system from functioning at the quality level that effectiveenvironmental governance requires. The central failure is the near-total absence of greenaccounting systems within domestic industrial enterprises, which deprives auditors of the financialdata necessary for reliable environmental liability assessment. Compounding this are genericaudit protocols that miss sector-specific environmental risks, the dominance of manualretrospective emissions data over real-time automated monitoring, and the non-integration oflifecycle assessment and carbon pricing tools into audit practice. Each failure is analyzed againstoperational data from Uzbekistan’s industrial sector and compared with reform experience fromKazakhstan, South Korea, Germany, and China. The article concludes with a sequenced threephasereform program and assesses its feasibility within Uzbekistan’s existing institutional andlegislative structures.
| Mualliflar | Mansurov Abdumavlon Abduazim ugli |
|---|---|
| Jurnal | Management and Economics Scientific Research Journal |
| Nashr sanasi | 2026-04-01 |
| Jild | 3 |
| Son | 3 |
| Betlar | 63-76 |
| Til | Ingliz |
green accounting,, environmental audit methodology,, lifecycle assessment,, IoT emissions monitoring,, carbon pricing, SEEA,, ESG reporting, Uzbekistan industrial sector.
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