METHODOLOGICAL DEFICIENCIES AND THE INTEGRATION OF GREEN ACCOUNTING IN UZBEKISTAN'S ENVIRONMENTAL AUDITS: AN OPERATIONAL ANALYSIS

This article examines four interconnected methodological limitations that may constrain the effectiveness of Uzbekistan's environmental auditing system and its ability to meet the quality standards required for effective environmental governance. The central methodological limitation is the limited development of green accounting systems within domestic industrial enterprises, which may restrict auditors' access to the financial data necessary for reliable environmental liability assessment. This limitation is accompanied by general audit protocols that may not fully capture sector-specific environmental risks, the predominance of manually collected retrospective emissions data over real-time automated monitoring, and the limited integration of lifecycle assessment and carbon pricing tools into audit practice. Each limitation is analyzed using operational data from Uzbekistan's industrial sector and compared with reform experiences in Kazakhstan, South Korea, Germany, and China. The article concludes by proposing a sequenced three-phase reform program and assessing its feasibility within Uzbekistan's existing institutional and legislative framework.

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