METHODOLOGICAL DEFICIENCIES AND THE INTEGRATION OF GREEN ACCOUNTING IN UZBEKISTAN’S ENVIRONMENTAL AUDITS: AN OPERATIONAL ANALYSIS
Kalit so‘zlar:
green accounting,, environmental audit methodology,, lifecycle assessment,, IoT emissions monitoring,, carbon pricing, SEEA,, ESG reporting, Uzbekistan industrial sector.Annotatsiya
Ushbu maqolada O‘zbekistonda atrof-muhit auditi tizimining
samaradorligiga ta’sir qilayotgan asosiy metodologik muammolar tahlil qilinadi. Tadqiqot
davomida o‘zaro bog‘liq bo‘lgan to‘rtta muhim kamchilik aniqlangan. Jumladan, mahalliy sanoat
korxonalarida yashil hisobot tizimlarining deyarli rivojlanmaganligi auditorlarga ekologik
majburiyatlarni ishonchli baholash imkonini bermaydi. Shuningdek, tarmoq xususiyatlarini
inobatga olmaydigan umumiy audit yondashuvlari, real vaqt rejimidagi monitoring o‘rniga qo‘lda
yig‘ilgan va kechikkan emissiya ma’lumotlaridan foydalanish hamda hayot tsikli tahlili va uglerod
narxlash mexanizmlarining amaliyotga yetarlicha joriy etilmaganligi muhim to‘siqlar sifatida
ko‘rib chiqiladi. Mazkur kamchiliklar O‘zbekiston sanoat sektori misolida tahlil qilinib,
Qozog‘iston, Janubiy Koreya, Germaniya va Xitoy tajribasi bilan taqqoslanadi. Maqola yakunida
bosqichma-bosqich amalga oshiriladigan islohotlar dasturi taklif etilib, uning mamlakatdagi
mavjud institutsional va huquqiy sharoitlarda qo‘llash imkoniyatlari baholanadi.
Manbalar
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