"IMPROVING GREEN ACCOUNTING AND AUDITING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT"
Abstract
This article examines the critical importance of robust green accounting and auditing practices in advancing sustainable development goals. It proposes a comprehensive framework for integrating environmental costs and benefits into traditional financial reporting, thereby enhancing corporate transparency and accountability. The methodology includes a literature review, a comparative analysis of international standards, and case studies of leading sustainable enterprises. The findings indicate that the effective implementation of green accounting and auditing practices significantly improves resource efficiency, reduces environmental impact, and promotes long-term economic sustainability. This research provides practical insights for policymakers, businesses, and auditors seeking to incorporate sustainability into their operational and financial strategies
References
The role of green accounting in achieving sustainable development goals: Evidence from emerging economies – https://www.jeam.org/index.php/jeam/article/view/1 [2] Environmental accounting and reporting for sustainable development: A review of current practices and future directions – https://doi.org/10.1016/j.jclepro.2022.132578 [3] Sustainability auditing: A review and future research agenda – https://doi.org/10.1016/j.jenvman.2023.118243 [4] ESG reporting and assurance: A review and research agenda – https://doi.org/10.1108/AAAJ-07-2021-5369 [5] Green accounting and sustainable development: A systematic literature review – https://www.econjournals.com/index.php/ijeep/article/view/11654 [6] The impact of environmental auditing on corporate environmental performance: Evidence from European firms – https://doi.org/10.1002/csr.2269 [7] Accounting for sustainability: A review of frameworks and standards – https://doi.org/10.1002/bse.2861 [8] The role of integrated reporting in enhancing sustainability performance: Evidence from European companies – https://doi.org/10.1108/JIC-07-2020- 0231 [9] Green accounting practices and sustainable development: A study of manufacturing companies in Bangladesh – https://academicjournals.org/journal/JAT/article-abstract/502167A64303 [10] Challenges and opportunities for sustainability assurance: A systematic literature review – https://doi.org/10.1108/AAAJ-07-2019-4113 1. Abdivaliyev, S. (2025). Milliy Mahsulotlarni Tashqi Bozorlarga Olib Chiqishdagi To 'siqlarni Bartaraf Qilish Choralari. Green Economy and Development, 3(4), 665209. 2. Xayrullayevich, A. S. (2025). O 'ZBEKISTONNING EKSPORT SALOHIYATINI OSHIRISHDA KICHIK VA O 'RTA BIZNESNING ROLI. Raqamli iqtisodiyot (Цифровая экономика), (11), 675-685. 3. Abdivaliyev, S., Mutalov, S., Baymanova, M., Ubaydullayeva, G., & Aipova, I. (2026). EKSPORTNI RIVOJLANTIRISH STRATEGIYALARINING DOLZARBLIGI. MUHANDISLIK VA IQTISODIYOT, 4(1).
