Innovation science and technologiy Том 2 № 6 (2026)
IMPROVING THE METHODOLOGY OF ENVIRONMENTAL AUDITING AT ENTERPRISES BASED ON A RISK-ORIENTED APPROACH AND DIGITAL EVIDENCE
Abdullayev, Khurshidjon, Abdullayev, Khurshidjon
Аннотация
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.
environmental audit, risk-based approach, eco-efficiency index, environmental audit index, environmental score, MRV, indicator passport, green economy, digital audit, environmental reporting, carbon accounting
Источник метаданных: OAI-PMH архив журнала · Sindex не хранит полный текст, а даёт ссылку на источник.