IMPROVING ENVIRONMENTAL AUDIT MODELS IN BUSINESS ENTITIES

Abstract

The study focuses on improving environmental audit models in business entities under the conditions of the green economy and digital transformation. The research highlights the need to move beyond the traditional compliance-checking function of environmental auditing toward risk-based, result-oriented, and data-driven approaches. The proposed model integrates technological tools such as ERP, MES, and LIMS systems with the ISO 14001 management cycle (Plan–Do–Check–Act) to create a unified and evidence-based audit framework.

The research methodology combines quantitative analysis, benchmarking, and the development of specific (intensity-based) indicators that link environmental performance with economic efficiency. A special contribution of the study is the Water-Scarcity-Adapted Environmental Compliance Index (WSA-ECI), designed to evaluate ecological performance in regions facing water stress. This index aggregates normalized and weighted indicators—such as water-use efficiency, reuse ratio, treatment effectiveness, and compliance rate—into a single measurable score, enabling comparative assessment across enterprises and regions.

The results demonstrate that the implementation of an improved environmental audit model enhances decision-making, increases resource efficiency, and strengthens environmental accountability. By integrating digital data flows, risk mapping, and real-time monitoring, the model transforms environmental auditing from a formal reporting procedure into a strategic management instrument. The study provides practical recommendations for policymakers, auditors, and industrial enterprises in Uzbekistan and other emerging economies to align environmental auditing with sustainable development goals and ESG standards.