Evaluating the role of environmental auditing in green economic growth in Kazakhstan
Kyzdarbekova A. Nurmagambetova A. Nurgaliyeva A. Bimendiyeva L. Assanova A. Mirzhakypova S.
2025Research and Development Academy
Heritage and Sustainable Development
2025#7Issue 1179 - 196 pp.
This study investigates the pivotal role of environmental auditing in fostering green economic growth in Kazakhstan, providing a distinctive perspective through the integration of qualitative and quantitative methodologies. By employing a descriptive research approach and leveraging structural equation modeling (SEM) analysis, the research explores Kazakhstans environmental policies and empirical data from governmental and non-governmental reports, statistical audit findings, and academic literature. The study unveils significant insights; environmental auditing not only enhances resource efficiency and curtails pollution but also bolsters economic sustainability. Crucially, it identifies barriers such as ambiguous legislative frameworks and a shortage of skilled auditors, while proposing actionable opportunities like aligning policies with international standards and initiating capacity-building programs. Unlike prior research, this study uniquely contributes to the field by offering a comprehensive examination of environmental auditings multifaceted impact within Kazakhstans unique socio-economic and ecological landscape. It bridges the gap between policy analysis and empirical validation, providing targeted recommendations for enhancing the effectiveness of environmental audits. These include legislative reforms, structured auditor training initiatives, and economic incentives aimed at fostering sustainable business practices. The findings underscore the indispensable role of environmental auditing as a cornerstone for Kazakhstans transition to a green economy.
Environmental auditing , Green economy , Structural equation modeling , Sustainable development
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Department of Finance and Accounting, Al-Farabi Kazakh National University, Almaty, Kazakhstan
Educational program Accounting and Auditing, Narxoz University, Almaty, Kazakhstan
Department of Economics, Al-Farabi Kazakh National University, Almaty, Kazakhstan
Department of Economics and Business, International Engineering and Technology University, Almaty, Kazakhstan
Department of Finance and Accounting
Educational program Accounting and Auditing
Department of Economics
Department of Economics and Business
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