THE ROLE OF ENVIRONMENTAL ACCOUNTING IN ACHIEVING SUSTAINABLE DEVELOPMENT: EVIDENCE FROM KAZAKHSTAN

Abstract

Kazakh business establishments demonstrate a collective approach in addressing the environmental dimension by evaluating their environmental management systems and commitment. However, it is important to note that these efforts are implemented in a proportional manner rather than in their full. Consequently, Kazakh companies are able to achieve sustainable development goals to a certain extent, but not to the fullest extent. The objective of this study is to ascertain the characteristics and attributes of environmental performance auditing, as well as the rules and norms that regulate auditors’ conduct within this professional domain. SPSS was used to analyse data and it is found that there is a positive and strong relationship between activating the environmental audit and achieving sustainable development goals. The sample members demonstrate a significant level of awareness regarding the crucial significance of examining the environmental issue in the attainment of sustainable development goals. The findings of the research demonstrate the significant and direct impact of audit reports on the motivation of companies to demonstrate a strong commitment towards the protection and preservation of the environment. The study suggests that it is imperative to encourage enterprises to enhance their environmental transparency by including environmental information in their submitted environmental reports to the relevant stakeholders with other some factors.