Preview

Bulletin of "Turan" University

Advanced search

Encouraging the need for ecological audit in enterprise activities and monitoring its organization

https://doi.org/10.46914/1562-2959-2026-1-1-41-57

Abstract

Today, one of the key factors ensuring the development of the state and its financial stability is the need to conduct environmental audits, as well as to take into account economic and political development factors. In the Republic of Kazakhstan, environmental monitoring is carried out in accordance with the requirements of the Environmental Code of the Republic of Kazakhstan, which aims to improve the quality of environmental monitoring and enhance the standards applied to it. Environmental auditing allows assessing the impact of various sectors of the economy on the environment and developing measures to mitigate it. Controlling industrial facilities should include mandatory verification of their activities for compliance with environmental requirements, as well as state supervision. Improving the quality of environmental auditing can contribute to the improvement of the ecological situation and, consequently, the social well-being of the population. The aim of this article is to conduct a comprehensive assessment of compliance with the regulatory requirements for documenting environmental audits in Kazakhstan and to provide recommendations for improving the state of the environment and preventing ecological problems. The development of environmental auditing also contributes to strengthening the country’s economy by protecting natural resources. The policy of any state in this area is focused on preserving and developing a “green economy,” since environmental auditing impacts all industrial and economic activities. All enterprises in the Republic of Kazakhstan are required to conduct their activities in accordance with the Law on Environmental Protection. Conducting environmental audits helps avoid negative consequences such as fines, environmental damage, and, in some cases, even the cessation of business operations. However, legislation in this area is updated annually, which complicates compliance. To mitigate this risk, it is necessary to continually improve the quality of environmental auditing and develop its methodological base. Moreover, environmental auditing is a key factor in the growth of the “green” economy. Thus, by promoting the expansion and development of environmental auditing at the national level, the necessary conditions are created for achieving sustainable economic development in the country.

About the Authors

S. E. Joldybayeva
Narxoz University
Kazakhstan

PhD, assistant рrofessor 

Almaty 



S. K. Barysheva
Turan University
Kazakhstan

c.e.s., рrofessor 

Almaty 



A. Zh. Dossayeva
Kazakh National pedagogical University named after Abai
Kazakhstan

c.e.s., рrofessor 

Almaty 



B. E. Joldybayev
JCS «KazRICA»
Kazakhstan

chief specialist 

Astana 



References

1. Qazaqstan Respublikasynyñ «Ekologia kodeksı» Qazaqstan Respublikasynyñ 2021 jylğy 2 qañtardağy № 400-VI QRZ Kodeksı. URL: https://adilet.zan.kz/kaz/docs/K2100000400 (In Kazakh)

2. QR Salyq jäne büdjetke tölenetın basqa da mındettı tölemder turaly kodeksı (Salyq kodeksı). URL: https://adilet.zan.kz/kaz/docs/Z1700000121 (In Kazakh)

3. ISO 14001:2015 Environmental Management Systems – Requirements with Guidance for Use. International Organization for Standardization, 2015. URL: https://www.iso.org/iso-14001-environmentalmanagement.html (In English)

4. European Commission. Eco-Management and Audit Scheme (EMAS). URL: https://ec.europa.eu/environment/emas/ (In English)

5. Lu H. (2025) ISO 14001 as a quasi-natural experiment: Impacts on firm-level performance and compliance // Business Strategy and the Environment. Vol. 34. No. 2. P. 456–472 (In English)

6. Gabdinova V.R. (2021) Razvitie instrumentarija ucheta zatrat s jekologicheskoj komponentoj na proizvodstvennyh predprijatijah // Jekonomicheskie i gumanitarnye nauki. No. 8. Р. 38–48. (In Russian)

7. Maslennikova I.S., Kuznecov L.M. (2025) Jekologicheskij audit: uchebnik i praktikum dlja vuzov. 3-e izd. M.: Jurajt. Р. 85. (In Russian)

8. Jekologicheskie otchety sdajutsja v novoj IS s 10 fevralja 2025 g. URL: https://uchet.kz/news/ekologicheskie-otchety-budut-prinimatsya-v-novoy-is-s-10-fevralya-2025-goda/ (In Russian)

9. Comoglio C., Bottero M., Rigamonti L. (2023) EMAS and hydropower: environmental auditing and sustainability assessment in the Italian hydroelectric sector // Journal of Cleaner Production. Vol. 421. Article 138765. (In English)

10. Yu D., Zhang X. (2024) Audit of officials’ natural resource accountability and green total factor productivity: Evidence from China // Journal of Environmental Management. P. 355. (In English)

11. QEHS (IFRS) S1 jäne QEHS (IFRS) S2. URL: https://data.tedo.ru/esg/TeDo_IFRSS1_and_S2_QA.pdf (In Kazakh)

12. Begeeva G.Zh., Imanbaeva Z.O. (2018) Jekologicheskij uchet v Kazahstane: problemy stanovlenija i razvitija. URL: https://scienceforum.ru/2018/article/2018002334utm_source=chatgpt.com (In Russian)

13. Qorabaev B.S., Abdrahmanova N.B. (2020) Ekologialyq eseptılık: qarjylyq eseptılıktegı mañyzy men ädıstemesı // Qozybaev atyndağy SQMU Habarşysy. No. 1(46). Р. 108–116. (In Kazakh)

14. Tajgashinova K.T. (2022) Problemy formirovanija i razvitija jekologicheskogo ucheta i audita.Teorija i praktika: monografija. Almaty: TOO «Zhanija-Poligraf». 379 р. (In Russian)

15. AhmetovaA., Saparbekova Z. (2025) Ekologialyq audit jäne jasyl ekonomikalyq ösım: SEM negızındegı zertteu (Qazaqstan) // Central Asian Journal of Environmental Studies. T. 12. No.1. Р. 44–59. (In Kazakh)

16. Amanzholova B.A., Fribus N.V. (2015) Perspektivy razvitija teoretiko-metodologicheskih osnov jekologicheskogo ucheta // Mezhdunarodnyj buhgalterskij uchet. No. 9(351). Р. 15–22. (In Russian)

17. Srailova G.N. (2016) Ekologialyq audittıñ lisenzialau jüiesı men täuelsızdıgın qamtamasyz etu mäselelerı // Qarjy jäne esep. No. 3(27). Р. 88–95. (In Kazakh)

18. Han F. Chto takoe jekologicheskij uchet? URL: www https://sigmaearth.com/ru/what-is-environmentalaccounting (In Russian)

19. Qorşağan orta statistikasy URL: www https://stat.gov.kz/industries/environment/stat-eco/ (In Kazakh)

20. Ratel Media Shtrafy na 14 mlrd tenge za narushenie jekologicheskogo zakonodatel’stva nalozheny v Kazahstane // Ratel Media. URL: https://ratel.kz/kaz/shtrafy_na_14_mlrd_tenge_za_narushenie_ekologicheskogo_zakonodatelstva_nalozheny_v_kazahstane?utm_source=chatgpt.com (In Russian)

21. AO «AK Altynalmas»: oficial’nyj sajt. URL: https://www.altynalmas.kz/ (In Russian)

22. Qazaqstan Respublikasy Qorşağan ortany qorğau ministrınıñ 2005 jylğy 8 jeltoqsandağy №331 būiryğy. URL: https://adilet.zan.kz/rus/docs/V050004002 (In Kazakh)

23. Strukova M.N., Strukova L.V. (2016) Jekologicheskij menedzhment i audit: uchebnoe posobie. Ekaterinburg: Izdatel’stvo Ural’skogo universiteta. URL: https://elar.urfu.ru/bitstream/10995/40632/1/978-5-7996-17492016.pdf (In Russian)

24. IAS 37 Provisions, Contingent Liabilities and Contingent Assets. URL: https://www.iasplus.com/en/standards/ias/ias37 (In English)

25. IAS 16 Property, Plant and Equipment. URL: file:///C:/Users/Admin7/Downloads/ias16%20(1).html (In English)


Review

For citations:


Joldybayeva S.E., Barysheva S.K., Dossayeva A.Zh., Joldybayev B.E. Encouraging the need for ecological audit in enterprise activities and monitoring its organization. Bulletin of "Turan" University. 2026;(1):41-57. (In Kazakh) https://doi.org/10.46914/1562-2959-2026-1-1-41-57

Views: 49

JATS XML


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1562-2959 (Print)
ISSN 2959-1236 (Online)