Green Cost Accounting and ESG Reporting for Small Business in Uzbekistan: Evidence From 2023-2025 Policy and Energy Data

This article examines how Uzbekistan's recent green-economy reforms change the accounting tasks of small business entities. The selected topic is not limited to environmental policy; it is also a question of whether costs, certificates, energy savings, emission obligations and green loans can be recognized, documented and audited with sufficient reliability. The study uses a qualitative document-analysis method based on national legislation, official government information and green-economy reports published in 2023-2025. The results show a rapid strengthening of the institutional framework: green energy certificates, the national green taxonomy, climate-finance instruments and the 2025 law on greenhouse gas emission limitation together create a new accounting field. At the same time, the practical readiness of small enterprises remains uneven. The most vulnerable points are the absence of internal green-cost registers, weak evidence for energy-saving claims, limited staff skills in ESG reporting and the risk that green finance becomes a reporting formality rather than a managerial tool. The article proposes a compact model of green cost accounting suitable for small business practice in Uzbekistan.