ESG报告基本假设初探

Analysis of the Basic Assumptions of ESG Reporting

会计主体假设、持续经营假设、会计分期假设和货币计量假设这四大会计假设构成了财务会计的基石,对于确认、计量和报告意义重大,但也存在不容小觑的局限性,突出表现为会计主体假设回避了企业经营的外部性、持续经营假设忽略了企业对环境和社会的适应性、会计分期假设制约了财务信息的前瞻性、货币计量假设限制了计量上的多元性。四大会计假设的局限性导致以此为基础的财务报告不能满足投资者和其他利益相关者日益增长的多元信息需求,促使学术界和实务界寻找救赎之道。经过不懈探索,ESG报告脱颖而出,有望在相当程度上弥补四大会计假设引发的财务报告缺陷,与财务报告共同形成相互补充、相得益彰的公司报告体系。本文系统论述四大会计假设的局限性,并尝试根据互补原则及对经济环境和国际财务报告可持续披露准则和欧洲可持续报告准则的观察分析,归纳提出ESG报告的四大基本假设:外部性假设、适应性假设、前瞻性假设和多重性假设。本文的研究旨在为ESG报告概念框架的发展和ESG报告准则的制定提供理论指导,使ESG报告披露的信息有助于投资者和其他利益相关者更加全面准确地评估企业对环境和社会的影响以及环境和社会因素对企业发展前景的影响。

This paper first thoroughly analyzes the limitations of the basic accounting assumptions,and then puts forward four basic assumptions of ESG reporting:externality assumption,resilience assumption,forward-looking assumption,and multiplicity assumption.These four basic assumptions are generalized based on the complementing relationship between financial reporting and ESG reporting as well as our observation and analysis of economic environment and the IFRS Sustainability Disclosure Standards(ISDS)and the European Sustainability Reporting Standards(ESRS).This paper aims at providing theoretical guidance for the development of ISDS and ESRS built upon ESG conceptual framework.The development of ISDS and ESRS based on basic assumptions and sound conceptual framework will facilitate investors and other stakeholders to better assess the environment and society impact of enterprise as well as the impacts of environment and society on enterprise value.