实质性原则在ESG信息披露中的评估与应用

Evaluation and Application of Materiality Principle in ESG Information Disclosure

实质性原则是企业财务报告中信息披露需要遵循的重要原则。实质性原则的提出和应用缓解了企业财务报告中面临的信息披露复杂繁多且缺乏重点的问题,也有助于投资者快速捕捉和获取所需要的重要信息。随着可持续发展的推进,企业和利益相关者意识到环境、社会、治理(ESG)等非财务信息的重要性,实质性原则的应用范围因此逐步扩大至非财务报告和可持续报告中。以可持续发展为主线的ESG实质性兴起,以此为投资者和利益相关者披露有价值的实质性ESG信息。本文从财务实质性的内涵和应用出发,引申出ESG实质性,对ESG实质性的内涵、评估和应用进行阐述和分析。本文认为,ESG实质性的应用存在评估标准不统一、具有动态演变性、评估方法不够完善等问题,并据此提出ESG实质性在未来发展和应用中的若干建议。

Materiality principle was initially regarded as an important principle for information disclosure in enterprise financial reports.The proposal and application of the materiality principle alleviated the complex and lack of focus in information disclosure faced by enterprises in financial reporting,and also help investors to quickly capture and obtain important information they needed.With the sustainable development,enterprises and their stakeholders are increasingly aware of the importance of non-financial information such as environment,society and governance(ESG),So that the application scope of materiality principles has been gradually expanded to non-financial and sustainable reporting.ESG with sustainable development as the main line has risen substantially,so as to disclose valuable and materiality ESG information for investors and stakeholders.Therefore,starting from the connotation and application of financial materiality,this paper extends ESG materiality,expounds and analyzes its connotation,evaluation and application of ESG materiality.This paper holds that there are some problems in the application of ESG materiality,such as inconsistent evaluation criteria,dynamic evolution,and imperfect evaluation methods,and accordingly puts forward some suggestions for the future application and development of ESG materiality.