摘要
一、引言近年来可持续发展成为经济社会的热点问题,ESG作为一种关注环境责任、社会责任和公司治理绩效的投资理念和企业评价标准,逐渐成为评价企业可持续发展能力的核心理念。ESG理念强调企业在经济、社会和环境方面的综合价值,亦越来越被监管部门、上市公司、投资机构所重视。随着投资者、债权人以及其他利益相关者对ESG信息的需求与日俱增,企业提供的ESG报告也呈快速增长态势(黄世忠,2021)。
Relevant research on assurance of ESG reports of enterprises emphasizes that ESG investing should not just focus on economic benefits, it should also highlight improvement of social fairness and justice and protection of the ecological environment, so as to promote sustainable economic and social development. Independent assurance can help investors make safe investments based on the ESG information of enterprises, and promote the sustainable development of the market economy. However, in practice, only a small part of enterprises conduct assurance of their ESG reports, leading to the low credibility of ESG reports and even green-washing phenomenon in China. Therefore, it is particularly necessary and urgent to promote the ESG assurance in practice. This article researches the institutional changes, development and present problems of the assurance of ESG reports of enterprises in China, and puts forward countermeasures and suggestions.
出处
《中国注册会计师》
北大核心
2022年第9期79-83,3,共6页
The Chinese Certified Public Accountant
基金
北方工业大学科研启动基金项目“环境处罚对企业行为的影响机制研究:基于环境执法视角”(110051360002)
教育部人文社会科学研究青年项目“卖空机制的公司治理效应研究-基于卖空者知情交易竞争的视角”(18YJC790047)
国家社会科学基金项目“我国企业员工持股计划的路径取向与经济效应研究”(19BGL071)。
