金融机构ESG鉴证:现实需要、国际借鉴与框架构想

ESG Auditing and Assurance for Financial Institutions:Practical Needs,International References and Framework Conceptions

第三方鉴证是增强信息披露可信度的重要机制。随着ESG投资规模扩大和ESG评估评级推广,利益相关者对ESG信息质量要求日趋提升,ESG信息鉴证的重要性愈发凸显。金融是现代经济的核心,金融机构ESG信息鉴证是引导气候投融资支持可持续发展的重要抓手。本文概述了我国金融机构ESG鉴证的发展历程,以A股和H股上市国内金融机构最近一个会计年度发布的ESG信息为基础,归纳了ESG鉴证的现状及存在的问题,对比分析了国外26家全球系统重要性银行ESG鉴证情况,阐述了国际ESG鉴证发展的新动向。在此基础上,从鉴证目的、鉴证标准、鉴证机构、鉴证对象、鉴证保证程度等五要素研究构建我国金融机构ESG鉴证的框架体系,并结合我国金融业实际提出积极参与ESG信息披露与鉴证的国际标准制定、建立与转型金融相适应的金融机构ESG信息披露框架、探索建立“财务信息+ESG信息”综合信息鉴证机制、健全ESG鉴证的监管支持体系、完善金融机构内部ESG治理机制、培育ESG鉴证的市场环境和人才资源等政策建议。

Third-party auditing and assurance is an important mechanism to enhance the credibility of infor⁃mation disclosure.With the expansion of ESG investment and the promotion of ESG rating,stakeholders'require⁃ments for ESG information quality are rising,and ESG auditing and assurance is becoming increasingly prominent.As Finance is the core of modern economy,ESG information auditing and assurance for financial institutions is an important tool to guide climate investment and financing to support sustainable development.This paper outlines the development history of ESG auditing and assurance of financial institutions in China,summarizes the current situation and problems of it based on the ESG information released by A-and H-share listed domestic financial institutions in the latest fiscal year,compares and analyzes the ESG auditing and assurance of 26 global systemi⁃cally important banks abroad,and explains the new trends in the development of international ESG auditing and assurance.On this basis,the framework system of ESG auditing and assurance for financial institutions in China is built from five elements,including purpose,standard,institution,objects and guarantee degree,and policy recom⁃mendations are proposed in light of the actual situation of China's financial industry,such as actively participating in the formulation of international standards for ESG information auditing and assurance,establishing an ESG in⁃formation disclosure framework for financial institutions that is compatible with transition finance,exploring the es⁃tablishment of a comprehensive information auditing and assurance mechanism of"financial information+ESG in⁃formation",improving the regulatory support system for ESG auditing and assurance,improving the internal ESG governance mechanism of financial institutions,and fostering the market environment and human resources for ESG auditing and assurance.