可持续发展报告的目标设定研究

A Study on Defining the Objective of Sustainability Reporting

本文从主要使用者、报告范围和报告作用三个维度出发,对比分析了国际财务报告可持续发展披露准则(ISDS)、欧洲可持续发展报告准则(ESRS)以及GRI可持续发展报告准则(GRI准则)这三大代表性可持续发展报告准则设定的可持续发展报告目标的合理性及其背后的原因。本文的研究表明,ISDS和GRI准则的主要使用者群体和报告范围高度互补,ESRS则自成一体,可视为前两者的集成。为了实现可持续发展报告所秉承的敬天爱人、从善向善的初心使命,准则制定机构必须淡化股东至上主义治理模式,采纳利益相关者至上主义治理模式,既要披露具有财务重要性的可持续发展信息,以满足投资者和其他市场参与者评价企业价值受环境和社会影响的信息需求,也要披露具有影响重要性的可持续发展信息,以满足所有利益相关者评价企业环境影响和社会影响的信息需求。唯有如此,才能构建名副其实的可持续发展报告准则体系,推动联合国可持续发展目标和《巴黎协定》的实现,促进经济、环境、社会的全面、和谐与永续发展。

This paper compares the objectives of ISDS,ESRS,and GRI standards from perspectives of primary users,scope,and role of sustainability reporting.The research result shows that the primary users under ISDS and GRI Standards are highly complementary,while the primary users under ESRS can be regarded as a combination of those of ISDS and GRI Standards.The authors believe that sustainability standard setters should abandon the shareholder primacy governance model and adhere to the stakeholder primacy governance model so as to enable sustainability reporting to fulfill its mission to promote sustainable development in a way that integrates environmental and social factors into economic decision making.Adherence to stakeholder primacy governance model calls for sustainability reporting to provide not only financial materiality information but also impact materiality information.Sustainability reporting standards built on double-materiality will further the UN SDGs,promoting harmonization of economic,social,and environmental development.