ESG审计鉴证赋能企业绿色创新的理论机理

Theoretical Mechanism of ESG Audit Assurance Empowering Enterprises’Green Innovation

为了提升ESG信息的可信度,越来越多的企业寻求独立第三方对ESG报告进行审计鉴证。在新发展阶段,ESG审计鉴证有利于提升企业ESG信息披露质量,向外界传递企业践行ESG理念的决心,提高企业绿色创新水平。具体而言,ESG审计鉴证有助于提升企业ESG风险管理能力,为企业开展绿色创新活动集聚资金、人力资本等资源;能够传递积极的环保信号,为绿色创新营造宽松的环境;有助于推动企业形成长期的绿色战略规划,激发企业持续开展绿色创新的活力。研究结论为推动企业绿色创新增量提质提供了新的视角,也为完善ESG实践及其审计鉴证相关政策提供了一定的参考。

In order to enhance the credibility of ESG information,more and more enterprises seek independent third parties to conduct audit assurance on ESG reports.In the new development stage,ESG audit assurance is conducive to improving the quality of corporate ESG information disclosure,conveying to the outside world the determination of enterprises to practice ESG concepts,and improving the level of corporate green innovation.Specifically,ESG audit attestation can help enhance ESG risk management capabilities,gather funds,human capital and other resources for enterprises to carry out green innovation activities;It can convey positive environmental protection signals and create a relaxed environment for green innovation;It is helpful to promote the formation of long-term green strategic planning for enterprises and stimulate the vitality of enterprises to carry out green innovation continuously.The research conclusions provide a new perspective for promoting incremental and qualitative green innovation in enterprises,and also provide certain references for improving ESG practice and its audit and assurance related policies.