%0 Journal Article
%T 我国ESG可持续信息鉴证的现状与发展分析<br> The Current Status and Development Analysis of ESG Sustainable Information Au-thentication in China
%A 徐丽英
%A 侯雨晴
%A 李奕娜
%J Frontiers of International Accounting
%P 149-153
%@ 2169-2580
%D 2022
%I Hans Publishing
%R 10.12677/FIA.2022.113021
%X “双碳”目标提出后，企业的社会、环境、治理(ESG)信息披露逐渐成为社会各界关注的焦点，但企业对外发布的ESG报告却时常被作为“漂绿”的工具。为了增强ESG报告的可信度，推动ESG可持续信息鉴证显得尤为必要和紧迫。本文分析了我国ESG鉴证发展的现状，针对目前我国企业ESG鉴证过程中存在的问题，提出了相应的改进措施，研究结论将有助于促进我国ESG可持续信息鉴证的实践发展。<br />
After the “double-carbon” goal was put forward, the disclosure of enterprise’s social, environmental and governance (ESG) information has gradually become the focus of attention from all walks of life, but the ESG report released by enterprises is often used as a tool of “green washing”. In order to enhance the credibility of ESG reports, it is particularly necessary and urgent to promote ESG sustainable information authentication. This paper analyzes the present situation of ESG au-thentication in China, and puts forward corresponding improvement measures in view of the prob-lems existing in the process of ESG authentication in Chinese enterprises. The research conclusion will help to promote the practical development of ESG sustainable information authentication in China.
%K ESG报告，独立鉴证，鉴证标准，双碳目标<br> ESG Report
%K Independent Authentication
%K Authen-tication Standard
%K Double Carbon Target
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=56255