内部审计赋能企业ESG高质量发展
Internal Audit Enabling the High Quality Development of ESG

面对全球气候变化及可持续发展的紧迫需求，中国正积极推动碳达峰与碳中和目标的实现，ESG信息披露成为企业转型的关键。本文首先概述了ESG的概念及其对企业长期竞争优势的重要性，并进一步分析了内部审计在ESG活动中的具体作用。ESG目标的实现需要治理机构、管理层和内部审计的共同努力，而内部审计独立于管理层，具有客观性、权威性和可靠性，有利于企业管理ESG风险、建设管理体系、实现ESG目标。但由于我国ESG发展不够成熟，内部审计制度存在一定缺陷，与法律法规、审计经验和人员素质有关的内部审计问题都暴露在ESG活动中，需要从不同角度进行改善，以充分实现内部审计在企业ESG活动中的高质量发展。
In the face of the urgent needs of global climate change and sustainable development, China is actively promoting the realization of carbon peak and carbon neutrality goals, and ESG information disclosure has become the key to corporate transformation. This paper first provides an overview of the concept of ESG and its importance for corporate long-term competitive advantage, and further analyzes the specific role of internal audit in ESG activities. The realization of ESG goals requires the joint efforts of governance institutions, management and internal audit, while internal audit is independent of management, has objectivity, authority and reliability, which is conducive to the management of ESG risk, construction of management system and realization of ESG goals. However, due to the immature development of ESG in China, there are some defects in the internal audit system, and the internal audit problems related to laws and regulations, audit experience and personnel quality are all exposed to ESG activities, which need to be improved from different perspectives to fully realize the high-quality development of internal audit in enterprise ESG activities.