ESG审计鉴证赋能企业绿色创新的理论机理
李艳珍1，2,郭子珣1
1. 西北大学经济管理学院，陕西 西安 710127;2.西安欧亚学院金融与数据科学学院，陕西 西安 710065
起止页码: 44--47页
DOI:
摘要：
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。
Theoretical Mechanism of ESGAudit Assurance Empowering Enterprises' Green Innovation
LI Yanzhen1，2,GUO Zixun1
Abstract:
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 im- proving 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 in- novation;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.
收稿日期: 2024-1-5
基金项目: 2023年度陕西省保险学会课题“陕西普惠保险驱动中小企业技术创新的效应与机制研究”(2023 BXXH02);2023年度西北大学研究生 创新项目“‘双碳’背景下西部地区数字金融驱动制造业绿色转型的机理与路径研究”(CX2023038)
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