Corporate Environmental Report Assurance Study

As the number of environmental report grows,social and economic governance puts forward requirements for environmental report assurance,it has become practical and feasible.In China,the development of corporate environmental responsibility report assurance is still in its infancy,at present,theoretical research is only a discussion of related concepts,lacks of effective theoretical summary,in practice,it is only in accordance with international standards,lacks of a complete assurance system,and lacks of practice of various subjects,so it needs to be further explored.With current situation and existing problems of environmental report assurance in China,this paper makes following explorations:(1)The theoretical system of environmental report assurance has been sorted out.This paper sorts out theories and literatures related to environmental report assurance,defines related concepts,and constructs the basic framework of environmental report assurance consisting of assurance subject,assurance content,assurance procedures,assurance methods,and assurance report.(2)Based on theoretical criteria,cases comparison is made.Considering the availability of information and the representativeness of case enterprises,this article takes mining industry as an example,selects China Shenhua,China Coal Energy and Newmont as case studies,based on the basic framework of environmental report assurance,makes horizontal and vertical comparison of environmental disclosure information and environmental report assurance status of case enterprises.(3)Suggestions for environmental report assurance are provided.In view of the current situation,this paper proposes the following suggestions to solve the problems in practice: to improve the corporate environmental report assurance system,to establish a good sense of environmental responsibility,to strengthen supervision of corporate environmental responsibility,to strengthen the quality control of corporate environmental report assurance business.With the increasing demands of society on the information quality of enterprise environmental report,the introduction of independent third parties to assure environmental information is undoubtedly an effective measure to improve the credibility of environmental report.Through the above exploration and analysis,this paper evaluates the status of environmental report assurance at home and abroad,points out the shortage of the theory and practice of environmental report assurance in China,through the comparative analysis of cases,concludes that environmental report assurance can effectively promote the quality of report information,suggests that relevant departments further standardize and guide environmental report assurance activities,thereby promotes the development and popularization of environmental report assurance services.