Research On Esg Report Assurance Of Listed Companies

With the implementation of the concept of sustainable development,more and more enterprises have issued ESG reports.However,the quality of ESG reports is uneven,and only a few ESG reports have been authenticated by third parties.In addition,with the gradual change of ESG information disclosure from voluntary disclosure to semimandatory and mandatory disclosure,the phenomenon of " greenwashing " of enterprises is becoming more and more serious.The introduction of third-party independent verification helps to improve the credibility and credibility of ESG reports.In order to improve the quality of ESG report disclosure and assurance in China,and promote enterprises to take into account social value while pursuing economic benefits,this paper analyzes the disclosure and assurance of ESG report of A-share listed companies in China.Firstly,this paper expounds the research background,significance and purpose,introduces the research of relevant literature at home and abroad on the evolution of ESG,the impact on the value of the company,and the form of ESG report,defines the concepts of ESG,ESG report and ESG report assurance,and briefly introduces the theoretical basis of ESG assurance.Secondly,this paper makes a statistical analysis on the number,length,region,exchange and plate,and company attributes of ESG reports.At the same time,it analyzes the status quo of ESG reports of listed companies in China from the aspects of name and subject,standard,conclusion and professional ethics.It is found that there are four problems in ESG report assurance of listed companies in China: lack of reporting and assurance criteria system,difficulty of assurance,imperfect internal control and professional competence of assurance subject to be improved.Then,HT Co.,Ltd.is selected as an analysis case.From the aspects of disclosure time,compilation standard,report page number,authentication report name,authentication standard and authentication conclusion,the disclosure and authentication of ESG report are analyzed and counted,and the specific problems existing in the current ESG report authentication of the company are analyzed.Finally,aiming at the problems existing in the ESG report authentication of listed companies and case companies,it is proposed to improve and improve the quality of ESG report and authentication of listed companies from three aspects: issuing ESG report and authentication standard system,improving internal control and improving the professional competence of authentication subjects.In view of the current problems of the case company,a solution strategy is proposed from a micro perspective.At present,more domestic research on ESG information disclosure of listed companies is to continue the concept of corporate social responsibility.Environment,society and governance are higher requirements for enterprise development due to the current situation.There are still many problems in the release and verification of ESG reports in China,because some enterprises do not fully understand the importance of ESG report release.This paper analyzes and studies the problems existing in the release and verification of ESG reports of A-share listed companies in China,hoping that more enterprises will raise awareness and pay attention to the report work.