ESG报告漂绿对审计质量的影响  

The impact of ESG report greenwashing on audit quality

作　　者：方颖 刘广瑞 Fang Ying;Liu Guangrui(Shaoxing University,Shaoxing,Zhejiang,312000)

机构地区：[1]绍兴文理学院,浙江绍兴312000

出　　处：《市场周刊》2024年第34期114-117,共4页Market Weekly

摘　　要：文章探讨了ESG报告漂绿与审计质量的关系,ESG报告中的漂绿现象对审计质量产生了负面影响。企业漂绿ESG信息,导致审计过程中难以识别真实情况,降低了审计师的警惕性,使得审计质量下降。为此,企业和审计师需共同努力,提高ESG报告的透明度和真实性,确保审计质量不受影响,以维护市场秩序和投资者利益。This paper examines the relationship between ESG reports greenwashing and audit quality,which is negatively impacted by greenwashing in ESG reports.The greenwashing of ESG information in enterprises makes it difficult to identify the real situation during the audit process.It reduces the auditor's vigilance and makes the audit quality decline.For this reason,enterprises and auditors need to work together to improve the transparency and authenticity of ESG reports to ensure that audit quality is not compromised in order to maintain market order and investor interests.

关 键 词：ESG报告漂绿 审计质量 顾客需求不确定性 

分 类 号：F239.45[经济管理—会计学]