数字新质生产力赋能ESG报告鉴证  

Digital New Quality Productivity Energizes ESG Report Assurance

作　　者：刘光强 干胜道 

机构地区：[1]三亚学院 [2]四川大学商学院

出　　处：《中国注册会计师》2025年第4期59-67,5,共10页The Chinese Certified Public Accountant

摘　　要：在全球水资源问题日益突出的当下,水风险对企业可持续发展的影响愈发显著。随着ESG理念的广泛传播,企业对包括水风险在内的非财务信息披露的重视程度不断提高,注册会计师在企业水风险ESG鉴证中的作用也日益凸显。本文系统梳理了国内外相关文献,剖析注册会计师在水风险视角下ESG鉴证中的角色与责任,并对当前的研究现状、热点及注册会计师进行水风险ESG鉴证面临的挑战进行深入分析与思考。ESG report is an important means for enterprises to publicly disclose their performance in environmental,social,and corporate governance aspects.The significance of ESG report determines the necessity of their verification.This paper,based on analyzing the connotations and functions of ESG report,elucidates the characteristics and roles of high-quality ESG assurance report.It addresses the challenges and key points in verifying corporate ESG report from the perspective of new development concepts,arguing for application scenarios where digital new quality productivity,such as"big data,AI,mobile internet,cloud computing,blockchain,IoT and deep learning",empowers ESG report assurance.It explores specific pathways for how digital new quality productivity can empower ESG report assurance from five aspects:innovation,coordination,green,openness and sharing,and offers policy recommendations.

关 键 词：企业水风险 ESG鉴证 注册会计师 

分 类 号：F233[经济管理—会计学]