什么是ESG?
什么是ESG报告认证?
所谓ESG报告的认证,也就是聘请独立第三方对企业CSR报告/ESG报告/可持续发展报告进行审核,给出一个客观的结论,以表明这份CSR报告是不是做到客观、是不是披露了实质性(重大性)议题、是否完整等。
市场上通常是四大会计师事务所(瑞士通标SGS、英国标准协会BSI、普华、安永、毕马威、德勤)和传统的质量认证机构(挪威船级社、法国必维、德国莱茵、英国劳氏等)为企业提供这方面的服务,遵循的标准一般是AccountAbility发布的AA1000AS标准,也有的会同时应用国际鉴证业务准则ISAE3000(修订版),或者自成一体糅合上述准则成为自已的一套标准,但原理基本上一样的。
报告认证,对应的英文是Report insurance,也有人将之翻译为审验或验证,因为对传统的质量认证机构来说,认证是verification/audit之类的服务,这个Report insurance不太一样。
而在会计师事务所,为了话术上的一致,会翻译成鉴证。术语不同,意义是一致的。
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