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在当今商业环境快速变革的形势下，环境、社会及管治(ESG)报告的重要性日益凸显。依据国际审计与鉴证准则理事会(IAASB)的相关规定，ESG报告鉴证的核心在于评估 ESG 报告是否遵循既定的鉴证标准。该流程着重关注特定事项，例如报告中披露的关键数据，旨在确保报告结论的客观性与可靠性，进而增强使用者对已鉴证信息的信任度。 倘若企业未进行 ESG鉴证，将面临诸多潜在风险。全球投资者高度依赖可靠的、具有可比性的 ESG 信息来进行决策。若缺乏明确的ESG 标准定义，可能导致文档记录薄弱，甚至引发对 ESG 实践的误导性陈述，从而加剧财务舞弊及信息失实的风险。除此之外，企业还可能因缺少独立第三方的鉴证洞见而陷入运营效率低下的困境，或者由于未能及时顺应不断演变的监管标准而遭遇合规风险。随着可持续发展逐渐成为投资策略中不可或缺的关键考量因素，缺乏严格的鉴证程序会使 ESG 报告的可信度大打折扣，给投资者利益的维护带来严峻挑战。 为保障鉴证的客观性与可靠性，鉴证服务提供机构必须坚守独立性原则，积极防范潜在的利益冲突。
香港市场ESG鉴证洞见
ESG assurance is yet to be widely adopted in Hong Kong, with only 141 out of 1,882 (7.5%) surveyed companies embracing external ESG assurance in 2023, up from 4.5% in 2021. Approximately 52% of the 69 Hang Seng Index companies, representing 36 firms, adopted ESG assurance practices in 2023.Large-cap companies (≥HK$38 billion) demonstrated the most substantial uptake, with assurance rates rising from 20.1% in 2021 to 41.6% in 2023, according to the findings by the Hong Kong Institute of CPAs. For small companies with a market capitalisation under HK$6 billion, the number seeking assurance on their ESG disclosures increased by 1.1% from 2021 to 2023. This trend underscores the substantial uptake of ESG assurance among the region’s leading corporations.The motivations for Hong Kong’s companies to adopt ESG assurance are not only for enhancing credibility and building stakeholder trust but also for unlocking investment opportunities, as investors increasingly expect reliable ESG reporting. Engaging a third-party for assurance strengthens a company’s reputation by ensuring accurate and trustworthy disclosures. Moreover, ESG assurance helps businesses navigate evolving regulatory frameworks, which are becoming increasingly sustainability-focused. Accurate ESG data is vital, especially as jurisdictions implement measures like carbon taxes. Internally, the assurance process encourages managers to assess and improve the company’s systems while raising awareness about the importance of high-quality ESG data. As the landscape of ESG reporting becomes more complex, adopting assurance practices positions companies to meet these challenges effectively.
ESG assurance is yet to be widely adopted in Hong Kong, with only 141 out of 1,882 (7.5%) surveyed companies embracing external ESG assurance in 2023, up from 4.5% in 2021. Approximately 52% of the 69 Hang Seng Index companies, representing 36 firms, adopted ESG assurance practices in 2023.Large-cap companies (≥HK$38 billion) demonstrated the most substantial uptake, with assurance rates rising from 20.1% in 2021 to 41.6% in 2023, according to the findings by the Hong Kong Institute of CPAs. For small companies with a market capitalisation under HK$6 billion, the number seeking assurance on their ESG disclosures increased by 1.1% from 2021 to 2023. This trend underscores the substantial uptake of ESG assurance among the region’s leading corporations.The motivations for Hong Kong’s companies to adopt ESG assurance are not only for enhancing credibility and building stakeholder trust but also for unlocking investment opportunities, as investors increasingly expect reliable ESG reporting. Engaging a third-party for assurance strengthens a company’s reputation by ensuring accurate and trustworthy disclosures. Moreover, ESG assurance helps businesses navigate evolving regulatory frameworks, which are becoming increasingly sustainability-focused. Accurate ESG data is vital, especially as jurisdictions implement measures like carbon taxes. Internally, the assurance process encourages managers to assess and improve the company’s systems while raising awareness about the importance of high-quality ESG data. As the landscape of ESG reporting becomes more complex, adopting assurance practices positions companies to meet these challenges effectively.
同样的研究还表明，由IAASB 颁布的 ISAE 3000 (修订版)是目前应用最广泛的鉴证标准，在 63% 的ESG鉴证报告中有所体现。目前，IAASB 已批准并发布 国际可持续发展鉴证准则 (ISSA) 5000-可持续发展鉴证业务的一般要求。ISSA 5000 适用于2026年12月15日或之后开始报告期间的可持续发展信息鉴证业务，并允许企业提前采用。
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