{"id":861,"date":"2025-06-02T00:00:00","date_gmt":"2025-06-02T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/"},"modified":"2026-03-09T10:38:38","modified_gmt":"2026-03-09T02:38:38","slug":"enhancing-trust-in-esg-reporting-the-role-of-indep","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/","title":{"rendered":"\u589e\u5f3aESG\u62a5\u544a\u53ef\u4fe1\u5ea6:\u72ec\u7acb\u9274\u8bc1\u7684\u6838\u5fc3\u4f5c\u7528"},"content":{"rendered":"

\u5728\u5f53\u4eca\u5546\u4e1a\u73af\u5883\u5feb\u901f\u53d8\u9769\u7684\u5f62\u52bf\u4e0b\uff0c\u73af\u5883\u3001\u793e\u4f1a\u53ca\u7ba1\u6cbb(ESG)\u62a5\u544a\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\u3002\u4f9d\u636e\u56fd\u9645\u5ba1\u8ba1\u4e0e\u9274\u8bc1\u51c6\u5219\u7406\u4e8b\u4f1a(IAASB)\u7684\u76f8\u5173\u89c4\u5b9a\uff0cESG\u62a5\u544a\u9274\u8bc1\u7684\u6838\u5fc3\u5728\u4e8e\u8bc4\u4f30 ESG \u62a5\u544a\u662f\u5426\u9075\u5faa\u65e2\u5b9a\u7684\u9274\u8bc1\u6807\u51c6\u3002\u8be5\u6d41\u7a0b\u7740\u91cd\u5173\u6ce8\u7279\u5b9a\u4e8b\u9879\uff0c\u4f8b\u5982\u62a5\u544a\u4e2d\u62ab\u9732\u7684\u5173\u952e\u6570\u636e\uff0c\u65e8\u5728\u786e\u4fdd\u62a5\u544a\u7ed3\u8bba\u7684\u5ba2\u89c2\u6027\u4e0e\u53ef\u9760\u6027\uff0c\u8fdb\u800c\u589e\u5f3a\u4f7f\u7528\u8005\u5bf9\u5df2\u9274\u8bc1\u4fe1\u606f\u7684\u4fe1\u4efb\u5ea6\u3002 \u5018\u82e5\u4f01\u4e1a\u672a\u8fdb\u884c ESG\u9274\u8bc1\uff0c\u5c06\u9762\u4e34\u8bf8\u591a\u6f5c\u5728\u98ce\u9669\u3002\u5168\u7403\u6295\u8d44\u8005\u9ad8\u5ea6\u4f9d\u8d56\u53ef\u9760\u7684\u3001\u5177\u6709\u53ef\u6bd4\u6027\u7684 ESG \u4fe1\u606f\u6765\u8fdb\u884c\u51b3\u7b56\u3002\u82e5\u7f3a\u4e4f\u660e\u786e\u7684ESG \u6807\u51c6\u5b9a\u4e49\uff0c\u53ef\u80fd\u5bfc\u81f4\u6587\u6863\u8bb0\u5f55\u8584\u5f31\uff0c\u751a\u81f3\u5f15\u53d1\u5bf9 ESG \u5b9e\u8df5\u7684\u8bef\u5bfc\u6027\u9648\u8ff0\uff0c\u4ece\u800c\u52a0\u5267\u8d22\u52a1\u821e\u5f0a\u53ca\u4fe1\u606f\u5931\u5b9e\u7684\u98ce\u9669\u3002\u9664\u6b64\u4e4b\u5916\uff0c\u4f01\u4e1a\u8fd8\u53ef\u80fd\u56e0\u7f3a\u5c11\u72ec\u7acb\u7b2c\u4e09\u65b9\u7684\u9274\u8bc1\u6d1e\u89c1\u800c\u9677\u5165\u8fd0\u8425\u6548\u7387\u4f4e\u4e0b\u7684\u56f0\u5883\uff0c\u6216\u8005\u7531\u4e8e\u672a\u80fd\u53ca\u65f6\u987a\u5e94\u4e0d\u65ad\u6f14\u53d8\u7684\u76d1\u7ba1\u6807\u51c6\u800c\u906d\u9047\u5408\u89c4\u98ce\u9669\u3002\u968f\u7740\u53ef\u6301\u7eed\u53d1\u5c55\u9010\u6e10\u6210\u4e3a\u6295\u8d44\u7b56\u7565\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u5173\u952e\u8003\u91cf\u56e0\u7d20\uff0c\u7f3a\u4e4f\u4e25\u683c\u7684\u9274\u8bc1\u7a0b\u5e8f\u4f1a\u4f7f ESG \u62a5\u544a\u7684\u53ef\u4fe1\u5ea6\u5927\u6253\u6298\u6263\uff0c\u7ed9\u6295\u8d44\u8005\u5229\u76ca\u7684\u7ef4\u62a4\u5e26\u6765\u4e25\u5cfb\u6311\u6218\u3002 \u4e3a\u4fdd\u969c\u9274\u8bc1\u7684\u5ba2\u89c2\u6027\u4e0e\u53ef\u9760\u6027\uff0c\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u673a\u6784\u5fc5\u987b\u575a\u5b88\u72ec\u7acb\u6027\u539f\u5219\uff0c\u79ef\u6781\u9632\u8303\u6f5c\u5728\u7684\u5229\u76ca\u51b2\u7a81\u3002<\/p>\n

\u9999\u6e2f\u5e02\u573aESG\u9274\u8bc1\u6d1e\u89c1<\/strong>
\nESG 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 (\u2265HK$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\u2019s 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.<\/p>\n

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\u8acb\u6309\u6b64<\/a>\u53c3\u770b\u5168\u6587(\u50c5\u4f9b\u7c21\u9ad4\u4e2d\u6587\u7248\u672c)\u3002<\/p>","protected":false},"excerpt":{"rendered":"

In today’s rapidly evolving business landscape, the importance of Environmental, Social, and Governance (ESG) reporting cannot be overstated. According to the International Auditing and Assurance Standards Board (IAASB), assurance on an ESG report involves evaluating the report\u2019s adherence to established assurance standards. This process pertains to specific subjects, such as key data disclosed in the […]<\/p>\n","protected":false},"author":39,"featured_media":862,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-environmental-social-and-governance-esg"],"acf":[],"yoast_head":"\nEnhancing Trust in ESG Reporting: The Role of Independent Assurance - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"With only 7.5% of Hong Kong firms adopting external ESG assurance in 2023, robust verification is vital to build trust, meet investor expectations, and avoid risks like fraud, as seen in a European greenwashing case.Our experts\u00a0examine local trends, motivations, and global practices, including Europe\u2019s CSRD mandate. From navigating Hong Kong\u2019s ESG Code to leveraging IAASB standards, learn how assurance drives credibility and compliance in sustainability reporting.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.hk\/zh\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Enhancing Trust in ESG Reporting: The Role of Independent Assurance\" \/>\n<meta property=\"og:description\" content=\"With only 7.5% of Hong Kong firms adopting external ESG assurance in 2023, robust verification is vital to build trust, meet investor expectations, and avoid risks like fraud, as seen in a European greenwashing case.Our experts\u00a0examine local trends, motivations, and global practices, including Europe\u2019s CSRD mandate. From navigating Hong Kong\u2019s ESG Code to leveraging IAASB standards, learn how assurance drives credibility and compliance in sustainability reporting.\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.hk\/zh\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Hong Kong\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-02T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-09T02:38:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/ESG-Assurance-20May2025.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1652\" \/>\n\t<meta property=\"og:image:height\" content=\"1078\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"henryhung\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"henryhung\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\"},\"author\":{\"name\":\"henryhung\",\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"headline\":\"Enhancing Trust in ESG Reporting: The Role of Independent Assurance\",\"datePublished\":\"2025-06-02T00:00:00+00:00\",\"dateModified\":\"2026-03-09T02:38:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\"},\"wordCount\":513,\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/ESG-Assurance-20May2025.png\",\"articleSection\":[\"Environmental, social and governance (ESG)\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\",\"url\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/\",\"name\":\"Enhancing Trust in ESG Reporting: The Role of Independent Assurance - Moore Hong Kong\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore.hk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore.hk\/news\/enhancing-trust-in-esg-reporting-the-role-of-indep\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/ESG-Assurance-20May2025.png\",\"datePublished\":\"2025-06-02T00:00:00+00:00\",\"dateModified\":\"2026-03-09T02:38:38+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore.hk\/#\/schema\/person\/670e1017fce86aec436239c137abea0d\"},\"description\":\"With only 7.5% of Hong Kong firms adopting external ESG assurance in 2023, robust verification is vital to build trust, meet investor expectations, and avoid risks like fraud, as seen in a European greenwashing case.Our experts\u00a0examine local trends, motivations, and global practices, including Europe\u2019s CSRD mandate. 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