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在當今商業環境快速變革的形勢下，環境、社會及管治(ESG)報告的重要性日益凸顯。依據國際審計與鑒證準則理事會(IAASB)的相關規定，ESG報告鑒證的核心在於評估 ESG 報告是否遵循既定的鑒證標準。該流程著重關注特定事項，例如報告中披露的關鍵數據，旨在確保報告結論的客觀性與可靠性，進而增强使用者對已鑒證信息的信任度。 倘若企業未進行 ESG鑒證，將面臨諸多潛在風險。全球投資者高度依賴可靠的、具有可比性的 ESG 信息來進行決策。若缺乏明確的ESG 標準定義，可能導致文檔記錄薄弱，甚至引發對 ESG 實踐的誤導性陳述，從而加劇財務舞弊及信息失實的風險。除此之外，企業還可能因缺少獨立第三方的鑒證洞見而陷入運營效率低下的困境，或者由於未能及時順應不斷演變的監管標準而遭遇合規風險。隨著可持續發展逐漸成為投資策略中不可或缺的關鍵考量因素，缺乏嚴格的鑒證程序會使 ESG 報告的可信度大打折扣，給投資者利益的維護帶來嚴峻挑戰。 為保障鑒證的客觀性與可靠性，鑒證服務提供機構必須堅守獨立性原則，積極防範潛在的利益衝突。
香港市場ESG鑒證洞見
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.
同樣的研究還表明，由IAASB 頒佈的 ISAE 3000 (修訂版)是目前應用最廣泛的鑒證標準，在 63% 的ESG鑒證報告中有所體現。目前，IAASB 已批准並發佈 國際可持續發展鑒證準則 (ISSA) 5000-可持續發展鑒證業務的一般要求。ISSA 5000 適用於2026年12月15日或之後開始報告期間的可持續發展信息鑒證業務，並允許企業提前採用。
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