ESG导向下的审计实践：理论演进、实践路径与未来展望
DOI:
https://doi.org/10.6938/8v006636Abstract
随着全球可持续发展理念的深入贯彻，环境(Environmental)、社会(Social)和治理(Governance)三位一体的ESG框架已成为评估企业综合价值的重要标准，对传统审计实践产生了深远影响。本文梳理了ESG审计的理论演进与政策背景，分析了从传统财务审计向ESG整合审计的范式转变；其次详细阐述了ESG对审计标准、流程、内容和技术的全方位影响，包括审计标准化路径构建、关键审计事项变化以及数智化审计工具的应用；最后基于当前研究不足，提出了未来ESG审计在标准统一化、技术创新化、人才培养专业化等方面的发展方向，为推进我国ESG审计实践提供理论参考和实践指导。
Downloads
Published
Issue
Section
License
Copyright (c) 2025 THE AUTHOR(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Open Access Statement
Research on Industry-Education Integration is an open-access journal. All articles published in this journal are freely available online immediately upon publication, without any subscription or payment barriers.
This journal operates under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0). Under this license, users are free to:
- Share – Copy and redistribute the material in any medium or format.
- Adapt – Remix, transform, and build upon the material.
However, the following conditions apply:
- Attribution – Proper credit must be given to the original author(s) and source.
- NonCommercial – The material may not be used for commercial purposes.
- ShareAlike – If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
For more details, please visit Creative Commons License.
