Du Yixin, Li Jingxin
With the deepening of the global sustainable development concept, ESG (Environmental, Social, and Governance) has become a crucial indicator for high-quality corporate development and a focal point for both companies and investors. ESG audit, as a new type of audit, aims to assess a company's compliance and performance in environmental, social, and economic aspects. It holds significant importance for guiding capital flows, promoting sustainable development, and providing investors with more comprehensive and objective decision-making basis. Currently, the national ESG audit market is experiencing rapid growth, with many international firms and consulting companies launching related services. As a key tool for evaluating corporate ESG performance, the importance of ESG audit is increasingly prominent. However, ESG audit, both domestically and internationally, is still in its developmental stage, facing challenges such as lack of unified audit standards and norms, insufficient data quality, and a shortage of professionals, which may lead to certain variations in audit results. Therefore, this project aims to comprehensively review the development status of ESG audit domestically and internationally, propose corresponding optimization strategies, promote the standardized development of ESG audit, support corporate sustainable development, and ultimately provide companies and investors with more scientific and effective ESG audit services.
Development and Optimization Strategies of ESG Auditing at Home and Abroad