人工智能赋能ESG审计的作用机理

The Mechanism by Which Artificial Intelligence Empowers ESG Auditing

摘要: 随着ESG信息披露从自愿到强制，传统ESG审计面临着一系列的问题，例如，数据可信度欠佳、审计效率低下、“漂绿”风险显著。为了深入探究人工智能对ESG审计的影响机制，分析人工智能是如何为ESG审计赋能，本研究推演了人工智能赋能ESG审计的作用机理，从技术、制度、组织、行业四个维度探讨智能ESG审计体系的构建路径。研究发现：人工智能凭借数据采集自动化、风险识别智能化、审计流程持续化，帮助ESG审计从“事后鉴证”到“全链路智能监督”。并且发现构建智能ESG审计体系，需要推进技术、制度、组织、行业四个层面共同发展。本研究为理解人工智能赋能ESG审计提供了分析框架，为相关主体推进智能审计实践提供了理论参考。

Abstract: As ESG information disclosure shifts from voluntary to mandatory, traditional ESG audits are confronted with a series of problems, such as poor data credibility, low audit efficiency, and significant risks of “greenwashing”. To deeply explore the impact mechanism of artificial intelligence on ESG auditing and analyze how artificial intelligence empowers ESG auditing, this study deduces the mechanism of artificial intelligence empowering ESG auditing and discusses the construction path of an intelligent ESG auditing system from four dimensions: technology, system, organization, and industry. Research findings show that artificial intelligence, with its automated data collection, intelligent risk identification, and continuous auditing processes, helps ESG audits evolve from “post-event verification” to “full-chain intelligent supervision”. It is also found that to build an intelligent ESG auditing system, it is necessary to promote the common development of four levels: technology, system, organization and industry. This study provides an analytical framework for understanding how artificial intelligence empowers ESG auditing and offers theoretical references for relevant entities to promote intelligent auditing practices.