数据资产审计赋能企业ESG报告鉴证研究——以Z企业为例

Research on How Data Asset Auditing Empowers Corporate ESG Report Assurance—Taking Enterprise Z as an Example

摘要: 在数字经济与可持续发展战略深度交融的时代语境下，数据资产已成为企业价值创造的核心要素，与此同时，环境、社会与治理报告作为非财务信息披露的关键载体，其可信性与决策相关性日益受到各方关注。数据资产审计作为保障数据资源真实性、完整性与合规性的系统性方法，为提升ESG报告质量、强化鉴证效力提供了新的路径选择。然而，现有研究在方法论上多依赖单一案例或规范性分析，缺乏对二者融合机制的系统梳理与理论整合。为此，本文以文献综述为基本研究方法，系统回顾数据资产审计与ESG报告鉴证的理论发展、实践逻辑与融合路径。通过对相关领域文献的归纳、比较与批判性分析，研究发现：数据资产审计通过强化数据治理、实施风险预警、推动技术验证等机制，能够显著提升ESG数据的可靠性、透明度与一致性；但当前融合过程仍面临标准体系衔接不畅、数据治理孤岛、价值计量缺位、复合型人才短缺等现实挑战。为此，本文提出应健全协同的标准规范体系，构建一体化ESG数据治理平台，深化技术工具在鉴证流程中的融合应用，并加强跨学科人才培养与组织协同，以推动数据资产审计与ESG报告鉴证的深度融合，为企业实现高质量、可信赖的可持续信息披露提供理论支撑与实践指引。

Abstract: In the context of the deep integration of the digital economy and sustainable development strategies, data assets have become core elements of corporate value creation. Meanwhile, Environmental, Social, and Governance (ESG) reports, as key vehicles for non-financial information disclosure, have attracted increasing attention regarding their credibility and decision-relevance. However, existing research often relies on single-case studies or normative analyses, lacking systematic theoretical integration of the mechanisms underlying their integration. Therefore, this paper adopts a literature review as its primary research method, systematically examining the theoretical development, practical logic, and integration pathways of data asset auditing and ESG report assurance. Through the inductive, comparative, and critical analysis of relevant literature, the study finds that data asset auditing can significantly improve the reliability, transparency, and consistency of ESG data by strengthening data governance, implementing risk early warning, and promoting technical verification. However, the integration process still faces practical challenges such as poor alignment of standard systems, data governance silos, insufficient value measurement, and a shortage of interdisciplinary professionals. Accordingly, this paper proposes efforts to improve collaborative standard systems, build integrated ESG data governance platforms, deepen the integration of technological tools in assurance processes, and strengthen interdisciplinary talent cultivation and organizational collaboration. These measures aim to promote the deep synergy between data asset auditing and ESG report assurance, providing theoretical support and practical guidance for enterprises to achieve high-quality, credible sustainable information disclosure.