“双碳”目标下中国重工业企业ESG信息鉴证研究

Research on ESG Information Assurance for Chinese Heavy Industry Enterprises under the “Dual Carbon” Goal

摘要: 随着“双碳”目标的贯彻落实，越来越多的企业定期发布ESG报告，响应可持续发展理念的号召。但由于我国对ESG报告的披露要求由自愿披露到强制披露，部分企业会出现“漂绿”现象，造成ESG报告的不真实，从而影响企业社会责任。本文通过分析ESG鉴证的现状与必要性，同时以紫金矿业的ESG报告披露和鉴证情况为例，发现了该企业在披露过程中所存在的问题和优点，并针对其给出相应的建议。最后，本文将着眼于我国重工业ESG信息披露和鉴证体系，给出较为适时、有效的改进方法，并得出当下我国重工业企业社会责任报告鉴证的相关结论，希望能够带给更多的企业和科研人员一些新思路。

Abstract: As China’s “Dual Carbon” goals are being implemented, an increasing number of enterprises are regularly publishing ESG reports in response to the call for sustainable development. However, due to the transition from voluntary to mandatory disclosure requirements for ESG reports in China, some companies exhibit “green washing,” leading to inaccuracies in ESG reporting and affecting corporate social responsibility. This article analyzes the current situation and necessity of ESG assurance, and takes the ESG report disclosure and assurance situation of Zijin Mining Group Co., Ltd. as an example to discover the problems and advantages of the company in the disclosure process, and provides corresponding suggestions for it. Finally, the paper focuses on the ESG information disclosure and assurance system within China’s heavy industry, offering timely and effective improvements. The study concludes with insights into the current state of corporate social responsibility report assurance in China’s heavy industry, aiming to provide new perspectives for other enterprises and researchers.