CSRD 和 ESRS 下的 ESG 保證
The European Union's Corporate Sustainability Reporting Directive (CSRD) is ushering in a new era of corporate transparency. By mandating the European Sustainability Reporting Standards (ESRS), the CSRD aims to create a standardised and reliable framework for companies to disclose their environmental, social and governance (ESG) performance.
然而，僅靠準確和透明的報告是不夠的。為了灌輸利害關係人真正的信心，透過 ESG 保證進行獨立驗證至關重要。本文將探討 ESG 保證在 CSRD 和 ESRS 下的作用，強調其重要性、關鍵考量及其帶來的好處。
什麼是 ESG 保證？
ESG assurance is a process conducted by independent third-party assurance providers to verify the accuracy and reliability of a company's ESG information. It involves reviewing a company's sustainability report, internal controls and data collection processes to assess whether the information presented is fair, accurate and consistent with the ESRS. Speeki is now offering these services through its European subsidiary in France, Speeki Europe. With a more than ten-year history of certifying companies on governance issues, Speeki is perfectly positioned to help companies with their assurance needs.
為什麼 ESG 保證在 CSRD 和 ESRS 下很重要？
CSRD 對標準化報告和更高透明度的關注產生了對保證的巨大需求。投資者、貸款人、消費者和其他利害關係人越來越需要可靠的 ESG 數據來做出明智的決策。 ESG 保證獨立確認公司的可持续性 索賠，增強信任和信譽。
CSRD 和 ESRS 下 ESG 保證的關鍵考量因素
•保證標準
CSRD 最初需要有限的保證；然而，期望未來能夠實現合理保證。本公司應選擇在 ESRS 和所選保證標準方面均具有專業知識的保證提供者。 Speeki 擁有基礎內容領域和管理系統的專業知識，是一家經驗豐富的認證公司。
•重要性評估
The ESRS require companies to report on material ESG issues that significantly impact their business and stakeholders. Assurance providers must assess the company's materiality assessment to ensure completeness and accuracy. Speeki has the skills to identify and appreciate hidden risks in businesses. The ability to understand business and the way that ESG risks impact business will be essential for assurance projects.
•保證範圍
本公司可以為其整個 ESG 報告或特定部分提供保證。鑑證範圍應明確界定並在報告中揭露。 Speeki 可以為您的全部或部分 ESG 報告系統提供保證。
•報告框架
Assurance providers should use recognised reporting frameworks, such as the International Standard on Assurance Engagements (ISAE) 3000 and its derivatives. Speeki, as an accredited ISO certification body, also applies the ISAE 3000 principles to its certification projects.
ESG 報告鑑證的好處
•增強可信度和利害關係人的信任
獨立鑑證為公司的 ESG 績效提供了寶貴的認可印章，提高了公司在利害關係人中的可信度和聲譽。
•改善風險管理
透過識別公司 ESG 實踐中的潛在差距和弱點，保證可以幫助改善風險管理和可持续性 表現。
•獲得資本
投資者越來越多地將 ESG 因素納入其投資決策中。保證可以讓企業更容易吸引綠色和永續投資。
•遵守法規
鑑證可以幫助公司遵守CSRD和其他相關法規。
結論
ESG 保證是企業應對不斷變化的環境的重要工具可持续性 CSRD 和 ESRS 下的報表環境。透過提供獨立驗證和提高透明度，鑑證可以幫助公司建立信任、管理風險和獲得資本。隨著對可靠 ESG 資訊的需求不斷增長，對於尋求永續發展的未來的公司來說，保證將變得越來越重要。 Speeki 是您確保 ESG 計劃和 ESG 報告的合作夥伴。
其他資源：
• 歐盟委員會： https://ec.europa.eu/commission/presscorner/detail/en/SPEECH_22_6747
• IAASB： https://www.iaasb.org/
