可持续信息披露制度

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“征求意见稿”发布 我国将打造可持续信息鉴证业务基本准则体系
Mei Ri Jing Ji Xin Wen· 2025-08-03 06:29
Core Viewpoint - The China Association of Certified Public Accountants (CICPA) has released a draft guideline for sustainable information assurance, aiming to standardize and guide third-party institutions in conducting sustainability assurance services to ensure professional quality [1][4]. Group 1: Sustainable Information Assurance Standards - The sustainable information assurance standards will consist of basic standards, specific standards, and application guidelines, aligning with the corporate sustainability disclosure system [1][6]. - The draft guideline is positioned as the basic standard within the sustainable information assurance standards system, applicable to all types of sustainability information assurance services, including reasonable and limited assurance [4][7]. Group 2: Current Landscape and Challenges - Currently, sustainability information assurance in China is largely voluntary, with significant variations in quality management, professional ethics, and competence among assurance providers, which include accounting firms, consulting firms, and certification bodies [4][6]. - The draft guideline aims to address specific issues and needs in current sustainability assurance practices by providing clear and targeted requirements, thereby enhancing the quality of assurance services [4][7]. Group 3: Implementation and Scope - The draft guideline comprises four chapters and 225 articles, covering the entire process from business acceptance to report issuance, with the first chapter outlining the purpose and scope of the standards [6][7]. - The guideline is intended for all types of assurance institutions and personnel, not limited to certified public accountants, to ensure compliance with a unified set of professional standards [6][7].