中国情境下可持续信息鉴证风险评估体系构建及其应用研究

A Research on the Development and Application of a Risk Assessment System for Sustainability Information Assurance in the Chinese Context

胡朝会,程博

2026 第 52 卷 第 09 期 页码 4-18

DOI: 10.16538/j.cnki.jfe.20260224.101

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摘要

文章立足于中国促进人与自然和谐共生的制度背景,构建了契合中国情境的可持续信息鉴证风险评估体系及其应用方案。文章依据《企业可持续披露准则——基本准则(试行)》和《可持续信息鉴证业务准则第6101号——基本准则(试行)》,融合ISSA 5000鉴证标准和双重重要性原则,系统剖析了可持续信息鉴证风险评估的基本原则、模型构建与指标设置及后续应对措施。文章首先提出了披露层次与披露认定层次相协同的风险评估基本原则,然后构建了基于双重重要性原则的F-PSR模型及风险评估象限矩阵的综合评估工具,最后基于风险评估结论并结合中国可持续信息鉴证实践,设计了兼具原则性与可操作性的应对程序及鉴证证据收集方案。进一步地,文章选取上海石化、中国神华、宁德时代和万华化学四家企业进行了案例验证,实现了国际鉴证标准与中国制度情境的有机融合,为提升可持续信息鉴证质量、向利益相关方提供真实完整的可持续信息、推动资本市场可持续发展提供了理论依据与实践参考。

In the process of sustainability information assurance, risk assessment serves as a core component providing a critical foundation for forming final assurance conclusions. Constructing a scientifically robust risk assessment indicator system enhances the operability of sustainability information assurance, promotes the expansion of the assurance scope from financial materiality to impact materiality, and ultimately achieves a holistic evaluation of an enterprise’s sustainable development.

Drawing on the Corporate Sustainability Disclosure Standard—Basic Standard (Trial) and the Sustainabi- lity Information Assurance Services Standard No. 6101—Basic Standard (Trial), and integrating the ISSA 5000 assurance standard with the dual materiality principle, this paper systematically analyzes the fundamental principles, model construction, indicator configuration, and subsequent response measures for risk assessment in sustainability information assurance. First, it proposes a fundamental risk assessment principle that synergizes the disclosure level with the disclosure assertion level. Second, it constructs a comprehensive evaluation tool comprising an F-PSR model based on the dual materiality principle and a risk assessment quadrant matrix. Building on the risk assessment conclusions and incorporating China’s sustainability information assurance practices, it designs response procedures and evidence collection plans that are both principled and operable. Furthermore, the study selects four case enterprises for empirical validation, achieving an organic integration of international assurance standards within China’s institutional setting.

The innovations of this paper are as follows: First, it systematically analyzes the fundamental principles, model construction, indicator setting, and subsequent response measures for risk assessment in sustainability information assurance, thereby enhancing the logical rigor and practical guidance of the risk assessment system. Second, it transcends the limitations of traditional audit risk models in their applicability to sustainability information assurance and, to a certain extent, expands the application boundaries of the existing PSR model at the micro-enterprise level and within the assurance field. Third, it constructs an assurance risk assessment system suited to China’s local institutional environment and developmental stage, and responds to the practical challenge of the lack of a systematic framework for assurance methods during the current transition of sustai- nability information from voluntary to mandatory disclosure, achieving an organic integration of international assurance standards with China’s institutional context.

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