Theoretical Mechanism of ESG Audit Assurance Empowering Enterprises'Green Innovation
In order to enhance the credibility of ESG information,more and more enterprises seek independent third parties to conduct audit assurance on ESG reports.In the new development stage,ESG audit assurance is conducive to im-proving the quality of corporate ESG information disclosure,conveying to the outside world the determination of enterprises to practice ESG concepts,and improving the level of corporate green innovation.Specifically,ESG audit attestation can help enhance ESG risk management capabilities,gather funds,human capital and other resources for enterprises to carry out green innovation activities;It can convey positive environmental protection signals and create a relaxed environment for green in-novation;It is helpful to promote the formation of long-term green strategic planning for enterprises and stimulate the vitality of enterprises to carry out green innovation continuously.The research conclusions provide a new perspective for promoting incremental and qualitative green innovation in enterprises,and also provide certain references for improving ESG practice and its audit and assurance related policies.
sustainable development conceptESG audit assurancegreen innovationcost of equity capitalinnovation environment
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