Abstract: The formulation of the “dual carbon”goal has brought about systemic changers in Chinese society, bringing both opportunities and challenges to economic growth. According to statistics, there are serious environmental risks in Chinese listed companies. The ESG concept is highly consistent with China’s national development strategy.Audit is an important means to improve the quality of ESG informmation disclosure. Therefore, we should gradually strengthen ESG audit of listed companies, establish and improve ESG audit system, build a scientific and reasonable ESG audit evaluation index system, widely promote ESG big data audit and establish ESG collaborative audit mechanism, so as to better implement China’s “double carbon” goal and continously improve the high-quality development of listed companies.
Key words: ESG; “double carbon” goal; information disclosure; audit; carbon neutralization; carbon peak
The Chinese version appeared in Journal of Harbin Institute of Technology, 2021,24(02).