会计学院知识库

After conducting relevant theoretical research, this paper analyzes China Mobile's ESG assurance report in detail from six points: the assurance subject, the assurance reference standard, the main assurance procedure, the elements of the assurance report, the scope and limitations of the assurance report, and the assurance conclusion. Secondly, four  comparative companies were selected to analyze the differences between  China Mobile's assurance reports and those of the comparison companies in the above six aspects, and then the shortcomings of China Mobile's ESG assurance reports were analyzed in combination with China  Mobile's own ESG assurance reports. Finally, in view of the dilemma of China Mobile's ESG assurance, this paper proposes to promote the improvement of China Mobile's ESG assurance report from three aspects: the government, industry organizations, assurance entities, and enterprises themselves.

At present, the problems highlighted by China Mobile's ESG assurance practice also urgently require the coordination and linkage of assurance institutions, the government, industry organizations and enterprises themselves to work together to improve. The government and industry organizations should improve the legislative supervision of ESG assurance in China and guide enterprises to pay more attention to ESG; Assurance institutions should train experts in the field of ESG assurance and develop ESG assurance tools. Enterprises should improve their ESG governance systems and improve the quality of ESG assurance information. The three parties will work together to build a good ESG assurance ecosystem, accelerate the development of the ESG assurance process, meet the expectations of all stakeholders as much as possible, and promote high-quality and sustainable development of society.