Look for any podcast host, guest or anyone
Showing episodes and shows of

ISAE

Shows

ESG原则图谱:全球披露框架的通用语言
ESG原则图谱:全球披露框架的通用语言EP18:可信度印章-第三方鉴证与符合性评估体系EP18:可信度印章——第三方鉴证与符合性评估体系系列: 《ESG 原则图谱:全球披露框架的通用语言与实战导航》 模块: 第四模块 · 流程篇(第 4/4 期) 核心框架: IWA 48 第 8 章 + AA1000 保证标准 + ISAE 3000 + GRI 符合性声明本期简介一份经过第三方独立鉴证的 ESG 报告,与一份未经验证的报告,在投资者和监管机构眼中的分量截然不同。本期探讨如何为 ESG 报告加盖可信度印章——理解外部鉴证的机制、不同保证等级的含义,以及符合性评估的实践路径。鉴证与符合性声明的区别符合性评估(Conformity Assessment) 声明报告是按照某框架(如"与 GRI 标准符合"或"与 TCFD 建议对齐")编制的,通常由企业自我声明,或通过第三方审查框架的覆盖程度来确认。第三方保证(Assurance) 独立的鉴证机构(会计师事务所、专业认证机构)对报告中的数据和声明进行独立核查,出具正式的保证意见,是最高级别的信任背书。两种保证等级保证等级内容工作量有限保证(Limited Assurance)鉴证方表示"未发现重大错误的证据",结论较为保守相对有限,适合初步导入合理保证(Reasonable Assurance)类似财务审计,获取充分证据后表示"已合理确认数据准确性",结论更有力度工作量大,成本高,公信力强主要鉴证标准 ISAE 3000:国际审计与鉴证准则委员会发布,适用于历史非财务信息的鉴证(目前最通用) AA1000 保证标准(AA1000AS):AccountAbility 发布,强调利益相关方参与和组织的可持续发展实践 ISO 14064-3:专门针对温室气体声明的核查标准 IWA 48 第 8 章及附件 A:专门论述 ESG 信息的符合性评估框架和方法外部鉴证的商业价值 提升报告公信力:减少"洗绿"质疑,增强投资者信心 降低融资成本:国际绿色债券框架(GBP)要求对绿色债券的环境声明进行独立核查 满足监管要求:欧盟 CSRD 要求对 ESRS 报告进行有限保证(过渡期后为合理保证) 内部治理改善:鉴证过程中发现的数据管理漏洞,促进内部流程改进鉴证前的准备工作良好的鉴证结果建立在扎实的数据管理上: 完整的"审计线索"(数据收集记录、计算方法说明、数据来源文档) 清晰的内控流程和数据治理机制 跨部门数据核对和交叉验证机制关键金句"第三方鉴证不只是给报告'盖章',更是检验整个 ESG 数据管理体系的一面镜子。"下期预告流程篇完结,进入最终模块整合与未来篇。EP19:ESG 如何从报告走向战略核心?如何真正融入核心业务和价值链?
2026-04-0316 minLa vie des communes2026-03-2005 minDOOMBUNKER2026-01-022h 03Entre Deux Cours2025-10-1329 minYou Should Hear This2024-12-1845 minYou Should Hear This2024-12-0434 minYou Should Hear This2024-11-0628 minYou Should Hear This2024-10-3038 minYou Should Hear This2024-10-1633 minNovagogie2024-10-0846 minNovagogie2024-10-0724 minYou Should Hear This2024-10-0237 minYou Should Hear This2024-09-2534 minYou Should Hear This2024-09-1828 minYou Should Hear This2024-09-1141 minHuman Diversity2024-09-0522 minEnfin, peut-être2024-07-3009 minYou Should Hear This2024-07-1042 minDes ingénieurs et scientifiques d\'exceptions2024-06-2628 minDes ingénieurs et scientifiques d\'exceptions2024-06-2621 minYou Should Hear This2024-05-2240 minLes rendez-vous de la solidarité2024-05-2211 minYou Should Hear This2024-05-0143 minYou Should Hear This2024-04-1735 minYou Should Hear This2024-04-1029 minYou Should Hear This2024-04-0334 minYou Should Hear This2024-03-2730 minYou Should Hear This2024-03-1336 minBoletim no Rádio2024-03-1124 minLeaders in Finance Compliance Podcast: ervaringen van experts uit de Nederlandse financiële sector2024-02-1249 minThe Space Policy Pioneers Podcast2023-12-2854 minSatoshi Radio2023-12-211h 41Space Café Podcast - Navigating Our Interplanetary Ambitions2023-12-0556 minYou Should Hear This2023-12-0542 minYou Should Hear This2023-11-1732 minYou Should Hear This2023-11-0325 minYou Should Hear This2023-10-2631 minYou Should Hear This2023-10-1818 minYou Should Hear This2023-09-2832 minYou Should Hear This2023-09-1535 minYou Should Hear This2023-09-1149 minYou Should Hear This2023-07-2519 minLes Chercheur-e-s2023-07-1644 minYou Should Hear This2023-07-1145 minYou Should Hear This2023-06-2340 minYou Should Hear This2023-06-1522 minYou Should Hear This2023-05-1734 minBij Andy in de auto Podcast!2023-05-1629 minAu crible de la science2023-05-0530 minYou Should Hear This2023-04-0437 minYou Should Hear This2023-03-1528 minYou Should Hear This2023-02-0721 minYou Should Hear This2023-01-2429 minEnfin, peut-être2023-01-1926 minMain nicolas_martin channel2023-01-1900 minHet Perspectief2023-01-152h 07You Should Hear This2022-12-1335 minYou Should Hear This2022-11-2944 minYou Should Hear This2022-11-1736 minYou Should Hear This2022-11-0148 minYou Should Hear This2022-10-1945 minYou Should Hear This2022-10-0435 minYou Should Hear This2022-09-2040 minYou Should Hear This2022-09-0650 minMain patrice.fevrier channel2022-06-2400 minMain patrice.fevrier channel2022-06-2400 minYou Should Hear This2022-05-1726 minYou Should Hear This2022-04-2528 minYou Should Hear This2022-04-1240 minYou Should Hear This2022-03-2134 minYou Should Hear This2022-03-0730 minYou Should Hear This2022-02-2241 minYou Should Hear This2022-01-1945 minParlons Aviation2022-01-041h 17Parlons Aviation2022-01-0458 minYou Should Hear This2021-12-2036 minPinhão Cast 🌲❤️2021-12-1658 minYou Should Hear This2021-12-0222 minYou Should Hear This2021-11-0842 minYou Should Hear This2021-10-2539 minYou Should Hear This2021-10-1136 minYou Should Hear This2021-09-2759 minYou Should Hear This2021-09-1344 minYou Should Hear This2021-08-3041 minYou Should Hear This2021-08-2401 minSpace Explr2021-07-0956 minInovadores & Inquietos By Haze Shift2021-02-2629 minZooCast2021-02-1931 min