T/SDZBZZ 004-2022 Guidelines and Evaluation System for ESG Sustainability Report Disclosure and ESG Audit of Enterprises Part 2: Evaluation System for Audit
T/SDZBZZ 004-2022 Guidelines and Evaluation System for ESG Sustainability Report Disclosure and ESG Audit of Enterprises Part 2: Evaluation System for Audit
Basic Information
Scope
Main technical content: This document stipulates the basic requirements, principles, basis, methods, processes, indicators, etc. for ESG audit evaluation of enterprises. This document is applicable to ESG audit evaluation of enterprises, and also applicable to the preparation and supplementation of other ESG audit evaluation systems for enterprises. Audit evaluation principles: scientific principle, transparency principle, reliability principle, operability principle, fairness and applicability principle. Audit evaluation methods: entrusted evaluation. The audit evaluation institutions can accept the entrustment of enterprises to carry out ESG audit evaluation of them. The audit evaluation institutions are mainly responsible for the overall planning, coordination, guidance and supervision of ESG audit evaluation, and are not responsible for the business behavior of the enterprises after the audit evaluation