Standard No.:	T/CERDS 8-2024
English Name:	Guidelines on the assurance of enterprise ESG reports
Chinese Name:	企业ESG报告鉴证指南
Chinese Classification:	A01    Technical Management
Professional Classification:	T/    Social Organization Standard
ICS Classification:	03.100.01 03.100.01    Company organization and management in general 03.100.01
Source Content Issued by:	CERDS
Issued on:	2024-09-30
Implemented on:	2024-11-1
Status:	valid
Target Language:	English
File Format:	PDF

本文件提供了开展企业ESG报告鉴证的指南，包括鉴证原则、鉴证过程和鉴证能力等。
本文件适用于第三方鉴证机构对企业ESG报告中披露的有关信息进行的鉴证活动。
本文件也能作为第一方、第二方对企业ESG报告进行验证和确认的参考。