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COSO\u6210\u7acb\u4e8e1985\u5e74\u3002\u4f5c\u4e3a\u4e00\u5bb6\u81ea\u53d1\u6027\u7684\u79c1\u8425\u7ec4\u7ec7\uff0cCOSO\u81f4\u529b\u4e8e\u5e2e\u52a9\u7ec4\u7ec7\u5efa\u7acb\u6709\u6548\u7684\u5185\u90e8\u63a7\u5236\u3001\u5b9e\u65bd\u4f01\u4e1a\u98ce\u9669\u7ba1\u7406\u53ca\u9632\u8303\u6b3a\u8bc8\uff0c\u4ece\u800c\u63d0\u9ad8\u7ec4\u7ec7\u7684\u7ee9\u6548\u4e0e\u6cbb\u7406\u6c34\u5e73\u3002IMA\u4e3aCOSO\u4e94\u5927\u521b\u59cb\u6210\u5458\u534f\u4f1a\u4e4b\u4e00\u3002IMA\u603b\u88c1\u517c\u9996\u5e2d\u6267\u884c\u5b98Jeff Thomson\u73b0\u4efbCOSO\u8463\u4e8b\u4f1a\u9996\u5e2d\u8463\u4e8b\uff0c\u5e76\u4ee3\u8868IMA\u53c2\u4e0eCOSO\u4e8b\u52a1\u3002<\/p>\n

COSO\u4e3b\u5e2dPaul Sobel\u8868\u793a\uff1a\u201c\u5728\u5bf9\u5916\u62ab\u9732\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u53caESG\u76f8\u5173\u4fe1\u606f\u65f6\uff0c\u6240\u6709\u7ec4\u7ec7\u90fd\u9700\u8981\u5b9e\u65bd\u6709\u6548\u7684\u5185\u90e8\u63a7\u5236\u63aa\u65bd\uff0c\u4ee5\u5efa\u7acb\u4e0d\u540c\u5229\u76ca\u76f8\u5173\u8005\u5bf9\u4e8e\u975e\u8d22\u52a1\u6570\u636e\u7684\u4fe1\u4efb\u548c\u4fe1\u5fc3\u3002\u5168\u7403\u8ba4\u53ef\u7684COSO\u300a\u5185\u90e8\u63a7\u5236 — \u6574\u5408\u6846\u67b6\u300b\u5305\u62ec\u4e94\u5927\u8981\u7d20\u4e0e17\u9879\u539f\u5219\u3002\u65e0\u8bba\u4f01\u4e1a\u6240\u9075\u5faa\u7684ESG\u62ab\u9732\u6846\u67b6\u6216\u51c6\u5219\u5982\u4f55\uff0c\u8be5\u6846\u67b6\u53ef\u4ee5\u5e2e\u52a9\u7ec4\u7ec7\u56f4\u7ed5\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\/ESG\u76f8\u5173\u4fe1\u606f\u5efa\u7acb\u76f8\u5e94\u7684\u5185\u63a7\u5236\u5ea6\u5e76\u5bf9\u5176\u6709\u6548\u6027\u8fdb\u884c\u8bc4\u4f30\u3002\u76f8\u6bd4\u8d22\u52a1\u4fe1\u606f\uff0c\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u4e0eESG\u76f8\u5173\u4fe1\u606f\u7684\u62ab\u9732\u5185\u5bb9\u591a\u4ee5\u5b9a\u6027\u4fe1\u606f\u4e3a\u4e3b\uff0c\u66f4\u7740\u773c\u4e8e\u4f01\u4e1a\u7684\u957f\u671f\u8868\u73b0\uff0c\u4e5f\u5305\u542b\u66f4\u591a\u4e13\u4e1a\u4eba\u58eb\u7684\u804c\u4e1a\u5224\u65ad\u3002\u201d<\/p>\n

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