日期：2022年7月22日 / Date：July 22nd, 2022
时间：14:00 – 16:00 / Time：14:00 – 16:00
会议形式：在线会议（腾讯会议） / Location：Online Conference（Tencent Conference）
环境、社会和治理（ESG）问题是当今董事会讨论的一些最重要的话题。在一个日益相互关联的世界中，信息流以纳秒为单位进行测量，趋势在“心跳”中传播开来，企业可以很快发现自己立马处于漩涡的中心。一位高管在社交媒体上发布了相关争议话题的个人观点，有关不公平劳动行为的证据浮出水面，供应商被发现污染了环境。在当今取消文化的时代，这些头条新闻的可能性使任何企业高管心中感到恐惧。
随着消费者、员工和投资者对这些话题的日益关注，ESG问题已成为个人和机构投资者的主要考虑因素。从表面上看，以ESG为重点的投资的兴起应该是一场由信任、良好治理和问责制定义的行为。毕竟，促进企业在环境、社会和治理标准方面的行为旨在在价值观和共享繁荣方面取得进展。
但是，与许多新趋势一样，与ESG相关的监管和报告框架正在努力跟上变化的步伐。没有一致的标准，欺诈的机会就会增加。与此同时，企业领导者也倍感压力地做出承诺，并且报告在实现ESG目标方面取得的积极进展。例如，40%的大公司已经公开承诺减少排放。随着投资者更多地依赖与传统财务报告相当的ESG相关指标，实现这些目标的压力将会增加。
企业反欺诈/合规人员在ESG计划的未来中发挥着关键作用。他们可以帮助企业了解此范例带来的内部和外部欺诈风险。他们还可以实施新的内部控制措施，以防止重大虚假陈述和ESG指标的欺诈性报告。此外，他们还可以帮助保护公司免受不道德供应商的ESG相关外部欺诈。
了解ESG计划如何影响您的企业，并清楚地了解该领域中新兴和紧急的欺诈风险至关重要。利用现有的框架，如全美反舞弊性财务报告委员会发起组织（COSO）和美国注册舞弊审查师协会（ACFE）发布的《欺诈风险管理指南》，可以帮助企业更好地准备以结构化和整体的方式应对这些风险。
采取积极主动的方法来降低ESG相关欺诈风险的企业将在市场上拥有独特的优势。他们将得到更好的保护，并准备好驾驭不断变化的环境，直面复杂的环境，社会和治理问题。
Environmental, social, and governance (ESG) issues are some of the most important topics discussed in the boardroom today. In an increasingly interconnected world where information flow is measured in nanoseconds and trends go viral in a heartbeat, organizations can quickly find themselves in the center of a maelstrom. An executive posts personal views regarding a controversial topic on social media, evidence surfaces about unfair labor practices, a supplier is discovered to have been polluting the environment. In the age of cancel culture, the possibility of these headlines strike fear into the hearts of executives everywhere.
As consumers, employees, and investors are paying more attention to these topics, ESG issues have become a major consideration for individual and institutional investors. The rise of ESG-focused investing should, on its face, be a movement defined by trust, good governance, and accountability. After all, the movement to promote corporate action on environmental, social, and governance standards is aimed at making progress on values and shared prosperity.
But, as with many new trends, the regulatory and reporting frameworks related to ESG are struggling to keep up with the pace of change. Without consistent standards, the opportunity for fraud is increased. At the same time, organizational leaders feel pressured to make commitments and to report positive progress toward ESG goals. For example, 40% of major companies have issued a public commitment to reduce emissions. The pressure to achieve those goals will rise as investors rely more heavily on such ESG-related metrics, on par with traditional financial reporting.
Anti-fraud practitioners have a critical role to play in the future of ESG programs. They can help organizations understand the internal and external fraud risks presented by this paradigm. They can also implement new internal controls to prevent material misrepresentations and fraudulent reporting of ESG metrics. In addition, they can help protect the company against ESG-related external frauds by unscrupulous suppliers.
Understanding how ESG programs impact your organization and getting a clear look at new and emerging fraud risks in this area are paramount. Leveraging existing frameworks such as the Fraud Risk Management Guide, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the Association of Certified Fraud Examiners (ACFE), can help organizations better prepare to address those risks in a structured and holistic manner.
Organizations that take a proactive approach to mitigating their ESG-related fraud risk will have a unique advantage in the marketplace. They will be better protected and prepared to navigate the ever-changing landscape to tackle complex environmental, social, and governance issues head-on.
会议日程 / Agenda
14:00 - 15:00
ESG欺诈风险管理：将谈话转化为行动
ESG Fraud Risk Management: Turning Talk into Action
-- ESG简介 Introduction to ESG
-- 定义 ESG 欺诈风险 Defining ESG fraud risk
-- 降低ESG欺诈风险 Mitigating ESG fraud risk
-- 结论 Conclusion
-- 案例研究 Case Study
柯一鸣博士，合伙人，法证咨询
致同会计师事务所上海办公室
Dr. Tim Klatte, Partner, Head of Shanghai Forensic Advisory Services
Grant Thornton Shanghai
15:10-16:10
ESG专家小组讨论 ESG Expert Panel Discussion：
从董事会的视角 Views from the Boardroom
主持人：柯一鸣博士，合伙人，法证咨询
致同会计师事务所上海办公室
Moderator: Dr. Tim Klatte, Partner, Grant Thornton Shanghai
嘉宾 Panelist：
陈云晓，中国区总法律顾问，伟尔集团
Jasmine Chen, General Counsel China, Weir Group
周鋡，总经理，光曦国际
Vivian Zhou, General Manager, GX Compliance
待定
TBC
16:15 会议结束 End of Conference
报名请扫描下方二维码
