【摘要】 文章立足中国式现代化对可持续发展的战略要求，基于中国《企业可持续披露准则——基本准则(试行)》与《上市公司可持续发展报告指引》制度背景，有机融合ISSA 5000鉴证标准和双重重要性原则，构建以风险导向的可持续发展报告鉴证理论框架，深入系统地分析了我国企业可持续发展报告的鼓励鉴证信息与自愿鉴证信息的相关风险。具体而言，将F-PSR模型引入鼓励鉴证信息领域，基于双重重要性原则，深入剖析状态指标、压力指标和响应指标在可持续发展报告鉴证过程中可能面临的重大错报风险，并提出相应的风险应对策略以保障鉴证信息的可靠性。对于自愿鉴证信息，聚焦技术阻碍、成本阻碍和判断阻碍三大核心要素，归纳总结其可能导致的重大错报风险，并提出了相应的风险应对措施以保障鉴证信息的相关性。文章的研究结论对提高中国企业可持续发展报告信息披露质量，助力利益相关者决策以及企业可持续信息鉴证等方面具有重要的理论价值和实践意义。更多还原

【Abstract】 This article is grounded in the strategic requirements for sustainable development under Chinese-style modernization. Based on the institutional context of China’s Corporate Sustainability Disclosure Standards——Basic Standard(for Trial Implementation) and the Guidelines for Sustainability Reporting by Listed Companies, it organically integrates the ISSA 5000 assurance standard and the double materiality principle to construct a risk-oriented theoretical framework for sustainability report assurance. It conducts an in-depth and systematic analysis of risks associated with encouraged and voluntary assurance information in the context of Chinese corporate sustainability reports. Specifically, for encouraged assurance information, the study introduces the F-PSR(Finance-Pressure-State-Response) model into this domain. Based on the principle of double materiality, it delves into the potential material misstatement risks that State indicators, Pressure indicators, and Response indicators may face during the sustainability report assurance process. Corresponding risk mitigation measures are proposed to ensure the reliability of assured information. For voluntary assurance information, the research focuses on three core constraints: technical barriers, cost barriers, and judgmental barriers. It systematically identifies material misstatement risks stemming from these constraints and develops targeted risk response strategies to enhance the relevance of assured information. The research findings hold significant theoretical and practical implications for enhancing the quality of corporate sustainability reporting disclosures, supporting stakeholders’ decision-making, and advancing corporate sustainability assurance information.更多还原