ESG视角下新能源汽车企业社会责任审计评价指标体系研究——以理想汽车为例

Research on the Evaluation Index System of Corporate Social Responsibility Audit of New Energy Vehicle Enterprises from the ESG Perspective: A Case Study of Li Auto

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归属院系：

商学院（监察审计学院）

作者：

吴依敏

导师：

淦未宇;蔡利

导师单位：

西南政法大学,西南财经大学

学位：

硕士

语种：

中文

关键词：

ESG, 企业社会责任审计, 评价指标体系, 新能源汽车行业

摘要：

在全球经济可持续发展与应对气候变化的双重浪潮中，ESG理念已从一种倡导性的投资策略，演进为评估企业长期价值与核心竞争力的主流框架；而我国提出的“双碳”目标，更是为ESG实践注入了强大的政策驱动力。在此背景下，新能源汽车产业作为中国实现能源结构优化、培育新质生产力的核心引擎，其社会责任履行情况不仅关乎企业自身的品牌声誉与市场信任，更与国家绿色转型战略和产业生态息息相关。然而，与日益重视ESG信息形成对比的现状是，对企业社会责任履行质量进行独立鉴证与评价的审计实践却相对滞后，难以真实、全面地反映企业绩效。因此，构建一套科学、系统且紧密契合新能源汽车行业特点的企业社会责任审计评价指标体系，对于规范行业信息披露、引导资本有效配置及推动产业高质量可持续发展，具有迫切的理论价值与现实意义。本文的核心论题是如何基于ESG整合视角构建一套适用于新能源汽车企业的社会责任审计评价指标体系，并通过典型案例应用验证其科学性与实用性，进而为行业审计实践提供可操作的框架与改进建议。首先，通过文献研究与现状分析，系统梳理ESG与企业社会责任的国内外研究情况，从而明确本文的理论基础与创新方向；其次，深入剖析新能源汽车企业的行业特征及其对应的企业社会责任内涵，并进一步揭示了当前在其社会责任审计实践中存在的一些突出问题，催生了构建针对性评价体系的迫切需求。针对上述问题，本研究依据系统性、行业针对性与动态发展等原则，广泛参考了GRI标准、ISSB准则等国内外权威规范文件，构建了涵盖环境、社会与治理三大维度，并细化出37个具体指标的审计评价指标体系，通过层次分析法确定了各层级指标的权重，力求精准呼应行业的实质性风险与价值创造点。最后，为了检验所构建指标体系的实用性与可操作性，本文选取行业领先企业——“理想汽车”作为案例研究对象，应用模糊综合评价法对其2024年度社会责任履行情况进行了审计评价。本文所构建的指标体系希望弥补该领域系统性评价工具的不足，以期帮助引导新能源汽车企业社会责任的实践与披露向规范化、透明化与高质量方向发展，通过实际应用和不断优化共同助力该产业在绿色转型中实现商业价值与社会价值的协同增长。

参考文献：

1．卜俊杰.地方法律实践中企业社会责任条款的实施效应研究[J].法制博览,2025,(11):70-72.2．宋献中,李双怡,潘婧.ESG评级分歧对企业社会责任行为的影响：来自精准扶贫的证据[J].西安交通大学学报(社会科学版),2025,45(01):39-52.3．吴婷婷,扈文秀.数字经济发展驱动企业社会责任履行的内在机理与统计检验[J].统计与信息论坛,2024,39(11):105-117.4．郝文瀚.ESG视角下汽车行业社会责任信息披露研究[J].北方经贸,2024,(10):139-142.5．赵晨妤.企业社会责任报告语调与ESG真实表现[J].全国流通经济,2024,(10):189-192.6．王海兵,张蓉莲.基于三重底线理论的企业社会责任审计体系构建[J].重庆理工大学学报(社会科学),2024,38(02):74-87.7．刘军,陈静婷.基于ESG理念的企业社会责任及信息披露研究[J].商业会计,2023,(19):20-24.8．陈承,殷飘滢.重大突发公共事件下企业社会责任的类保险效应——内部控制与机构投资者持股的调节作用[J].长江大学学报(社会科学版),2023,46(04):93-106.9．罗张祺,孟志华.医药企业社会责任审计评价体系的构建及应用[J].商业会计,2023,(04):94-99.10．戴利研,李超.高质量发展下的企业社会责任治理——国际ESG理念与中华优秀传统文化的耦合[J].经济发展研究,2022,(04):3-12.11．庄莹,买生.国企混改对企业社会责任的影响研究[J].科研管理,2021,42(11):118-128.12．綦海峰.低碳视角下的企业社会责任审计问题探讨[J].内蒙古科技与经济,2021,(03):53+55.13．聂欣.我国汽车企业社会责任信息披露质量评价[J].中国乡镇企业会计,2020,(03):149-151.14．张凯丽.中国汽车制造企业社会责任的履行困境及发展策略——基于利益相关者的视角[J].营销界,2019,(52):178+197.15．林波.汽车行业供应链管理的社会责任挑战[J].WTO经济导刊,2018,(11):48-50.16．孙勇阁.我国食品企业社会责任审计评价体系的构建[J].食品安全质量检测学报,2018,9(15):4148-4151.17．孙永彩,蔡亮,王迎,等.企业社会责任审计评价体系的构建[J].北华航天工业学院学报,2018,28(02):23-25.18．段莉.新常态下企业社会责任审计问题研究[J].知识经济,2017,(17):71-72.19．樊沙沙.新常态下企业社会责任审计模式研究[J].齐鲁珠坛,2017,(03):49-53.20．丁鸿宇,丁洪峰.企业社会责任审计评价体系的构建[J].内蒙古科技与经济,2015,(08):45-46.21．Alhajjeah D ,Besim M ,Hajieh A H .Mitigating crisis impact: The influence of corporate social responsibility on non-financial firms’ financial performance[J].International Review of Economics and Finance,2025,101104180-104180.22．Lemana P ,Matemane R ,Mokabane M .Corporate Social Responsibility as a Driver of Financial Performance: An Exploration of South African Companies[J].Journal of Risk and Financial Management,2025,18(5):278-278.23．Brahmi M ,Hussain Z ,Majeed U M , et al.Corporate Social Responsibility’s Influence on Brand Image in the Automotive Sector: The Corporate Reputation and Product Quality Role[J].Administrative Sciences,2025,15(4):121-121.24．Sharma D ,Chakraborty S .Corporate social responsibility and financial performance: does CSR strategic integration matter?[J].Cogent Business & Management,2024,11(1):25．Bilal M ,Kashif M S ,Fong L W , et al.Integrating ESG disclosure into the relationship between CSR and green organizational culture toward green Innovation[J].Social Responsibility Journal,2024,20(2):288-304.26．Dudek K E ,Dudek D .Good practices of corporate social responsibility of Polish enterprises in the aspect of ESG[J].Procedia Computer Science,2024,2465234-5243.27．Lyu L ,Zhai L ,Boukhris M , et al.Impact of Corporate Social Responsibility Practices on Impulse Buying Intention: Exploring the Moderating Influence of Social Media Advertising[J].Sustainability,2023,15(23):28．M. M C .Does Corporate Social Responsibility Fuel Firm Performance? Evidence from the Asian Automotive Sector[J].Sustainability,2022,14(22):15440-15440.29．Chen ,Zhixin,Ji , et al.How corporate social responsibility auditing interacts with supply chain information transparency[J].Annals of Operations Research,2022,(prepublish):1-20.30．Mariusz K ,Monika R .The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports[J].Corporate Social Responsibility and Environmental Management,2021,28(4):1270-1284.31．Lin L W ,Ho A J ,Lee C , et al.Impact of positive and negative corporate social responsibility on automotive firms' financial performance: A market‐based asset perspective[J].Corporate Social Responsibility and Environmental Management,2020,27(4):1761-1773.32．Koldovskyi A .Corporate social responsibility audit: Theoretical aspects[J].Risk Governance and Control: Financial Markets & Institutions,2015,5((3-1)):135-144.

提交日期：

2026-08-28

引用参考：

吴依敏. ESG视角下新能源汽车企业社会责任审计评价指标体系研究——以理想汽车为例[D]. 西南政法大学,2026.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • ESG视角下新能源汽车企业社会责任审计评价指标体系研究——以理想汽车为例
  • dc.title
  • Research on the Evaluation Index System of Corporate Social Responsibility Audit of New Energy Vehicle Enterprises from the ESG Perspective: A Case Study of Li Auto
  • dc.contributor.schoolno
  • 20230257000312
  • dc.contributor.author
  • 吴依敏
  • dc.contributor.affiliation
  • 商学院（监察审计学院）
  • dc.contributor.degree
  • 硕士
  • dc.contributor.childdegree
  • 审计硕士专业学位
  • dc.contributor.degreeConferringInstitution
  • 西南政法大学
  • dc.identifier.year
  • 2026
  • dc.contributor.direction
  • 审计
  • dc.contributor.advisor
  • 淦未宇,蔡利
  • dc.contributor.advisorAffiliation
  • 西南政法大学,西南财经大学
  • dc.language.iso
  • 中文
  • dc.subject
  • ESG,企业社会责任审计,评价指标体系,新能源汽车行业
  • dc.subject
  • ESG; Corporate social responsibility audit; Evaluation index system; The new energy vehicle industry
  • dc.description.abstract
  • 在全球经济可持续发展与应对气候变化的双重浪潮中，ESG理念已从一种倡导性的投资策略，演进为评估企业长期价值与核心竞争力的主流框架；而我国提出的“双碳”目标，更是为ESG实践注入了强大的政策驱动力。在此背景下，新能源汽车产业作为中国实现能源结构优化、培育新质生产力的核心引擎，其社会责任履行情况不仅关乎企业自身的品牌声誉与市场信任，更与国家绿色转型战略和产业生态息息相关。然而，与日益重视ESG信息形成对比的现状是，对企业社会责任履行质量进行独立鉴证与评价的审计实践却相对滞后，难以真实、全面地反映企业绩效。因此，构建一套科学、系统且紧密契合新能源汽车行业特点的企业社会责任审计评价指标体系，对于规范行业信息披露、引导资本有效配置及推动产业高质量可持续发展，具有迫切的理论价值与现实意义。本文的核心论题是如何基于ESG整合视角构建一套适用于新能源汽车企业的社会责任审计评价指标体系，并通过典型案例应用验证其科学性与实用性，进而为行业审计实践提供可操作的框架与改进建议。首先，通过文献研究与现状分析，系统梳理ESG与企业社会责任的国内外研究情况，从而明确本文的理论基础与创新方向；其次，深入剖析新能源汽车企业的行业特征及其对应的企业社会责任内涵，并进一步揭示了当前在其社会责任审计实践中存在的一些突出问题，催生了构建针对性评价体系的迫切需求。针对上述问题，本研究依据系统性、行业针对性与动态发展等原则，广泛参考了GRI标准、ISSB准则等国内外权威规范文件，构建了涵盖环境、社会与治理三大维度，并细化出37个具体指标的审计评价指标体系，通过层次分析法确定了各层级指标的权重，力求精准呼应行业的实质性风险与价值创造点。最后，为了检验所构建指标体系的实用性与可操作性，本文选取行业领先企业——“理想汽车”作为案例研究对象，应用模糊综合评价法对其2024年度社会责任履行情况进行了审计评价。本文所构建的指标体系希望弥补该领域系统性评价工具的不足，以期帮助引导新能源汽车企业社会责任的实践与披露向规范化、透明化与高质量方向发展，通过实际应用和不断优化共同助力该产业在绿色转型中实现商业价值与社会价值的协同增长。
  • dc.description.abstract
  • In the context of global economic sustainable development and the response to climate change, the ESG concept has evolved from an advocacy investment strategy to a mainstream framework for evaluating the long-term value and core competitiveness of enterprises; and the dual-carbon target proposed by China has injected strong policy impetus into ESG practices. Against this backdrop, the new energy vehicle industry, as the core engine for China to optimize its energy structure and cultivate new quality productive forces, the fulfillment of its social responsibilities not only concerns the brand reputation and market trust of the enterprises themselves, but is also closely related to the national green transformation strategy and industrial ecosystem. However, in contrast to the growing emphasis on ESG information, the current situation is that the auditing practice of independently verifying and evaluating the quality of corporate social responsibility fulfillment is relatively lagging, making it difficult to truly and comprehensively reflect the enterprise performance. Therefore, constructing a scientific, systematic and closely tailored social responsibility auditing and evaluation index system for the new energy vehicle industry, for the purpose of standardizing industry information disclosure, guiding the effective allocation of capital and promoting the high-quality and sustainable development of the industry, has urgent theoretical value and practical significance.The core topic of this article is how to build a set of social responsibility auditing and evaluation index system applicable to new energy vehicle enterprises based on the ESG integration perspective, and through the application of typical cases to verify its scientificity and practicality, and then provide an operational framework and improvement suggestions for industry auditing practice. Firstly, through literature research and current situation analysis, the domestic and international research situations of ESG and corporate social responsibility were systematically sorted out, thereby clarifying the theoretical basis and innovation direction of this article; Secondly, in-depth analysis of the industry characteristics of new energy vehicles and their corresponding connotations of corporate social responsibility, and further revealing some prominent problems existing in their social responsibility auditing practices, giving rise to the urgent need to construct a targeted evaluation system. In response to the above problems, this research, based on the principles of systematicness, industry targeting and dynamic development, extensively referred to authoritative normative documents such as GRI standards and ISSB guidelines, constructed an auditing evaluation index system covering three dimensions of environment, society and governance and subdividing into 37 specific indicators, determined the weights of each level of indicators through the analytic hierarchy process, and aimed to precisely echo the substantive risks and value creation points of the industry. Finally, in order to test the practicality and operability of the constructed index system, this article selected the leading enterprise in the industry "Li Auto" as a case study object, and applied the fuzzy comprehensive evaluation method to audit and evaluate its social responsibility fulfillment situation in 2024.The index system constructed in this article hopes to make up for the deficiencies of systematic evaluation tools in this field, in order to help guide the practice and disclosure of corporate social responsibility of new energy vehicle enterprises towards standardization, transparency and high quality, and through practical application and continuous optimization, jointly contribute to the industry's commercial value and social value to achieve synergistic growth in the green transformation.
  • dc.date.issued
  • 2026-06-04
  • dc.date.oralDefense
  • 2026-05-26
  • dc.relation.citedreferences
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