ESG 应用：责任审计/审验 Sustainability Audit or ESG Audit
责任审计
什么是责任审计
责任审计是一种文绉绉的说法。一般来说，市面上都有各类“验厂”的说法：即以某种标准去对某个厂房/区进行核验、审验。其实责任审计的对象也不止“厂”这个生产场所，但通俗易懂，似乎就流传了下来。
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A sustainability audit is a tool that is used to compare your company's practices with the best practices for sustainability. Like most tools, it can be designed in a way that is simple and easy to use or it can be complex and detailed.
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A sustainability audit is a process that evaluates the performance of an organization in relation to its sustainable development goals. It can also be referred to as a “triple bottom line” assessment, because it assesses how well the company performs in three areas: social, environmental and economic.
A triple bottom line assessment typically includes an analysis of both internal and external factors affecting the organization’s sustainability. Factors such as climate change legislation or customer preferences are considered in addition to more tangible aspects like energy use or recycling rates. The goal of this type of evaluation is not only for companies to become more sustainable, but also for them to ensure they are meeting their stakeholders’ expectations through increased transparency and accountability. It is also known as an ESG audit.
三重底线评估通常包括对影响组织可持续性的内部和外部因素进行分析。除了能源使用或回收利用率等更具体的方面外，还会考虑气候变化立法或客户偏好等因素。这类评估的目标不仅是让公司变得更可持续，也是为了确保通过增加透明度和问责制来满足利益相关者的期望。它也被称为ESG审计。
为什么要进行责任审计？
见贤思齐
Sustainability auditing is seen by many experts around the world as an integral part of any organization’s business strategy. Organizations like Walmart are committed to sustainable practices, and therefore must conduct ongoing audits of their business in order to maintain these commitments. Being able to audit one’s company is also valuable when stakeholders or other outside organizations begin asking questions about how a company is doing in terms of sustainability.
可持续发展审计被世界各地的许多专家视为任何组织业务战略的组成部分。像沃尔玛这样的组织致力于可持续的做法，因此必须对其业务进行持续审计，以维持这些承诺。当利益相关者或其他外部组织开始询问公司在可持续性方面的表现时，能够对公司进行审计也是有价值的。
It is important for any organization to look at their internal structure in order to make any changes necessary for improved sustainability. Having an external perspective from a professional auditor can help businesses find potential areas of improvement as well as benchmark their performance against other companies in the same industry.
任何组织都必须审视其内部结构，以便作出任何必要的改变，以提高可持续性。拥有专业审计师的外部视角可以帮助企业找到潜在的改进领域，并将其业绩与同行业的其他公司进行比较。
产品准入
全球经济是相连的，如果要进入大企业、跨国公司或其他公司的供应链中，成为其供应商，就必须符合他人的标准。
随着 ESG 标准的广泛应用，越来越多的企业对其供应商有类似的要求：要符合一定的 ESG 标准，要不然就会被淘汰出局。
除此外，有些地方（市场）有着各自不同的安全和道德标准，因此要进入，就必须经过审验。
现在市场有哪些责任审计？
不完全统计，有这些：
TfS验厂,EcoVadis审计,PSCI认证,SA8000验厂,SLCP认证,ICTI认证,ICTI验厂,RBA评估,RBA评估,WRAP验厂,SEDEX认证。
TfS 审计
官网：https://www.tfs-initiative.com
Together for Sustainability (TfS) is an industry-leading initiative driven by chemical procurement specialists. Each TfS member is dedicated to building sustainable chemical supply chains, regulatory requirements, and responding to the needs and expectations of society.
TfS是由化学品采购专家推动的行业领先倡议。TfS的每个成员都致力于建立可持续的化学品供应链、监管要求，并回应社会的需求和期望。
Founded in 2011, Together for Sustainability (TfS) is a sector initiative created by chemical companies with the goal of assessing, auditing and improving the sustainability practices within their global supply chains.
TfS成立于2011年，是一项由化工公司发起的行业倡议，目的是评估、审计和改进其全球供应链中的可持续性实践。
If you have received a sustainability assessment request from a TfS member, you are therefore considered a trading partner for at least one member of the sector initiative.
如果您收到了TFS成员的可持续性评估请求，则您将被视为该部门倡议中至少一个成员的贸易伙伴。
TfS 评估介绍
TfS 简介
A TfS Assessment examines the supplier’s approach to the Environment, Social Responsibility, Ethics, and the Supply Chain. Assessment methodology is built on international CSR standards including the Global Reporting Initiative (GRI), the UN Global Compact, Responsible Care® principles and ISO26000.
Evaluation criteria include policies, actions, and results. Documentary evidence is required, and third-party certifications are considered. All supporting data remains strictly confidential.
TFS评估检查供应商对环境、社会责任、道德和供应链的态度。评估方法以国际企业社会责任标准为基础，包括全球报告倡议、联合国全球契约、责任关怀®原则和ISO26000。
评估标准包括政策、行动和结果。需要书面证据，并考虑第三方认证。所有支持数据将严格保密。
TfS Assessments are conducted by TfS partner and service provider EcoVadis, a global leader for CSR Assessments, through a secure online platform. The Assessment questionnaire is adapted to the size, country of origin and business sector of the company being assessed. Reflecting the global reach of TfS, Assessments are available and valid across 140 countries.
TfS currently manages a pool of over 11,000 Assessments. The scorecards resulting from these Assessments are shared with the permission of the rated suppliers and thus available to all TfS members – expanding their choice of sustainable suppliers and improving procurement efficiency.
TFS评估由TFS合作伙伴和服务提供商EcoVadis通过安全的在线平台进行，EcoVadis是CSR评估的全球领导者。评估问卷根据被评估公司的规模、来源国和业务部门进行调整。评估反映了TFS的全球覆盖范围，适用于140个国家。
TFS目前管理着11,000多项评估。这些评估产生的计分卡在经过评级的供应商允许后共享，因此可供TFS所有成员使用--扩大了他们对可持续供应商的选择，并提高了采购效率。
TFS评估五步：
Registration 注册 Usually, the supplier is invited by a TfS member to register online for TfS Assessment. 通常，供应商应TFS成员邀请在线注册参加TFS评估。
Data collection 数据收集 The supplier completes a secure, online questionnaire. Supporting information, including any third-party certification, must be provided. 供应商填写一份安全的在线问卷。必须提供支持信息，包括任何第三方认证。
Analysis 分析 The supplied data is analysed by sustainable development experts. At the same time, analysts perform a “360° watch” on all information that is available publicly about the supplier. Relevant public information will also influence the end score. 提供的数据由可持续发展专家进行分析。与此同时，分析师会对所有公开的供应商信息进行“360度观察”。相关公开信息也将影响最终得分。
Result 得出结果 A scorecard including overall Assessment score, score by category and any strengths or improvement opportunities is created. TfS members have full access to the scorecard through a secure online platform and may request specific actions by selecting improvement areas as a “Corrective Action Plan” (CAP). The supplier may also provide access for their own (non-TfS) customers should they wish. 创建了一个记分卡，其中包括总体评估分数、各个类别的分数以及任何优势或改进机会。TFS成员可通过安全的在线平台完全访问记分卡，并可通过选择改进领域作为“纠正行动计划”(CAP)来请求具体行动。如果他们愿意，供应商也可以为他们自己的(非TFS)客户提供访问权限。
Corrective Action Plan (CAP) 纠正行动计划(CAP) Any shortcomings are addressed with a CAP: a roadmap for tangible improvements of sustainability performance. The CAP contains agreed corrective actions, deadlines, and responsibilities. TfS supports suppliers in improving their sustainability performance through its training hub, the TfS Academy. 任何缺点都可以通过CAP来解决：这是可持续绩效切实改进的路线图。CAP包含商定的纠正措施、最后期限和责任。TFS通过其培训中心TFS Academy支持供应商提高其可持续发展绩效。
EcoVadis 审计
EcoVadis 是基于文件证据的评估，不到厂现场审核：企业在线提交管理文件与绩效数据，由 EcoVadis 分析师评分。因此它更接近「桌面评审」，与 SA8000、RBA 这类现场审核不是同一类工具。
评估流程
| 步骤 | 做什么 | 要点 |
|---|---|---|
| 1. 注册 | 在 EcoVadis 官网填写企业名称、地址、行业与规模；若由客户邀请，从邀请邮件中的链接进入 | 经邀请链接注册会自动与客户绑定，评估完成后自动共享结果 |
| 2. 填问卷 | 购买订阅后在线填写行业定制问卷，并上传证据文件 | 覆盖环境、劳工与人权、商业道德、可持续采购四个主题；最多可上传 55 份证据 |
| 3. 分析师评审 | EcoVadis 分析师核验文件并打分 | 官方给出的评估周期为 6–8 周 |
| 4. 出计分卡 | 收到总分、主题分与奖牌结果 | 奖牌有分数与各主题最低分门槛，并非只看总分 |
| 5. 年度重评 | 计分卡有效期 1 年，到期进入下一周期 | 持续改进的记录会影响下一周期得分 |
计费结构
EcoVadis 按企业规模 × 服务方案 × 订阅年限计价，另可选加碳评级模块：
| 维度 | 档位 |
|---|---|
| 规模 | XS（<25 人）、S（26–99 人）、M（100–999 人）、L（1000 人以上） |
| 方案 | Basic（核心评估与内部使用）、Premium（对外分享、行业对标、奖牌使用权）、Select（问卷预填、方法指导、专属支持）、Corporate（集团化管理与子公司优惠） |
| 年限 | 1 年或 3 年；3 年方案通常有明显折扣 |
| 加购 | Carbon Rating（碳评级模块） |
以官网 2026-10-21 显示的 S 档（26–99 人）美元年费为例：Basic 约 1,000 美元、Premium 约 1,500 美元、Select 约 4,300 美元、Corporate 约 9,300 美元；同一档位在不同地区或促销期会显示不同价目，下单前以官网报价为准（官方定价页）。
与「验厂」的区别：EcoVadis 不签发合规证书，也不判断某批订单能否出货；它输出的是可用于客户准入与采购决策的可持续性评分。现场审核体系（SA8000、RBA VAP、SMETA 等）解决的是「工作场所是否符合准则」，两者常被客户同时要求。
PSCI 审计
PSCI 简介
官网：PSCI
The Pharmaceutical Supply Chain Initiative (PSCI) is a group of pharmaceutical and healthcare companies who share a vision of better social, health, safety and environmental outcomes in the communities where we buy. 药品供应链倡议(PSCI)是一群制药和医疗保健公司，他们分享着在我们购买产品的社区获得更好的社会、健康、安全和环境结果的愿景。
We believe that, collectively, PSCI members can share knowledge and expertise, across our industry, to drive complex, global change more effectively than any one organisation alone. 我们相信，PSCI成员可以在整个行业内共享知识和专业知识，比任何一个单独的组织更有效地推动复杂的全球变革。
We have joined forces to promote responsible supply chain management and better business conditions across the industry. 我们联手推动负责任的供应链管理和整个行业更好的商业环境。
The PSCI is an initiative of major pharmaceutical industry brands. Members share a vision of improved social, economic and environmental outcomes for all pharmaceutical supply chain stakeholders. This is focused on acceptable working conditions, safe processes and facilities, economic development and a cleaner environment for local communities.
The PSCI is based on five key responsible business practices and supply chain management standards:
PSCI基于五个关键的负责任的商业实践和供应链管理标准：
- Ethics 伦理
- Labor 劳工
- Health 职业健康
- Safety 职业安全
- Environment 环境
PSCI 审计五步：
- PREPARING FOR THE PSCI AUDIT 为PSCI审计做准备
To prepare for an audit, the supplier is given key information, such as purpose, duration (usually 1-3 days on-site with 2 auditors), agenda proposal, and a list of documents needed for the audit. The supplier is also asked to complete the Self-Assessment Questionnaire (SAQ).
为准备审核，向供应商提供关键信息，如目的、持续时间(通常为1-3天，有2名审核人员到场)、议程建议和审核所需的文件清单。供应商还被要求完成自我评估问卷(SAQ)。
- CARRYING OUT THE AUDIT 开展审计工作
The audit itself will include the following stages:
审计本身将包括以下阶段：
- Opening meeting 开幕式会议
- Site tour 现场观光
- Interviews with management and employees
与管理层和员工的面谈 - Review of documents and records 文件和记录的审查
- Pre-closing meeting 闭幕前会议
- Closing meeting, including final wrap-up
闭幕会议，包括最后总结
- AUDIT REPORT AND CORRECTIVE ACTION PLAN (CAP)
审计报告和纠正行动计划(CAP)
After the on-site audit, the audit will be documented in a standardized PSCI Audit Report Template, which includes: an overview of the audited facility, the completed questionnaire and a summary of positive and negative findings.
现场审计后，审计将记录在标准的PSCI审计报告模板中，其中包括：被审计设施概述、填写的调查问卷以及正面和负面调查结果摘要。
The Corrective Action Plan (CAP) contains all findings and their proposed corrective actions (including timeframes for completion), agreed upon by the auditor and the supplier.
纠正行动计划(CAP)包含审核员和供应商商定的所有发现及其建议的纠正措施(包括完成的时间表)。
- SHARING THE PSCI AUDIT 共享PSCI审计
As outlined in the PSCI Audit Guidance, the supplier may choose to share the audit documents with either all current and future PSCI members, or just with selected PSCI members. The first option is strongly recommended, as it maximizes the benefits both for suppliers and PSCI member companies. Furthermore, the supplier may choose to share digitally via our web application (preferred) or using the PSCI Data Sharing Agreement
如PSCI审核指南中所述，供应商可以选择与所有当前和未来的PSCI成员共享审核文件，或仅与选定的PSCI成员共享审核文件。强烈建议采用第一种方案，因为它最大限度地提高了供应商和PSCI成员公司的利益。此外，供应商可以选择通过我们的Web应用程序(首选)或使用PSCI数据共享协议进行数字共享
- CAP FOLLOW-UP CAP后续行动
The supplier is responsible for correcting any findings listed in the CAP and must provide appropriate supporting documentation on the implementation of any corrective action.
供应商负责纠正CAP中列出的任何发现，并必须提供实施任何纠正措施的适当支持文件。
Depending on the type of audit findings, a follow-up audit might be necessary to verify if adequate corrective actions have been taken in response to an audit finding.
根据审计结果的类型，可能有必要进行后续审计，以验证是否针对审计结果采取了足够的纠正措施。
常见社会责任审核体系（摘要）
国内供应商最常被要求的五个社会责任体系是 SA8000、SLCP、ICTI（2024 年起更名 ESCP）、RBA 与 WRAP。它们的定位不同，不能简单按「哪个更权威」排序：
| 体系 | 性质 | 输出 | 有效期 |
|---|---|---|---|
| SA8000 | 可认证的管理体系标准 | 认证证书 | 3 年，含监督审核与再认证 |
| SLCP | 标准中立的数据收集与验证框架 | 经验证评估报告（不评分、不排名） | 由接收数据的品牌或标准决定 |
| ICTI / ESCP | 行业认证（起源于玩具业） | 认证状态 | 12 个月 |
| RBA VAP | 成员驱动的现场验证 | VAR 评估报告（发现分级） | 2 年 |
| WRAP | 独立认证 | 合规证书 | 12 个月（2026-03 起统一为年度证书） |
选择逻辑通常是：客户指定优先；客户未指定时，看行业惯例（玩具看 ESCP，电子看 RBA，服装看 WRAP/BSCI/SMETA）、目标市场（欧洲客户更常接受 SMETA/BSCI）以及是否已有可共享的报告（SLCP 的核心价值就是减少重复审核）。
每个体系的完整说明——审核流程、评级规则、版本变化与常见不符合项——见「供应链合规」频道：
其余体系（amfori BSCI、Sedex SMETA、APSCA、SCAN、ICS、BEPI、BetterWork、FLA、CTPAT、WCA、OEKO-TEX）以及 Disney、Apple、Walmart、Target、Costco 的供应商准则，见频道总览。
🔧 用工具箱自查 → SA8000 认证准备助手 · RBA 评级助手 · amfori BSCI 81 问题助手 · SMETA 准备助手
最后核对：2026-10-21