Research on the Non-Financial Information Audit Mechanism Under the Credibility Controversy of Tesla’s ESG Report

Accounting, Shanghai University of International Business and Economics, 201620 Shanghai, China

^* Corresponding author: skyeahyun@gmail.com

Abstract

In response to the credibility of ESG reporting, this study analyzes the shortcomings of the existing framework, such as the fragmentation of standards, the low applicability for SMEs, and the lack of technical tools, and proposes optimization solutions, including promoting global standards harmonization, introducing technology-driven approaches (such as IoT, blockchain, and AI), and strengthening the coverage of emerging issues. The study discusses the challenges in the implementation of the framework, such as the balance between data transparency and compliance costs, the complexity of technology integration, and the difficulty of harmonizing international standards, and proposes solutions such as policy support, technology standardization, and international cooperation. Through case analysis and international experience, the study reveals the key path of ESG audit optimization and points out that the new ISSB standard provides an opportunity for global standardization, but its implementation still needs to overcome multiple obstacles. This study provides theoretical and practical guidance for improving the credibility of ESG reporting and is of great significance for promoting the sustainable development of ESG ecology.