电商企业低碳战略转型与管理会计实践研究——以京东物流为例

Low-Carbon Strategic Transformation and Management Accounting Practice of E-Commerce Enterprises—A Case Study of JD Logistics

摘要: 在“双碳”目标与ESG强制披露政策的双重驱动下，电商经济中的物流企业低碳转型成为重要议题。本文以京东物流为单案例研究对象，综合运用战略管理、战略成本管理等理论，分析其低碳战略的制定与实施路径，并从战略成本管理视角剖析其低碳实践。研究表明：第一，京东物流通过“FAST”可持续发展战略构建了清晰的低碳战略框架，将绿色低碳融入企业使命与核心能力；第二，在成本管理层面，企业通过研发设计阶段的源头减量、仓储运营阶段的光伏发电与零碳园区、运输配送阶段的新能源车队与多式联运、包装回收阶段的减量复用降解，以及技术层面的京碳惠(SCEMP)平台创新，实现了短期成本投入与长期效益平衡的战略成本管理；第三，2024年京东物流全年减少碳排放超50万吨，其中包装环节减碳超12万吨。京东物流的实践表明，低碳转型不是单纯的“成本增加”，而是可以通过技术创新与全生命周期管理实现成本效益平衡的战略投资。本文为电商经济背景下的物流企业绿色转型提供了管理会计视角的实践参考。

Abstract: Driven by the dual imperatives of China’s “dual carbon” goals and mandatory ESG disclosure policies, the low-carbon transformation of logistics enterprises within the e-commerce economy has become a critical issue. This paper takes JD Logistics as a single-case study object, comprehensively applying theories of strategic management and strategic cost management to analyze the formulation and implementation of its low-carbon strategy, while examining its low-carbon practices from the perspective of strategic cost management. The findings are threefold. First, JD Logistics has established a clear low-carbon strategic framework through its “FAST” sustainable development strategy, deeply integrating green and low-carbon principles into its corporate mission and core competencies. Second, in terms of cost management, the company achieves a strategic balance between short-term cost inputs and long-term benefits through source reduction in the R&D and design phase, photovoltaic power generation and zero-carbon parks in warehousing operations, new energy vehicle fleets and multimodal transport in transportation and distribution, reduction, reuse and degradation in packaging and recycling, as well as technological innovations such as the JingCarbon (SCEMP) platform. Third, in 2024, JD Logistics reduced its total carbon emissions by over 500,000 tons, with more than 120,000 tons from packaging alone. The practice of JD Logistics demonstrates that low-carbon transformation is not merely a “cost increase” but a strategic investment that can achieve a cost-benefit balance through technological innovation and lifecycle management. This paper provides a management accounting perspective for the green transformation of logistics enterprises within the e-commerce economy.