“双碳”下电商绿色物流转型与ESG治理研究——基于头部企业双案例分析

Research on the Transformation of E-Commerce Green Logistics and ESG Governance under the “Dual Carbon” Policy—Dual Case Analysis Based on Leading Enterprises

摘要: “双碳”目标的推动下，电商物流行业面临严峻的绿色低碳转型压力。本研究论述了电商物流在环境、社会、治理三个维度上的转型难点，并以京东物流与顺丰控股为研究对象，通过对比分析两大头部企业的绿色实践，探索电商物流可持续发展的路径。研究建议构建行业统一碳核算标准，推行绿色消费激励机制，完善ESG治理体系。研究成果为物流行业突破绿色转型障碍、构建多方协同减碳生态提供了理论参考和实践范式。

Abstract: Under the promotion of the “dual carbon” goals, the e-commerce logistics industry faces severe transformation pressure. This study discusses the transformation difficulties of e-commerce logistics in the three dimensions of environment, society, and governance, and takes JD Logistics and SF Holdings as research subjects. Through a comparative analysis of the green practices of these two leading companies, it explores the path for sustainable development in e-commerce logistics. The study recommends establishing unified carbon accounting standards industry-wide, implementing green consumption incentive mechanisms, and improving the ESG governance system. The results provide theoretical references and practical models for the logistics industry to overcome obstacles in green transformation and to build a multi-party collaborative carbon reduction ecosystem.