基于ESG视角下伊利集团的持续发展能力分析研究

Analysis and Research on Yili Group’s Sustainable Development Ability from the Perspective of ESG

摘要: 随着全球变暖等问题的加重，越来越多的企业利益相关者及投资人也更加倾向于绿色投资，从环境(Environmental)、社会责任(Social)和公司治理(Governance) (即ESG)三个主要维度对企业的发展进行考察。ESG理念是以绿色发展为先导，是绿色投资的补充和拓展，成为衡量企业是否具有健康的、高质量的持续发展能力的重点指标。本文以伊利集团为研究对象，选取其2019~2023年对外披露的可持续发展报告和财务报告的相关数据为主要研究数据，通过其ESG表现和财务指标多维度地构建乳品业的持续发展能力分析体系并提出建议，为乳制品行业可持续发展实践做出理论贡献、提供参考，以推动乳业和社会的进步。

Abstract: With the aggravation of global warming and other problems, more and more corporate stakeholders and investors are more inclined to green investment, and the development of enterprises is examined from three main dimensions: Environmental, Social and Governance (ESG). The ESG concept is guided by green development, which is a supplement and expansion of green investment, and has become a key indicator to measure whether an enterprise has a healthy, high-quality and sustainable development ability. This paper takes Yili Group as the research object, selects the relevant data of its sustainable development report and financial report disclosed from 2019 to 2023 as the main research data, constructs a multi-dimensional analysis system of sustainable development ability of the dairy industry through its ESG performance and financial indicators, and puts forward suggestions, so as to make theoretical contributions and provide reference for the sustainable development practice of the dairy industry, so as to promote the progress of the dairy industry and society.