ESG视角下综合绩效评价研究——以伊利股份为例  

ESG-based Integrated Performance Assessment:Evidence from Yili Group

作　　者：师佳丽 SHI Jiali(Qinghai Minzu University,Xining Qinghai 810000)

机构地区：[1]青海民族大学,青海西宁810000

出　　处：《中国乳业》2025年第4期10-16,共7页China Dairy

摘　　要：在全球可持续发展理念深化和低碳转型加速的背景下,ESG标准已成为评估企业综合绩效的重要框架。作为乳制品行业的龙头企业,伊利股份的ESG实践具有典型研究价值。因此本文以伊利股份为例,基于ESG视角构建了包含财务、环境、社会及治理四个维度的综合绩效评价体系,并运用熵值法对2019—2023年的相关数据进行了权重计算与得分分析。研究结果显示,财务指标在绩效评价中占据主导地位(权重41.16%),而环境、社会和治理维度的表现虽有提升空间,但对整体绩效的贡献逐渐显现。2021年伊利股份的综合得分显著提升,主要得益于财务和社会维度的双重驱动。此外,伊利在环境管理、社会责任履行和公司治理方面的实践具有行业标杆意义,但也存在员工安全事故等需改进的问题。本文为同类企业优化ESG管理、实现可持续发展提供了理论参考与实践借鉴。Against the backdrop of the deepening global sustainability concept and the accelerating low-carbon transition,ESG standards have become a crucial framework for evaluating corporate comprehensive performance.As a leading enterprise in the dairy industry,Yili Group's ESG practices hold significant research value.Therefore,this study takes Yili Group as an example and constructs a comprehensive performance evaluation system based on the ESG perspective,encompassing four dimensions:financial,environmental,social,and governance.The entropy method is employed to calculate weights and analyze scores for relevant data from 2019 to 2023.The results reveal that financial indicators dominate the performance evaluation(with a weight of 41.16%),while the environmental,social,and governance dimensions,though with room for improvement,are increasingly contributing to overall performance.In 2021,Yili Group's comprehensive score saw a notable increase,primarily driven by the dual boost from financial and social dimensions.Additionally,Yili's practices in environmental management,social responsibility fulfillment,and corporate governance serve as industry benchmarks,though issues such as employee safety incidents require further attention.This study provides theoretical references and practical insights for peer companies to optimize ESG management and achieve sustainable development.

关 键 词：ESG 综合绩效评价 伊利股份 

分 类 号：F275[经济管理—企业管理]