摘要
在全球化深入推进与全球变暖等全球性问题日益凸显的背景下,企业ESG[Environmental(环境)、Social(社会)、Governance(公司治理)]因素评价的重要性愈发凸显,其对企业发展的影响也备受关注。本文以蒙牛乳业为研究对象,深入探讨ESG视角下中国乳业的发展现状。研究发现,随着国内政策引导力度的加大与监管要求的趋严,乳业上市公司已逐步开启ESG信息主动披露工作,但整体披露水平仍有较大提升空间。作为中国乳制品行业的领军企业,蒙牛乳业在环境保护、社会责任履行及公司治理优化方面成效显著,不仅构建了全面的ESG战略体系,还明确提出了到2050年实现全产业链“碳中和”的宏伟目标。在此基础上,本文进一步剖析了ESG与企业绩效之间的内在关联,提炼出蒙牛乳业在环境责任与社会责任实践中的宝贵经验。最后,结合行业发展全局,系统梳理了中国乳业在ESG实践过程中面临的挑战与机遇,并针对性地提出了推动行业ESG高质量发展的对策建议。
Against the backdrop of in-depth globalization and the increasing prominence of global issues such as global warming,the evaluation of corporate ESG(Environmental,Social,and Governance)factors has become increasingly important,and its impact on corporate development has also attracted widespread attention.This paper took Mengniu Dairy as the research object to deeply explore the development status of China's dairy industry from the ESG perspective.The study found that with the strengthening of domestic policy guidance and the tightening of regulatory requirements,listed dairy companies have gradually started the active disclosure of ESG information,but the overall disclosure level still has much room for improvement.As a leading enterprise in China's dairy industry,Mengniu Dairy has achieved remarkable results in environmental protection,fulfillment of social responsibilities,and optimization of corporate governance.It has not only built a comprehensive ESG strategic system but also clearly put forward the grand goal of achieving"carbon neutrality"in the entire industrial chain by 2050.On this basis,this paper further analyzed the internal connection between ESG and corporate performance,and extracted valuable experiences of Mengniu Dairy in the practice of environmental and social responsibilities.Finally,combining with the overall development of the industry,it systematically sorted out the challenges and opportunities faced by China's dairy industry in the process of ESG practice,and put forward targeted countermeasures and suggestions to promote the high-quality development of ESG in the industry.
作者
李佳薇
LI Jiawei(Accounting School,Lanzhou University of Finance and Economics,Lanzhou Gansu 730000)
出处
《中国乳业》
2025年第9期63-67,72,共6页
China Dairy
关键词
ESG视角
中国乳业
蒙牛乳业
ESG Perspective
China's Dairy Industry
Mengniu Dairy
作者简介
李佳薇(2001-),女,甘肃白银人,在读硕士,研究方向为财务会计。
