关键词: 双碳目标, 熵权法, 财务绩效

Abstract: The proposal of “Dual-carbon target” has made all major industries step into the wave of transformation,and the financial performance level formed after low-carbon environmental protection,energy saving and emission reduction has become a more concerned issue for enterprises. This paper took Yili Group,a representative dairy company in China,as the research object. After determining the weight of its financial indicators using the entropy weight method and conducting a dual analysis of the ESG evaluation system,it finally summarized the effective measures to improve the financial performance of the company,and then gave inspiration to the Chinese dairy industry.

Key words: Dual-carbon target, entropy weight method, financial performance