关键词: ESG视角, 中国乳业, 蒙牛乳业

Abstract: 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.

Key words: ESG Perspective, China's Dairy Industry, Mengniu Dairy