关键词: ESG, 综合绩效评价, 伊利股份

Abstract: 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.

Key words: ESG, comprehensive performance evaluation, Yili Group