“双碳”背景下物流企业ESG绩效评价体系构建研究

Research on the Construction of ESG Performance Evaluation System of Logistics Enterprises Under the Background of"Dual Carbon"

在“双碳”的全球环境背景下,物流企业的环境、社会与治理绩效评价构建显得尤为重要。文章旨在构建一个综合性的评价体系,以财务、环境、社会和治理作为主要的评价指标,从而评估物流企业在促进可持续发展方面的表现。界定财务绩效的评价指标,包括但不限于企业盈利能力、资产负债率和营业收入增长率。环境绩效的评价指标关注企业的能源消耗、废物排放和碳足迹,强调绿色物流实践的重要性。社会绩效的评价指标考量企业对员工福利、社区参与和供应链责任的承担。治理绩效的评价指标着重企业治理结构、风险管理和透明度等方面。通过构建评价体系,为物流企业提供了一个衡量其在ESG方面表现的工具,为政策制定者和投资者提供了参考,以促进物流行业的可持续发展和“双碳”目标的实现。研究采用量化与质化相结合,通过专家访谈和数据分析等方式,确保评价体系的实用性和有效性,研究成果将有助于物流企业识别其ESG绩效的强项和弱点,进而采取有效措施,提高其整体的可持续性能力,为物流企业发展和决策提供参考价值。

In the context of the global environment of"dual carbon",the construction of environmental,social and governance performance evaluation of logistics enterprises is particularly important.The purpose of this paper is to construct a comprehensive evaluation system,with f inancial,environmental,social and governance as the main evaluation indicators,so as to evaluate the performance of logistics enterprises in promoting sustainable development.Def ining the evaluation indicators of f inancial performance,including but not limited to the prof itability of the enterprise,the asset-liability ratio and the growth rate of operating income.The evaluation indicators of environmental performance focus on the energy consumption,waste emissions and carbon footprint of enterprises,emphasizing the importance of green logistics practices.Social performance measures a company's commitment to employee well-being,community engagement,and supply chain responsibility.The evaluation indicators of governance performance focus on the aspects of corporate governance structure,risk management and transparency.By building an evaluation system,it provides a tool for logistics companies to measure their ESG performance,and provides a reference for policymakers and investors to promote the sustainable development of the logistics industry and the realization of the"dual carbon"goals.The research results will help logistics companies identify the strengths and weaknesses of their ESG performance,and then take effective measures to improve their overall sustainability capabilities,providing reference value for the development and decision-making of logistics enterprises.