物流企业ESG评价体系研究

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中图分类号：F259.23 文献标识码：A D0I：10.7535/j.issn.1671-1653.2025.02.006

Abstract：At present，ESG （Environmental， Social and Governance） has become a new qualitative element for the international community to measure the comprehensive contribution and high-quality development of enterprises on the basis of financial performance，and it is also a brandnew way for enterprises to realize sustainable development. Based on the basic framework of ESG evaluation for enterprises in China and the characteristics of logistics industry，the key elements of energy and resource consumption，corporate business responsibility and governance structure that affect the ESG performance of logistics enterprises were summarized，and an evaluation index system covering environmental， social and governance responsibilities was established，consisting of 3 firstlevel indicators，1O second-level indicators and 26 third-level indicators.The hierarchical analysis method and entropy weighting method were organically combined to weight the indicators at all levels. The closeness principle was applied to optimize the material element topology model，and the ESG evaluation model for logistics enterprises was established；The application model and related algorithms were applied to measure the comprehensive performance of ESG of logistics company A， verifying the validity of the ESG management practice. The reference implementation suggestions were proposed for the comprehensive implementation of the ESG system in the logistics industry based on the evaluation results.

Keywords： ESG evaluation system； logistics enterprises；combination weighting；improvement of the material element topology model

一、引言

面对日益复杂多变的国际经济社会环境，为更好地解决全球气候变暖、人口老龄化、企业环境保护等影响人类社会可持续发展的关键性问题，2004年联合国全球契约组织提出了环境、社会、治理（Environment，Social and Governance，ESG）理念，强调企业在注重财务绩效的同时，应充分考虑环境保护（E）、社会责任承担（S）以及公司治理（G）方面的行为表现[，并倡导将ESG纳入企业战略规划过程。（剩余8731字）