物流企業(yè)ESG評價體系研究

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中圖分類號：F259.23 文獻標識碼：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

面對日益復(fù)雜多變的國際經(jīng)濟社會環(huán)境，為更好地解決全球氣候變暖、人口老齡化、企業(yè)環(huán)境保護等影響人類社會可持續(xù)發(fā)展的關(guān)鍵性問題，2004年聯(lián)合國全球契約組織提出了環(huán)境、社會、治理（Environment，Social and Governance，ESG）理念，強調(diào)企業(yè)在注重財務(wù)績效的同時，應(yīng)充分考慮環(huán)境保護（E）、社會責(zé)任承擔(dān)（S）以及公司治理（G）方面的行為表現(xiàn)[，并倡導(dǎo)將ESG納入企業(yè)戰(zhàn)略規(guī)劃過程。（剩余8731字）