Core Viewpoint - Yili Group is leading the dairy industry towards a "zero-carbon future" by implementing comprehensive carbon reduction and water conservation strategies across its entire supply chain, aiming to enhance global competitiveness in the dairy sector [1][2][17]. Summary by Sections Investment in Environmental Protection - In the past year, Yili's total investment in environmental protection reached 205 million yuan, resulting in the establishment of five zero-carbon factories and the launch of six zero-carbon products by the end of 2024 [1]. Collaborative Efforts in Carbon Reduction - Yili's Vice President Xu Ke emphasized the importance of collaborative carbon reduction efforts across the dairy supply chain, stating that 2025 will be a pivotal year for ESG in China's supply chains [2]. Green Transformation Standards - Yili has been a pioneer in promoting "green leadership" since 2007 and aims for carbon neutrality across its entire supply chain by 2050. The company has initiated various programs, including the "Low Carbon Month" and the establishment of the "Zero Carbon Alliance" [3][6]. Standardization for Industry Transformation - Yili has participated in the development of one international standard and eleven national standards to provide a unified framework for ESG management, covering the entire dairy supply chain [5][6]. Blockchain Technology for Carbon Management - Yili has developed China's first comprehensive carbon management platform utilizing blockchain technology to ensure data traceability and enhance the credibility of carbon accounting [9][10]. Supplier Engagement and Training - Yili has engaged 154 core enterprises in its "Zero Carbon Alliance," with 90% of members completing low-carbon transformations. The company provides training and support to suppliers for carbon management and reduction projects [10][11]. Water Footprint Initiatives - Yili's "Low Water Footprint Initiative" aims to improve water efficiency across all departments by 2030, with significant achievements in water conservation projects and certifications for water footprint [12]. Talent Development for Green Transition - Yili emphasizes the importance of talent in achieving its zero-carbon vision, conducting training programs for employees and suppliers to enhance their understanding of low-carbon production and environmental protection [13][14]. Future Vision and Collaboration - Yili aims to integrate commercial and social values, encouraging more enterprises to join its ecosystem for sustainable development, while maintaining a focus on embedding "green genes" into its operations [17].

开启了中国"液态奶时代"的巨头伊利集团（以下简称"伊利"），在"双碳"目标之下，已经不满足于实现 自身的减碳目标，而是以"链主"之姿，布局乳业全产业链减碳节水。 《伊利集团零碳未来报告2024》显示，过去一年，伊利环保总投入达2.05亿元。真金白银的投入也带来 了丰硕的成果——截至2024年底，伊利坐拥5家零碳工厂、推出6款零碳产品，44家工厂获得国家级绿色 工厂称号，总数位居行业第一。 "这些成果不仅是伊利的阶段性实践，更是产业链共同减碳的成果。"近日，在国家乳业技术创新中心举 办的"第三届零碳联盟暨低水足迹倡议联盟峰会"上，伊利集团副总裁徐克表示。 徐克进一步表示，2025年是中国供应链ESG元年，乳业横跨一、二、三产业，产业链漫长，因此伊利既 要担负自身减碳重任，更要以"链主"责任赋能供应商低碳发展，构建中国乳业全球竞争力。 伊利究竟怎样协同"生态圈"迈向零碳未来？当前，伊利以三大行动破解"生态圈"绿色转型难题：定标 准，伊利为乳业绿色转型提供精准"度量衡"；建平台，区块链上有了零碳"朋友圈" ；育人才，产学研 合力编织"人才网络"。 什么样的企业能被称为"链主"企业？ 早在2007年，伊利首次提出"绿 ...

一、ESG信息披露：全球趋势与中国实践 全球ESG信息披露正从自愿走向强制，国际准则加速整合。欧盟《公司可持续报告指令》（CSRD）、国际可持续准则理事会（ISSB）发布的IFRS S1/S2等 框架推动披露标准化，美国虽存在反ESG声音，但全球趋势仍向统一靠拢。中国政策层面，证监会、国资委等出台指引，推动上市公司ESG披露从"倡导"迈 向"规范"，2023年A股披露率达33%，国企披露率超57%，出海企业ESG得分显著高于市场平均水平。 披露实践中，企业面临数据质量、第三方鉴证不足等挑战，但技术赋能（如区块链、AI）和动态沟通（如短视频、实时数据平台）成为趋势。例如，海尔 智家通过三级治理架构推动全球ESG实践，安踏以"0碳使命店"实现场景化沟通，妃鱼利用直播电商推广循环经济，均展现了多元化的沟通策略。 二、企业ESG实践案例：从报告到行动 （一）安踏：场景化沟通破局 安踏通过"0碳使命店"将ESG从报告转化为消费者可感知的体验。门店采用废旧材料装修，推出碳中和产品并标注碳足迹，同时开展库存再造计划，将旧衣 转化为潮流单品。2024年可持续产品占比达30.3%，MSCI评级跃升三级至"A"级，展现了"商业闭 ...

中国证券报记者梳理发现，11家披露了2024年ESG报告或可持续发展报告的A股上市乳企中，伊利股 份、新乳业、光明乳业、三元股份以及一鸣食品均在报告中明确披露了温室气体排放总量、温室气体直 接排放量（范围一）、温室气体间接排放量（范围二）。 不少乳企碳减排成效显著。新乳业2023年发布了"零碳乳业"行动计划，确立了2030年前碳达峰、碳排放 强度逐年下降5%的目标。通过绿色能源替代，新乳业2024年工厂端减排二氧化碳27736吨。庄园牧场连 续三年实现碳排放总量下降，2024年范围一、范围二碳排放量较2022年分别降低1.4%、1.3%。 ESG理念加速渗透实体经济，作为农食系统碳排放的重要来源，乳制品企业正经历着绿色变革。中国证 券报记者梳理发现，行业整体在碳排放信息披露和减碳实践上取得阶段性突破：头部上市乳企的MSCI ESG评级位居行业前列，其中H股上市公司碳排放信息披露全面细致，A股上市公司碳排放强度降幅超 预定目标。 但亮眼数据背后，全价值链减碳的结构性矛盾依然突出。范围三碳排放核算覆盖率低，包装回收、供应 链碳管理等环节的技术标准缺失，制约着行业向绿色深度转型。值得注意的是，在消费需求波动明显的 ...