ESG Practices and Evaluation Indicator System Construction for Baijiu Enterprises under the Dual Carbon Goals

Guided by the "Dual Carbon" strategic goals, this study focuses on the ESG practices of Baijiu enterprises. By synthesizing literature reviews and industry practices, an industry-specific ESG evaluation indicator system is constructed. The research deconstructs the unique ESG practices of the Baijiu industry in areas such as carbon emission reduction, energy consumption, intangible cultural heritage inheritance, and cultural recognition. An evaluation framework is established, comprising 3 first-level indicators, 12 second-level indicators, and 48 third-level indicators, with innovative additions such as "cooling water recycling rate" and "distillers’ grains resource utilization rate." The system addresses compatibility between industry-specific characteristics and universal ESG frameworks, emphasizing carbon footprint tracking in production processes, fulfillment of social responsibilities, and preservation of traditional cultural values. The findings provide a tailored assessment tool for the sustainable development of Baijiu enterprises and serve as a reference for ESG standard formulation in both the Baijiu industry and other sectors.