Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting

Yuchun Liu

doi:10.47297/wspdecWSP2515-797324.20261001

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Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting

10卷第1期

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Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting
Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting
School of Business, Xi'an International Studies University, Xi'an, Shaanxi, 710128, China
2026年10卷第1期页码：121-125
纸质出版：2026-01-30
DOI：10.47297/wspdecWSP2515-797324.20261001
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Yuchun Liu. (2026). Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting. 发展经济学, 10(1), 121-125.

Liu Yuchun.Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting[J].Development Economics of China,2026,10(01):121-125.
Yuchun Liu. (2026). Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting. 发展经济学, 10(1), 121-125. DOI： 10.47297/wspdecWSP2515-797324.20261001.

Liu Yuchun.Monetary Measurement of Social Contributions: A Study on Rural Revitalization Disclosure in Inner Mongolia Yili Industrial Group Co.,Ltd.'s ESG Value Accounting[J].Development Economics of China,2026,10(01):121-125. DOI： 10.47297/wspdecWSP2515-797324.20261001.

摘要

Abstract

With the deepening of the concept of sustainable development

the monetization of corporate social contributions has become a cutting-edge topic in accounting. Taking Inner Mongolia Yili Industrial Group Co.

Ltd. as a case study

this paper analyzes the monetization methods and disclosure models for social contributions related to rural revitalization based on the company's officially disclosed financial data and ESG reports.The study found that by establishing a "monetization of social value" accounting framework

Yili Co.

Ltd. converted 280 million yuan in external donations into 6.805 billion yuan in positive social impact value. Specifically

investments related to rural revitalization were transformed from "social benefits" into "accounting terms" through three pathways: recognition via government subsidies

closed-loop management of special bond funds

and quantification of industrial assistance value.In 2023

Yili Co.

Ltd. achieved operating revenue of 126.179 billion yuan and net profit attributable to shareholders of 10.429 billion yuan

while receiving a cumulative total of 1.103 billion yuan in various government subsidies

thereby helping 5.6 million livestock breeders and farmers nationwide increase their income and achieve prosperity. However

current disclosures still suffer from issues such as insufficient transparency in accounting methods

unclear reconciliation with financial statements

and a lack of third-party verification.This paper proposes recommendations such as establishing a unified measurement standard for contributions to rural revitalization

strengthening the integration of financial and non-financial information

and introducing an independent verification mechanism

thereby providing a reference for improving the ESG disclosure system with Chinese characteristics.

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references

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