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

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.