This paper reviews the evaluation of environmental responsibility fulfillment by logistics enterprises and the research on the construction of related index systems. In terms of evaluation, it is closely related to the assessment of corporate social responsibility. After the "triple bottom line" theory was proposed, the importance of environmental responsibility assessment has become increasingly prominent. The construction of the indicator system can be divided into two paths: one is not to rely on existing mature theories, and the other is to depend on mature theories such as the "triple bottom line" and ESG. Among them, the "triple bottom line" theory is widely applied, and some scholars have expanded or screened its dimensions. ESG theory is also applied to related performance evaluations, while the data envelopment rule provides guidance for the construction of input-output indicator systems. Based on the above review, the article puts forward further research ideas.