Research On Problems And Improvement Of Internal Control Of Pharmaceutical Enterprises From The Perspective Of ESG

ESG is an investment concept that pays attention to corporate environmental,social and governance performance,these are three core factors concerned by investors.It emphasizes that enterprises need to shoulder the responsibilities of environment,society and corporate governance,so as to realize the sustainable development of the enterprise.With the rise of ESG investment in the global capital market and the importance of ESG information disclosure by regulatory agencies,the ESG information of Chinese companies is transitioning from "voluntary disclosure" to "mandatory disclosure",and it is increasingly emphasizing the importance of ESG concepts for business operations.The pharmaceutical industry is a livelihood industry that is responsible for people’s lives and health.Strengthening the sense of ESG responsibility and improving internal control constructions are particularly important for maintaining the harmony of society and sustainable development.In recent years,with the developments and growth of the overall strength of the pharmaceutical industries,frequent environmental pollution and drug damage incidents have attracted widespread attention.The lack of social responsibility and failure of internal control are important reasons for a series of negative incidents.Therefore,enterprises should strengthen management in safety production,environmental protection,product quality,safeguard employee rights and regulate circulation,and fulfill their own responsibilities.Therefore,this article focuses on the internal control of pharmaceutical companies from the perspective of ESG.Based on the analysis of current situation of internal control in the pharmaceutical industry and the lack of ESG elements,this article uses Changsheng and Fosun Pharma as cases compare the two companies from the three aspects of environmental responsibility,social responsibility and corporate governance responsibilities,and analyze the influence of ESG on the effectiveness of internal control.Finally,in view of the internal control problems,the improvement measures of integrating ESG into internal control are put forward to enhance corporate social responsibility and internal control quality.Only by adapting to the changes of complex social environment,green development and actively undertaking social responsibility,can pharmaceutical enterprises maintain long-term development advantages,promote sustainable development and continuously strengthen internal control management.