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The Study On Information Disclosure And Improvement Of Social Responsibility The Of Shuanghe Drug Company

Posted on:2014-01-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChenFull Text:PDF
GTID:2249330398469997Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, many important issues such as environment pollution, substandard quality, and damage to the interests of employees and the insecurity to the interests of consumers arise more frequently during the development of the global economy. Companies may responsible for a major part of the reason; they are mainly manifested as following aspects:companies only aim at seeking for the profits, don’t concern about the benefit of all of their stakeholders and don’t behave in a social responsible way. Therefore, the issue of corporate social responsibility attracts more and more domestic and international community’s attention, and the fulfillments of the corporate social responsibility are in tune with the times and become the new business rules of the era of economic globalization. The corporate social responsibility is by now well known by governments, corporations, people from all walks of life, and have already been an important index to decide the competitiveness and sustainable development of a company In china, the fulfillments and information disclosure are still in its infancy, and there is still a big gap between ours and the developed courtiers". However, the newly emerging corporate social responsibility has attracted increasingly great attention from all walks of life, also the public clamor for the fulfillment of social responsibility of business seem increasing strong. However, disclosure information, as an important part of corporate social responsibility, the ability of disclosure marks the development level. In the tendency of rapid development of social responsibility, government, cooperation and the community highly concern the disclosure of corporate social responsibility and the research about the media of disclosure--corporate social responsibility report become more and more numerous. Meanwhile, the drug companies play an important role in the special mission to protection of human health or safety, to follow as a matter of course, the study on information disclosure and improvement of social responsibility the of Shuanghe drug company are our focus.As a result, as the research object of the social responsibility report of Shuanghe Drug Company, to find the subjective and objective reasons to affect the insufficiencies of information disclosure and the relative corrective action better, the method of literature study is adopted first. This paper mainly concern about the content of social responsibility, the disclosure forms and the influencing factors, and introduces the research work about the topic systematically. It will provide a guideline to the other research. On this basis, this paper uses the content analysis with reference to the GRI indicators and<Preparation guide of Chinese corporate social responsibility(CASS-CSR2.0)>, the horizontal comparison and longitudinal comparison are used to find the shortage of content and form of information disclosure based on the evaluations of listed companies’ social responsibility report in the drug industry. Meanwhile, horizontal comparison refers to the comparison between the average levels and the highest level and longitudinal comparison refer to the comparison by themselves. Then, the corresponding improvements and suggestions for the problems are proposed. Finally, four aspects of corporate culture, internal systems, personnel and supplies are put to ensure the fulfillment of social responsibility of business.This article is aimed at increasing the level of social responsibility information disclosure, and to improve the social reputation of the Shuanghe drug company, enhance its brand credibility.At the same time, when the problems are explored, this paper will analyze the status of whole medicine industry which will contribute to the overall development of social responsibility information disclosure of china’s medicine industry.
Keywords/Search Tags:social responsibility of business, information disclosure, socialresponsibility report, improvement actions
PDF Full Text Request
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