The Research On Corporate Social Responsibility Information Disclosure Of Pharmaceutical Industry Listed Companies

With the rapid development of country's economy, environmental pollution, food safety, the protection of worker's rights and other social issues are becoming highlighting, and the attention of the government and the people on China's environmental protection, resource consumption, product quality and safety, and social welfare issues are increasing. As an important part of national economy, the enterprises should not only focus on pursuing the creation of economic interests, but also paying attention to the fulfillment and disclosure of social responsibility. Therefore, corporate social responsibility information disclosure has been attracting more and more attention because it is necessary for the stakeholders to understand their own interests and to protect the status quo, and also an important means of public monitoring the fulfillment of corporate social responsibility.Since the year of 2013, the government has introduced a number of rectification policies for pharmaceutical industry including the aspect of cost control, bad record of commercial bribery, a blacklist system of medicines, current mood in medical health and so on. The punishment for illegal act is becoming tougher, which also reflects our commitment to enhance the fulfillment of social responsibility of the pharmaceutical industry.The main idea of this paper is to analyze the status quo through a combination of theoretical research and disclosure of social responsibility information of the pharmaceutical industry, mainly with the stakeholder theory and the theory of the triple bottom line, the time, contents, etc. of three common ways of disclosure of social responsibility are interpreted. The disclosure problems of China's listed companies of pharmaceutical industry such as the lack of disclosure standards, insufficient disclosure contents, the lack of industry indicators revealed and the lack of oversight mechanisms are mainly derived through normative and differences. The main root of these problems is the lack of policy constraints, insufficient to fulfill corporate social responsibility seriously, inadequate oversight capacity parties. Finally, from a targeted and feasibility perspective, feasible suggestions are made on how to improve it.This investigation has some practical significance for research social responsibility information disclosure status quo and model.