Research On Disclosure Of Social Responsibility Information Of Baiyunshan Pharmaceutical Company

In today's society. corporate social responsibility has become a measure of whether an enterprise has the ability to sustainable development, whether to achieve the international competitiveness of the important indicators. At present, the implementation and disclosure of corporate social responsibility in China are in the initial stage, although in recent years there is a rapid development trend, but compared with the developed countries there is still a big gap. Among them, the pharmaceutical companies are more special types of industries, directly bearing the human health and safety of life, but the current situation of the pharmaceutical industry as a whole, the quality and level of social responsibility information disclosure is generally not high,so the industry on social responsibility related issues The research is much attention.This paper takes Guangzhou Baiyunshan Pharmaceutical Company as the research case, takes the social responsibility report as the research object, analyzes the present situation and existing problems of the company's social responsibility information disclosure, and puts forward the industry optimization measures to promote the disclosure of social responsibility information in China's pharmaceutical industry Overall sustainable development. This paper first explains the basic concepts of social responsibility and the emergence and development of social responsibility information disclosure. Then it introduces the four theoretical basis of the disclosure of social responsibility information in pharmaceutical enterprises, namely CSR pyramid model, stakeholder theory, triple bottom line theory and information asymmetry theory. And then analyzes the status quo and problems of the disclosure of social responsibility information of Baiyun Mountain Pharmaceutical Company,including the lack of information disclosure of the stakeholders, the neglect of the disclosure of negative information, the absence of professional verification agencies to conduct third party inspection, special social responsibility Lack of information disclosure, lack of quantitative information disclosure. And analyzes the causes of these problems from the perspectives of the enterprises themselves, the stakeholders,the whole pharmaceutical industry, laws and regulations, and finally put forward the corresponding concrete measures for these problems and causes. Mainly include changing the motivation of disclosure and strengthening corporate social responsibility, focusing on communication with stakeholders, increasing the participation of stakeholders, developing corporate social responsibility reporting framework, focusing on disclosure of negative information, enriching disclosure and adding third party audits. With a view to Baiyunshan Pharmaceutical Company and China's pharmaceutical industry, social responsibility, information disclosure theory and practice of inspiration.