Research On The Disclosure Of Social Responsibility Information In The Pharmaceutical Manufacturing Industry

Since 2006,the State Grid released the first social responsibility report in China,the awareness that enterprises need to fulfill social responsibility has gradually entered the public's vision.With the progress of society and the increase of media exposure,the public's attention to corporate social responsibility is increasing.And the pharmaceutical manufacturing industry is the national livelihood industry,is the fundamental guarantee for the health of our people.Since2017,the problem of product quality and safety in pharmaceutical manufacturing industry has been constantly emerging.The pharmaceutical manufacturing industry in China has attracted more and more attention from all walks of life.The stakeholders of enterprises have a stronger demand for disclosure of social responsibility information in pharmaceutical manufacturing industry.However,at present,the quality of social responsibility information disclosure in pharmaceutical manufacturing industry in China is not high.Therefore,it is more urgent to study the status quo of social responsibility information disclosure in pharmaceutical manufacturing industry and suggestions for improvement.Based on the definition of corporate social responsibility and the content of social responsibility information disclosure,the value of corporate social responsibility information disclosure and the related literature of measurement methods of corporate social responsibility information disclosure,the paper is based on stakeholder theory,corporate power constraint theory,corporate environmental resource constraint theory and corporate citizenship theory,and refers to Runling Global social responsibility reporting rating system.The index system of CASS-CSR3.0,the key quantitative index system of the pharmaceutical industry established by the database of the key quantitative index,the establishment of the key quantitative index system of the pharmaceutical industry and the information disclosure index of the social responsibility of the pharmaceutical industry,and the establishment of the information disclosure index of the social responsibility of the pharmaceutical industry,have extracted papers that are more in line with the characteristics of the pharmaceutical manufacturing industry and the trend of the future social responsibility report disclosure.Based on these,232 social responsibility reports released by pharmaceutical manufacturing industry from 2011 to 2017 were scored.At the same time,theproblems of social responsibility information disclosure in pharmaceutical manufacturing industry were analyzed by comparative analysis and time series analysis.It is found that there are some problems in the pharmaceutical manufacturing industry,such as the small number of reports,the low quality of disclosure,the insufficient voluntary disclosure and the "concealment" of the contents of the reports.The causes of the problems are analyzed from both internal and external aspects.Through data analysis and policy interpretation,this paper chooses Yunnan Baiyao Group as a case study,and finds out the significance of its social responsibility information disclosure to pharmaceutical manufacturing industry,and puts forward suggestions for improving the social responsibility information disclosure of pharmaceutical manufacturing industry.