Comparative Study On Social Responsibility Information Disclosure Of Chinese And American Pharmaceutical Enterprises

The pharmaceutical industry is an important industry closely related to the health and safety of the public.Whether pharmaceutical companies can earnestly fulfill their social responsibilities is related to the safety of people's daily medication.For the time being,the public is increasingly concerned about whether companies can seriously fulfill their social responsibilities.For enterprises,publishing corporate social responsibility reports is one of the important ways to communicate social responsibility with the public.Compared with China,the United States is a country that pays close attention to enterprises in the world to fulfill their corresponding social responsibilities.It has a sound social responsibility legal system,a high sense of corporate social responsibility and a strong third-party organization.These factors make The United States is at the forefront of the world in the practice of corporate social responsibility.The research question in this paper is a comparison of the disclosure of social responsibility information between Chinese and American pharmaceutical companies.Improve the level of social responsibility information disclosure of Chinese pharmaceutical companies by comparing US experienceThe research idea of this paper is to study the first of the pharmaceutical companies in China,which has a market value of more than 100 billion yuan,Kangmei Pharmaceutical and the top pharmaceutical company in the Fortune 500,Johnson&Johnson.The information on corporate social responsibility information disclosure in the past five years,and carefully read the reports disclosed by the two companies in the past five years,and compare the content,form and quality of the report to understand the disclosure of social responsibility information of Chinese and American pharmaceutical companies.Explore the reasons for the differences.Propose corresponding countermeasures.China's drug safety problems are serious,and drug safety incidents are frequent.From the side,it can also prove that the current implementation of social responsibility of pharmaceutical companies in China is still lacking.The fulfillment of a company's social responsibility is closely related to the image of the company.Good social responsibility performance will bring a good reputation and image to the company.Improving the implementation of social responsibility of Chinese pharmaceutical companies can also improve the current situation of China's current pharmaceutical quality problems to a certain extent.This article compares the disclosure of social responsibility information between Chinese pharmaceutical companies and US pharmaceutical companies,and can better observe the disclosure and disclosure systems of corporate social responsibility information.By comparing the disclosure of social responsibility information between Chinese and American pharmaceutical companies,we find that there are still many aspects to be improved in the disclosure of social responsibility information of Chinese pharmaceutical companies,and this article draws relevant experience from the United States and makes corresponding suggestions.This will help encourage pharmaceutical companies in China to take more active social responsibilities,promote more realistic reports,and report more actively.In the long run,it will help promote the sustainable development of the whole society and create a more harmonious and friendly social environment,which is of great significance for building a harmonious socialist society.