Discussion On The Information Disclosure Problem Of HR Group Company Social Responsibility

With the vigorous development of the pharmaceutical industry in our country,the sense of social responsibility of management is also deepening.More and more pharmaceutical enterprises are actively performing their responsibilities and fully disclosing their social responsibility information.Among them,the number of enterprises that can disclose their social responsibility information in the form of independent reports is also gradually increasing.It can be seen that the quality of revelation of social obligation information of pharmaceutical enterprises is improving day by day,and the disclosure work is also gradually improved.Because the pharmaceutical industry is a special industry,its products are closely related to the safety and health of the people,so it is of great theoretical and practical significance to study the corporate social responsibility and information disclosure of the pharmaceutical industry.The corporate social responsibility is the voluntary act of the company,including the protection measures of the environment,the labor rights and the human rights,as well as the participation in the community and social public welfare activities,and the commitment of the enterprise shall be higher than the legal requirements of most countries.Corporate social obligation information revelation refers to the fact that as long as enterprises begin to fulfill their social responsibilities,they will have positive or negative effects on the economy,environment,society and many other aspects.Enterprises should record these effects and uniformly disclose them to the public at a certain point,the disclosure form has the annual report additional form and the independent report form,the theoretical basis is the theory of stakeholder,the theory of sustainable development,the theory of enterprise ethics and the theory of signal transmission.The research case of this paper,HR Group Company,is an excellent pharmaceutical enterprise in China.After more than 20 years of development,the current business situation is relatively good.In recent years,the awareness of social responsibility has been gradually strengthened,and the independent report form has been used for the disclosure of social responsibility information.The reporting medium of the report is dominated by its own official network.The release time of the report is usually fixed,and the report is mainly based on the text,and the content of the report is mainly focused on the responsibilities of the shareholders and the employees.According to the social responsibility report issued by HR Group,there are still many problems,such as the length of the report is too short,no more than five pages;the disclosure mode of the report is relatively simple,lack of charts and other elements;the integrity of the report is not enough,the responsibility management and other sections are missing;the comparability of the report is poor,the compilation standard is not clear enough;the relevance of the report is insufficient,and the key information is too general;the reliability of the report is poor and has not been reviewed by an independent third party.The reason behind the problem is many aspects,and the internal aspects of the company,while the management's social responsibility consciousness is gradually strengthening,it still has insufficient attention to the disclosure of the social responsibility information,which may be related to the management's view that the social responsibility report is difficult to produce direct economic benefit,At the same time,the company itself has a lack of professionals in the preparation of social responsibility reports,and many stakeholders do not pay enough attention to this.In the external aspect of the company,the social responsibility report of the pharmaceutical enterprise is not currently unified,and the laws and regulations do not force independent third-party review.In the end,the paper puts forward the measures to improve the disclosure of the social responsibility information of the HR Group Company.First,to strengthen the internal management of the company,to improve the level of the management's emphasis on the disclosure of the social responsibility information,and to develop the relevant management systems and institutions,at the same time,to strengthen the publicity in the company.Then,the company needs to develop the talent training plan,train the professionals who can prepare the social responsibility report,and gradually form the rules and regulations,and also consider the introduction of external talents with relevant experience in the same time.Once again,the company needs to specify the preparation standard of the social responsibility report of the pharmaceutical industry,the format and contents of the specification report,increase the chart and other elements,and increase the special index of the pharmaceutical industry.At the same time,the attention of relevant stakeholders needs to be increased,and it is suggested that the company should change the governance structure to a certain extent.Finally,the company needs to establish and improve the independent third-party review of social responsibility reports.In addition,the government should also exercise due diligence to supervise.