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Research On The Construction Of The Information Disclosure System Of Social Responsibility In The Pharmaceutical Industry

Posted on:2021-03-21Degree:MasterType:Thesis
Country:ChinaCandidate:Z ShenFull Text:PDF
GTID:2439330629454291Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening of economic globalization,the production and business activities of enterprises are more closely linked to our lives,and the topic of corporate social responsibility has been more and more highly concerned by various countries and international organizations.Many reference guides and opinions have been put forward for the implementation of corporate social responsibility at home and abroad.The pharmaceutical industry is a people’s livelihood industry which is related to the safety of people’s lives,and plays a very important role in the development of the national industry.However,such as The Environmental Pollution of Xinlitai,the counterfeiting of the long-lived biological vaccine and other related to the corporate social responsibility of pharmaceutical events occur from time to time,so that people began to question whether pharmaceutical companies have effectively fulfilled the corresponding social responsibility.Disclosure of social responsibility information is an important way for enterprises to show the outside world their social responsibility performance,at present,China has not set up a social responsibility disclosure system for the pharmaceutical industry,social responsibility information should disclose what content,in what manner there is no uniform standard,which leads to the pharmaceutical industry’s social responsibility information disclosure in a low-level state for a long time,the lack of standardization of information disclosure.Based on this,it is particularly important to understand the development of social responsibility information disclosure in the pharmaceutical industry and the existing problems,so it is very important to build a social responsibility information disclosure system for it.On the one hand,it provides theoretical reference for the research on the disclosure of social responsibility information in the pharmaceutical industry,on the other hand,it can also provide guidance for the disclosure of corporate social responsibility information in pharmaceutical industry,enhance the standardization of its information disclosure,enhance the quality of disclosure of social responsibility information in the pharmaceutical industry,and promote the sustainable development of the industry.This paper uses the literature analysis method to organize the research results of domestic and foreign scholars on CSR information disclosure,taking stakeholder theory,information asymmetry theory and sustainable development theory as the theoretical basis,using statistical analysis method to comb the current situation of social responsibility information disclosure in the pharmaceutical industry,and analyze its existing problems.On this basis,the information disclosure system conforms to the characteristics of social responsibility of the pharmaceutical industry is constructed,and the disclosure of the CSR information of pharmaceutical industry is made clear from the aspects of goal,principle,content,mode and quality evaluation.Finally,using the case study method,choose Fosun Pharma,which performs better in social responsibility information disclosure,to conduct the applied research on information disclosure system.Verify the applicability of the system and analyze the disclosure of Fosun Pharmaceutical Social Responsibility Information.
Keywords/Search Tags:Pharmaceutical industry, Disclosure of Social Responsibility Information, Social Responsibility Report
PDF Full Text Request
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