| The pharmaceutical industry,as a sunrise industry with strong demand and relation to people’s livelihood in our country,plays an important role in the economic development of our country.In recent years,with the frequent occurrence of public health events and the acceleration of the aging process of the population,the public’s demand for medical treatment is increasing day by day,and the pharmaceutical industry is in a prosperous development stage with a promising market prospect.In this context,the pharmaceutical industry because of its industry particularity,the public has put forward higher requirements for its related responsibilities,pharmaceutical enterprises need to make positive commitments in finance,environment,society and governance to respond to public concerns.Through the comprehensive performance evaluation of the multi-dimensional performance evaluation system constructed by the enterprise,it can reasonably measure the various operating levels of the enterprise,help the enterprise to demonstrate its own comprehensive strength,which is of great significance for pharmaceutical enterprises to achieve sustainable development.This thesis takes China Resources Double-crane as the research object,carries out vertical comprehensive performance evaluation,and finally puts forward relevant suggestions according to the evaluation results,so as to clarify the direction for improving its comprehensive performance level.Firstly,the thesis reviews the relevant literature at home and abroad,and defines the relevant concepts.At the same time,social contract theory,stakeholder theory and other theoretical basis are introduced.Secondly,it expounds and analyzes the general situation of China Resources Double-crane and the current situation of ESG ’s responsibility fulfillment in all aspects.Thirdly,based on the concept of ESG,a comprehensive performance evaluation system including four dimensions of finance,environment,society and governance is constructed.By referring to the index system of major mainstream ESG rating agencies and combining with the actual situation of China Resources Double-crane,12 second-level indicators and 36 third-level indicators are targeted.The entropy weight method and TOPSIS method are combined to conduct a vertical analysis and evaluation on the comprehensive performance of China Resources Double-crane from 2017 to 2021.The results showed that the comprehensive performance of China Resources Double-crane in 2018 was the best in the past five years,followed by 2019,and was relatively worst in 2020.Based on the evaluation results,this thesis analyzes the performance of each dimension and the comprehensive performance of the company,and explores the possible reasons.Finally,based on the analysis results from five aspects of finance,environment,society,governance and comprehensive performance,the company should strengthen cost control,improve the core competitiveness of products,optimize the management of current assets,increase the investment in environmental protection,continue to improve the environmental information disclosure system,strengthen production safety,strengthen social feedback,optimize the level of corporate governance,increase the investment in research and development,ESG system construction work and strengthen the comprehensive performance appraisal system.It is hoped that this can optimize the comprehensive performance level of China Resources Double-crane,help the company achieve stable operation and development,and provide reference for other pharmaceutical enterprises. |
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