HR医药公司社会责任信息披露研究

发布时间：2018-05-01 03:13

本文选题：企业社会责任 + 信息披露　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：近年来,关于"企业社会责任"的讨论日趋激烈,从最初的作为"舶来品"进入人们的视线,到现在的已经成为社会各界关注的一个热门话题,可见"企业社会责任"在社会发展进程中的地位已逐步提高。何为企业社会责任?企业履行社会责任的表现如何?如何获取企业的社会责任信息?诸如此类的问题便也随之而来。医药类企业作为市场经济这个大环境中的一员,其身份的特殊性不言而喻。它的存在与发展不仅关乎民生,更关系到整个社会的健康、有序发展。这种身份的特殊性同样也通过其承担的特殊社会责任而体现出来。然而,目前我国企业社会责任存在发展历程短、发展水平低,缺乏统一的社会责任信息披露标准,特别是缺乏对特殊行业、特殊类型企业的更具针对性、指导性的企业社会责任信息披露规范等问题。基于这些问题的存在,以及提高企业社会责任意识,特别是提高行业特征突出的企业群体,如医药类企业的社会责任意识的客观需要,选取有代表性的某一家或某几家医药类企业,对其社会责任信息披露现状进行深入分析、研究便显得尤为重要。在对与"企业社会责任信息披露"这一主题相关的国内外文献进行研究的基础上,运用个案研究法,以HR医药公司为研究样本,结合统计分析法和构建体系法,分析HR医药公司的社会责任信息披露现状、剖析其社会责任信息披露过程中存在的问题及相关成因,.并以这些问题为出发点,在对企业社会责任信息披露的目标、原则进行分析的基础上,对HR医药公司原有的社会责任信息披露体系进行完善,.构建适用于HR医药公司的社会责任信息披露评价体系,并根据所构建的评价体系对HR医药公司近几年发布的独立社会责任报告进行综合评分;最后,在上述分析与研究的基础上,提出能够确保HR医药公司社会责任信息披露体系有效运行的保障措施。
[Abstract]:In recent years, the discussion of "corporate social responsibility" has become increasingly fierce, from the original as "imported goods" into the eyes of people, to now has become a hot topic of concern from all walks of life. It can be seen that the position of corporate social responsibility in the process of social development has been gradually improved. What is corporate social responsibility? How does the enterprise fulfill its social responsibility? How to obtain corporate social responsibility information? Questions like this follow. Pharmaceutical enterprises as a member of the market economy environment, its identity is self-evident. Its existence and development are not only related to people's livelihood, but also to the healthy and orderly development of the whole society. The particularity of this identity is also reflected by its special social responsibility. However, at present, there is a short development history, low level of development and lack of uniform standards of disclosure of social responsibility information in China, especially for special industries and special types of enterprises. Guiding corporate social responsibility information disclosure standards and other issues. Based on the existence of these problems, and the objective need to raise the awareness of corporate social responsibility, especially the group of enterprises with prominent industry characteristics, such as pharmaceutical enterprises, It is very important to select a representative one or several pharmaceutical enterprises and analyze the current situation of their social responsibility information disclosure. On the basis of the research on the domestic and foreign literature related to the topic of "Corporate Social responsibility Information Disclosure", this paper applies the case study method, taking HR pharmaceutical company as the research sample, combining the statistical analysis method and the construction system method. This paper analyzes the current situation of social responsibility information disclosure in HR pharmaceutical companies, analyzes the problems existing in the process of social responsibility information disclosure and the related causes. Based on the analysis of the objectives and principles of corporate social responsibility information disclosure, the original social responsibility information disclosure system of HR pharmaceutical company is improved. To construct the evaluation system of social responsibility information disclosure for HR pharmaceutical company, and to evaluate the independent social responsibility report issued by HR pharmaceutical company in recent years. On the basis of the above analysis and research, this paper puts forward the safeguard measures to ensure the effective operation of HR pharmaceutical company's social responsibility information disclosure system.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F270

【参考文献】