双鹤药业社会责任信息披露改进研究

发布时间：2018-06-30 21:58

本文选题：企业社会责任 + 信息披露　；参考：《兰州大学》2013年硕士论文

【摘要】：近些年,在全球经济发展的同时,环境污染、质量不合格、员工权益受损、消费者权益得不到保障等问题也频繁出现,这主要是由于企业单纯以营利为目的,不关注利益相关者的需求,不承担企业社会责任所造成的。因此,企业社会责任问题越来越受到国际国内社会的广泛关注,已成为当今世界企业发展的重要时代潮流和经济全球化时代新的商业规则。目前在国际上,企业社会责任越来越被各国政府、企业、民众等各界所熟知,已成为衡量一个企业是否具有竞争力,是否能够持续发展的重要指标。在我国,虽然企业对社会责任的履行和披露尚处于初级阶段,相对发达国家而言还有很大差距,但近些年也越来越受到社会各界的广泛关注,要求企业履行社会责任的呼声也越来越高。然而,作为企业社会责任重要组成部分的企业社会责任信息披露,其披露水平标志着企业社会责任的发展程度,在国际国内社会责任迅速发展的大趋势下,政府、企业及社会各界也开始高度关注企业社会责任信息披露,对企业社会责任信息披露的载体——企业社会责任报告的研究也日益增多。另外,作为承担着人类生命健康安全特殊使命的医药行业,其社会责任信息披露更是备受关注。因此,本文以华润双鹤药业社会责任报告为研究对象,为了更好的找出影响双鹤药业社会责任信息披露不足的主客观原因和相应的改进措施,本文首先采用文献研究法,对社会责任信息披露内容、披露形式、影响因素等进行全面梳理,系统介绍国内外对于社会责任信息披露的研究成果,对本文的研究有很大帮助。在此基础上,本文采用内容分析法,参照GRI指标索引和《中国企业社会责任报告编制指南(CASS-CSR2.0)》,在评价医药行业上市公司社会责任信息披露现状的基础上,通过横向比较和纵向比较发现双鹤药业社会责任信息披露内容和形式中存在的不足,横向比较是指与行业平均水平比较和与行业最高水平比较,纵向比较是与自身比较。然后,针对披露中存在的不足和双鹤药业自身特点提出相应的改进方案与建议,最后提出要从企业文化、内部制度、人员三个方面来保障双鹤药业社会责任信息披露有所改进。本文旨在提高双鹤药业社会责任信息披露水平,进而提高双鹤药业的社会声誉,增强其品牌可信度。同时,在探讨双鹤药业社会责任披露问题时,本文还将分析医药行业社会责任信息披露现状,这将有助于推动我国制药行业社会责任信息披露的整体发展。
[Abstract]:In recent years, along with the development of the global economy, problems such as environmental pollution, unqualified quality, loss of employees' rights and interests, and lack of protection of consumers' rights and interests have frequently arisen. This is mainly due to the fact that enterprises simply aim at making profits. Do not pay attention to the needs of stakeholders, do not assume corporate social responsibility caused by. Therefore, the problem of corporate social responsibility has been paid more and more attention by the international and domestic society, and has become an important trend of the development of enterprises in the world and a new commercial rule in the era of economic globalization. At present, corporate social responsibility is more and more familiar to governments, enterprises, people and other circles in the world. It has become an important indicator to measure whether an enterprise has competitiveness and can develop continuously. In China, although the implementation and disclosure of corporate social responsibility is still in the initial stage, compared with the developed countries, there is still a big gap, but in recent years, more and more people from all walks of life pay more and more attention to it. Demands the enterprise to fulfill the social responsibility the voice also to be higher and higher. However, as an important part of corporate social responsibility, corporate social responsibility information disclosure, its disclosure level marks the development of corporate social responsibility, in the international and domestic social responsibility rapid development trend, the government, Enterprises and social circles also begin to pay close attention to the disclosure of corporate social responsibility information, and the research on corporate social responsibility report, which is the carrier of corporate social responsibility information disclosure, is increasing day by day. In addition, as a special mission of human life, health and safety of the pharmaceutical industry, its social responsibility information disclosure has attracted much attention. Therefore, this paper takes the social responsibility report of Shuanghe Pharmaceutical Industry of China Resources as the research object, in order to better find out the subjective and objective reasons that affect the insufficient disclosure of social responsibility information of Shuanghe pharmaceutical industry and the corresponding improvement measures, this paper firstly adopts the method of literature research. The contents, forms and influencing factors of social responsibility information disclosure are comprehensively combed, and the research results of social responsibility information disclosure at home and abroad are introduced systematically, which is of great help to the research of this paper. On this basis, this paper adopts content analysis method, referring to GRI index and CASS-CSR 2.0, on the basis of evaluating the current situation of social responsibility information disclosure of listed companies in pharmaceutical industry. Through horizontal and vertical comparison, we find that the content and form of social responsibility information disclosure of Shuanghe pharmaceutical industry are insufficient. Horizontal comparison refers to the comparison with the average level of the industry and the highest level of the industry, and the vertical comparison is the comparison with itself. Then, in view of the deficiency in disclosure and the characteristics of Shuanghe Pharmaceutical Industry, this paper puts forward corresponding improvement schemes and suggestions. Finally, it proposes to improve the disclosure of social responsibility information of Shuanghe Pharmaceutical Industry from three aspects: corporate culture, internal system and personnel. The purpose of this paper is to improve the level of social responsibility information disclosure in Shuanghe Pharmaceutical Industry, and then to improve the social reputation and brand credibility of Shuanghe Pharmaceutical Industry. At the same time, when discussing the social responsibility disclosure of Shuanghe pharmaceutical industry, this paper will also analyze the current situation of social responsibility information disclosure in pharmaceutical industry, which will help to promote the overall development of social responsibility information disclosure in pharmaceutical industry in China.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F270

【参考文献】