医药行业上市公司社会责任信息披露经济后果分析

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1、AbstractWiththedevelopmentofournationaleconomy,environmentalprotection，energyconsumption，socialwelfareandSOonaremoreandmoreattractingattention．Theenterprisesputforwardhigherrequirements．Enterprisesshouldnotonlycreateeconomicbenefits，butalsofulfillitssoci

2、alresponsibility．Atthesametime，socialresponsibilityinformationusersrequireandexpectmoreandmoreinformationdisclosureoncorporatesocialresponsibility．Inrecentyears，thewholesocietyconcernsaboutthedrugqualitybecauseofthedrugsafetyincidents．Duetotheparticulari

3、tyofpharmaceuticalindustryinlistedcompanies，theproductqualityisdirectlyrelatedtothehealthofthepublic．Therefore，ensuringthequalityofmedicinesandprotectinghumanhealthistheinescapablesocialresponsibilityofpharmaceuticalenterprises．Inaddition，accordingtoMini

4、stryofEnvironmentalProtectionannouncedthe”EnvironmentalInformationDisclosureofListedCompaniesGuide”in2010，thepharmaceuticalindustryistheoneofheavilypollutingindustries．Chemicalsusedinthepharmaceuticalenterprisesintheproductionprocessandthreewasteshavecau

5、sedseriouspollutiontotheenvironment．Environmentalprotection，energyconservationandemissionsreductionalsoreflectthepharmaceuticalenterprisestofulfilltheirsocialresponsibilities．Theinformationdisclosureofsocialresponsibilityfrompharmaceuticalindustrylistedc

6、ompaniesisnotonlyforthestakeholderstounderstandthecorporatesocialresponsibility,butalsotounderstandthesocialresponsibilityinputofpharmaceuticalindustryandprovidethebasisfortheinformationdisclosureattitude．Thispaperisdividedintofiveparts．Thefirstpartisthe

7、introductionofthispaperoutliningthebackgroundoftopics，researchsignificance，andtheviewpointsofscholarsbothdomesticandforeign．Thesecondpartistherelatedconceptandtheory．Thispartintroducesthesocialresponsibilityinformationdisclosureandotherrelatedconcepts，ba

8、sicstagesinthedevelopmentofOUrsocialresponsibilityinformationdisclosureofrelatedtheories，includingstakeholdertheory,sustainabledevelopmenttheory,theprincipal-agenttheory,strategicmanagementtheoryandthecost—benefittheory．Th