China is nowadays on its key step of economy transition, and the problem of social justice, honesty, environment and resources, energy and other issues are of great prominence. In order to provide adequate natural, economic and social resources for the sustainable development, new requirements are needed for dealing with the relationship between enterprises and society. "Harmonious society" requires enterprises should be members of the whole social ecological environment, and coexist with others facing social responsibility. Therefore, in the macro sense, corporate social responsibility is the fundamental way for enterprises to participate in the "harmonious society" development, also an important guarantee for building a "harmonious society". The concept of the development of circular economy and sustainable development are increasingly popular, To keep to the concept of sustainable development, enterprises should be concerned in the realization of their own economic interests, while at the meantime, more attention should be paid to the social responsibility of the various stakeholders(including shareholders, creditors, employees, suppliers, etc.), the community, the natural environment and resources, protect historical and cultural heritage and the comprehensive, coordinated and sustainable development of the country and society. But seen from the overall view, the study of corporate social responsibility in China is still at its initial stage, a strict and complete disclosing system of social responsibility has not been founded yet, also domestic enterprises are not having a good understanding of social responsibility, either, not realizing the close relationship between sustainable development of enterprise itself and the society, so in this field, domestic enterprises are still in need of practice.The pharmaceutical industry is directly related to medication safety and life health of the people, especially in recent years, since a variety of drug safety incidents occurred, the requirements for pharmaceutical enterprises business transparency and full disclosure of information have grown further. Similarly, enterprises have also recognized the necessity to strengthen the communication with the public through a comprehensive way, and rebuild investors and other stakeholders’ trust in business. Although there are so many research of the corporate social responsibility information disclosure, but are all in lack of the study of pharmaceutical industry, the refore, research on the pharmaceutical industry social responsibility information disclosure becomes more and more urgent.This paper firstly analyzes the macro background of the research, and systematizes research trends of social responsibility information disclosure at home and abroad. Combining the characteristics of pharmaceutical industry with the related content of social responsibility to analyze the current situation social responsibility information disclosure of China’s pharmaceutical industry, finally find out the existing problems of inadequate disclosure, regulatory deficiencies, substantive difference etc. Then complying to the advanced system of the USA, UK, France and Swiss Roche’s advanced experience, I put forward optimized suggestions to social responsibility information disclosure of the pharmaceutical industry and the construction of the evaluation index system of listed corporate social responsibility information quality of medicine in China, so as to provide reference for social responsibility information disclosure of China’s pharmaceutical industry. |