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Research On Social Responsibility Information Disclosure Of TSL Pharmaceutical Corporation

Posted on:2016-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:S WangFull Text:PDF
GTID:2309330461999627Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the sustainable development of the society, the social responsibilities that enterprises take get more and more attentions from the public. In recent years, the pollution and disqualification of the drug which are caused by the pharmaceutical industry gradually emerged. And the direction of future development in the field of medicine raises more and more attentions from the people. For example, according to the "poison capsule" event and the environmental pollution from pharmaceutical enterprises it figures out that social responsibilities of the medicine and its related industries have received wide attentions, especially its information disclosure. So, pharmaceutical enterprises should take the responsibilities of protecting and guaranteeing the quality and safety of the drug. In addition, in the process of production and operation, the pharmaceutical enterprises should ensure that the discharge of "the three wastes" is up to the standard and pursue the growth of the economic interests on the basis of protecting environment, which ultimately achieves the sustainable development of economy, society and environment.Based on the theory of the stakeholder theory, the triple bottom line theory, sustainable theory, as well as the cost-benefit principle, and adopted the methods of the literature research, content analysis as well as case study, combining G3.1 guide and the writing guidelines of Chinese corporate social responsibility report(CASS –CSR2.0), this paper has analyzed the status quo of the information disclosure from the social responsibility of TSL pharmaceutical company, as well as its existing problems and reasons of the formation. Through the analysis, it finds out that the main problems exist in the information disclosure related with the social responsibility from TSL pharmaceutical company are as follows: insufficient disclosure content, too much qualitative indexes, less qualitative indexes, inadequate disclosure of the additional indicators in the field of the pharmaceutical industry, no mention of the negative information, and deficiency of the examination and declaration from the third party. Aiming at the above problems and its formations, this article puts forward some specific suggestions for improvements, such as the adoption of combining qualitative analysis and quantitative analysis, more disclosure of the additional indicators in the pharmaceutical industry, compliance with the principle of "balance", addition of the examination from the third party and enhancement of the credibility in the social responsibilities’ report.Through the analysis of the data in the annual reports of the social responsibility of TSL pharmaceutical company from 2011 to 2013, the expected results of this paper is to improve the information disclosure of TSL pharmaceutical company’s social responsibility, strengthen its fulfillment of social responsibility, enhance its social reputation, and provide guidance for the sufficient information disclosure and implementation of the social responsibility.
Keywords/Search Tags:Social responsibility, Information disclosure, Sustainable development, Stakeholders
PDF Full Text Request
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