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Research On ESG Information Disclosure Of NCPC

Posted on:2020-10-06Degree:MasterType:Thesis
Country:ChinaCandidate:Y L SunFull Text:PDF
GTID:2439330629450624Subject:Accounting
Abstract/Summary:PDF Full Text Request
Sustainable development is an important goal of China's economic and social construction.The concept of social impact investment is deeply rooted in the people's mind.In this context,the government,investment institutions and the public are increasingly concerned about the performance of corporate environmental,social and corporate governance responsibilities.It has also become a new factor affecting the competitiveness of enterprises to actively undertake environmental,social and corporate governance responsibilities and disclose ESG information.The development of ESG information disclosure in China is short,the level of disclosure is low,and there is a lack of unified ESG information disclosure standards,especially the lack of targeted and guiding enterprise ESG information disclosure standards for special industries and special types of enterprises.The pharmaceutical industry is a basic livelihood industry,and its ESG performance is the main object of social value investment.This paper selects ESG information disclosure of North China Pharmaceutical Company as the research object,according to the mainstream indicators of ESG information disclosure,using "Yili 99 index",through literature research and case study,analyzes the environment and current situation of ESG information disclosure of North China Pharmaceutical Company,and analyzes the problems and related causes in the process of ESG information disclosure.According to the relationship with the Yili index,the goal,principle,strategy and key content of ESG information disclosure of North China Pharmaceutical Co.,Ltd.are defined,and the safeguard measures of systematization and organization of ESG information disclosure of North China Pharmaceutical Co.,Ltd.are put forward.This study provides reference for other pharmaceutical enterprises to carry out ESG information disclosure.
Keywords/Search Tags:ESG information disclosure, pharmaceutical manufacturing industry, environmental responsibility, social responsibility
PDF Full Text Request
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