Research On Environmental Accounting Information Disclosure Of Pharmaceutical Manufacturing Listed Companies

The construction of ecological civilization is an important subject related to the healthy development of our country.As the economic main body of the society,enterprises’ production and operation activities will have a significant impact on the environment and society.With the improvement of public awareness of environmental protection and the development of environmental accounting,the performance of corporate environmental responsibilities has received more attention.Environmental accounting information disclosure which is an important way for companies to convey environmental management information to the public has also received more and more attention by enterprises.The level and quality of corporate environmental accounting information disclosure have a greater impact on the use of information by various stakeholders.Therefore,it is necessary to conduct research on corporate environmental accounting information disclosure to improve the quality of information disclosure.Firstly,this article summarizes the research on the motivation,method,content,quality evaluation of domestic and foreign related environmental accounting information disclosure,as well as the current situation of domestic pharmaceutical manufacturing information disclosure.Secondly,this article analyzes the disclosure of environmental accounting-related information in the domestic pharmaceutical industry on the basis of environmental accounting-related theories such as sustainable development,and finds that the relevant environmental accounting system in the industry is not perfect,and the disclosure method is not unified.There is also the problem of incomplete information in terms of disclosure content.Based on the analysis of the environmental accounting information disclosure of our country’s pharmaceutical manufacturing industry,this paper selects Fosun Pharma,which is the first in the industry to disclose environmental accounting information,and analyzes the method and content of environmental accounting information disclosure of the company in this case,and obtains enlightenment from it and discovers the problem of selective disclosure of information.As a company with a relatively high level of environmental accounting information disclosure in the industry,Fosun Pharma has a strong awareness of disclosing environmental accounting information,and can attach case explanations when disclosing information.It has substantial data support and strong credibility,which is worth learning from other companies.,But there are still some shortcomings of selective disclosure,disclosing only favorable information,and low comparability of information in different years.Finally,in view of the deficiencies in the disclosure of environmental accounting information by listed pharmaceutical manufacturing companies,this article proposes corresponding countermeasures from both the internal and external aspects of the industry: mainly proposes measures to improve the environmental accounting information disclosure system,standardize the method and content of environmental accounting information disclosure,and strengthen the joint supervision of relevant departments.