Research On Environmental Information Disclosure Quality Evaluation Of Hisun Pharmaceutical

Promoting the construction of ecological civilization is a prerequisite for the sound and rapid development of my country’s economy.General Secretary Xi Jinping once said that “it is necessary to correctly coordinate the relationship between economic development and ecological environment protection,and consciously promote green and sustainable development”,corporate environmental information disclosure It is the main information channel for external personnel to understand the company’s environmental behavior and environmental responsibility performance.The evaluation of the quality of environmental information disclosure is conducive to national environmental governance and rational decision-making by stakeholders.Based on the relevant theories of environmental information disclosure,this article uses Hisun Pharmaceuticals as the research object,and uses comparative analysis and content analysis in the research methods.First,through reading a large number of documents,understand the content of environmental information disclosure,disclosure methods,quality evaluation and Influencing factors.Third,the study analyzed the environmental information disclosure status of Hisun Pharmaceuticals in its annual reports and social responsibility reports during the seven years from 2013 to 2019,mainly from the three aspects of environmental information disclosure methods,contents and forms.After that,combining the characteristics of the pharmaceutical industry and the actual situation of Hisun Pharmaceuticals to construct an environmental information disclosure quality evaluation system,to clarify the basis for the selection of indicators of the quality evaluation system and the evaluation methods,and to analyze and evaluate the environmental information disclosure quality of Hisun Pharmaceuticals using the content analysis method.According to the results of the quality evaluation,the shortcomings are found,and then the problems and reasons in the environmental information disclosure are obtained.Finally,with the purpose of improving the quality of environmental information disclosure of Hisun Pharmaceuticals,the three-level suggestions of enterprise,society and government are put forward.my country’s environmental information disclosure supervision and industry companies provide reference.The final conclusions are as follows: First,the quality of environmental information disclosure of Hisun Pharmaceuticals is generally not high,and there are problems such as scattered disclosure methods,incomplete disclosure content,mainly qualitative information,lack of quantitative information,and insufficient disclosure voluntariness.Second,the reasons for the low quality of Hisun’s environmental information disclosure are affected by various internal and external factors.External factors include incomplete environmental information disclosure laws and regulations,and internal factors include imperfect corporate governance structure and lack of a composite type of environmental protection and finance.Talent and lack of third-party audits.Third,in order to improve the quality level of environmental information disclosure of Hisun Pharmaceuticals,from the corporate level,it is proposed to improve corporate environmental information disclosure methods,improve corporate environmental information disclosure content,improve environmental information disclosure awareness,optimize corporate governance structure,and introduce third-party audits,etc.Measures,from the social level,it is recommended to strengthen the public’s environmental supervision and the media’s supervision of public opinion.From the government level,it is possible to improve the relevant laws and regulations of corporate environmental information disclosure,formulate environmental accounting and environmental information disclosure disclosure standards,and build a corporate environmental information joint supervision system,and Provide reference for other companies in the same industry.