| Since the reform and opening up,China’s economy has developed quickly.But for a long time,environmental pollution has become a serious problem in China.To achieve rapid economic development,my country does not hesitate to sacrifice the environment,which has long been overwhelmed.Environmental protection is still a problem needs to be addressed in China’s economic and social development,and my country still has a long way to go in environmental governance.In 2020,General Secretary Xi Jinping mentioned in the 75 th United Nations General Assembly that we should strive to reach the carbon peak by 2030 and achieve carbon neutrality by2060.From the perspective of enterprises,enterprises are the main body that causes environmental pollution and resource utilization,and should take the responsibility of environmental governance.This paper analyzes the current situation of environmental protection investment in the pharmaceutical industry and the motivation and economic consequences of environmental protection investment strategies adopted by Kelun Pharmaceutical in different periods from 2010 to 2020.Whether there is a certain promotion effect on the economic.The study found that:（1）Environmental investment has gradually improved the operating conditions of Kelun Pharmaceuticals.（2）Kelun Pharmaceutical adopts an active environmental protection investment strategy,and its financial performance is lagging behind,but in the long run,it will promote the economic benefits of the enterprise.（3）In the process of environmental protection investment,Kelun Pharmaceutical has shown the trend of "high investment,low benefit".The funds invested by enterprises in environmental protection innovation cannot be fully and effectively converted into corporate income.It is suggested that:（1）The pharmaceutical industry should establish and improve the system of environmental information disclosure.（2）Enterprises should combine national environmental policies,fully consider the sustainability of enterprises,and formulate corresponding environmental protection investment strategies.（3）It is suggested that enterprises should allocate resources rationally while increasing R＆D and innovation in environmental protection.This paper takes the environmental protection investment strategy of Kelun Pharmaceutical as the research object,and studies the environmental protection investment strategies of micro-enterprises from 2010 to 2020,the reasons for the choice of environmental protection investment strategies,and the economic consequences of enterprises adopting different environmental protection investment strategies.It tries to clarify the changes of financial performance and non-financial performance of enterprises in different environmental investment strategies,and promote the comprehensive development of enterprises in environmental protection,social responsibility and economy.In order to provide a unique internal research perspective and enrich the research direction of pharmaceutical manufacturing enterprises in the field of environmental protection investment.By analyzing the changes in environmental regulation,the current situation of the pharmaceutical industry,and taking Kelun Pharmaceutical as a case company,this paper analyzes the motivation and economic consequences of its environmental protection investment strategy,and provides a certain reference for other pharmaceutical companies to adjust their environmental protection investment strategies.More companies have invested funds in the field of environmental protection and actively fulfilled their corporate responsibilities. |
