The Impact Of Environmental Accounting Information Disclosure On Financial Performance Of Listed Companies In Pharmaceutical Industry

With the improvement of national economic strength,medical construction has attracted more and more attention.The vigorous development of the pharmaceutical industry has brought considerable economic benefits and improved the level of medicine,but the problem of environmental pollution can not be underestimated.As one of the industries with serious pollution,the pharmaceutical industry may have a bad impact on the health of the people and the financial performance of enterprises if it is not paid attention to.The pollution of pharmaceutical industry is not only because of the inherent pollution ability of pharmaceutical industry,but also because enterprises turn a blind eye to environmental pollution and there are defects in the disclosure of environmental accounting information.Therefore,starting from the perspective of the pharmaceutical industry,this thesis mainly discusses how environmental accounting information disclosure affects financial performance in the heavily polluted pharmaceutical industry,hoping to strengthen the attention of enterprises to pollution prevention and control and the construction of environmental accounting information disclosure.Firstly,this thesis discusses the environmental accounting theory at home and abroad,and analyzes the relevant accounting concepts and theories.Then it analyzes the current situation and pollution of the pharmaceutical industry,selects 99 listed companies from the pharmaceutical industry as experimental samples,and uses empirical analysis to analyze the relationship between environmental accounting information disclosure and financial performance.After that,select ul for case analysis.According to the changes of these two data,analyze the specific impact of enterprise information disclosure on various indicators of financial performance from 2015 to 2020,and then put forward the Countermeasures for UL.Finally,from the perspective of the pharmaceutical industry,draw the research conclusions and put forward the corresponding countermeasures.Promote pharmaceutical enterprises to enhance their awareness of environmental protection,let them do a good job in pollution prevention and control,and provide some reference value for ecological environment protection and sustainable development.