| ESG is the abbreviation of the English words Environmental,Social and Governance,which first appeared in the Global Compact issued by the United Nations in June 2004,and has been actively practiced in developed countries such as Europe and the United States,specifically indicating the responsibilities of enterprises at the three levels of environment,social and governance.ESG is a tool to measure the effectiveness of corporate social responsibility fulfillment,and it is a comprehensive and comprehensive governance method.With the continuous development of the social economy,in order to seek survival and legitimacy for their own development in the highly competitive market,enterprises have begun to gradually disclose ESG information and comprehensively evaluate their environmental,social and corporate governance performance.In 2018,Ashare listed companies took the initiative to disclose ESG governance and information,further improving their ESG performance.However,the development of ESG performance evaluation in China started late,and the overall rating lagged behind the international average,and it is urgent to strengthen the comprehensive evaluation of environmental,social and governance.However,for the pharmaceutical industry,which is related to people’s livelihood,there is a lack of industry standards that can uniformly measure ESG performance,the ESG information disclosure indicators of pharmaceutical enterprises are not uniform,and the performance evaluation system is not targeted.During the new crown pneumonia epidemic,negative incidents of pharmaceutical companies such as inferior masks and illegal drugs have occurred frequently,bringing negative social impact.It can be seen that China urgently needs to establish a set of evaluation systems that conform to national conditions and industry characteristics,so as to improve enterprises’ understanding of ESG and improve their ESG management level.Relying on stakeholder and other theories,this paper uses case studies and literature analysis methods,and uses AHP-entropy weight method and fuzzy comprehensive evaluation method to construct an ESG performance evaluation system in the pharmaceutical industry by drawing on the general practices of mainstream institutions at home and abroad.After that,Fosun Pharma,which has published its social responsibility report for 14 consecutive years,was selected as a case enterprise to verify the applicability of the ESG performance evaluation system in the pharmaceutical industry.The results show that Fosun Pharma’s ESG performance comprehensive rating is between BB-A and its environmental score has decreased,and environmental governance should be strengthened.During the epidemic,the contribution score of contribution and rural revitalization increased,indicating that enterprises actively fulfilled their social responsibilities.The disclosure of party organization construction makes the governance index of enterprises score high.At the same time,by analyzing the results,it will help pharmaceutical companies improve their understanding of ESG as soon as possible,optimize ESG performance from different levels,and promote the sustainable development of enterprises. |
