| ESG is an acronym for Environmental,Social,and Governance,which was formally pr oposed by the United Nations in the Global Compact released in June 2004.After that,with the attention of relevant United Nations organizations and many investment funds,the conc ept of positive externalities of enterprise development gradually took root.The International Sustainable Development Standards Board(ISSB)proposed in 2022 that ESG related stand ards should be established to improve the ESG information disclosure and evaluation syste m.As ESG related research is in the ascendant,more and more enterprises are actively discl osing ESG information,and many well-known evaluation institutions,such as Morgan Stanl ey and Shangdao Ronglu,have begun to construct enterprise ESG evaluation systems.In recent years,there have been numerous cases of fraud in pharmaceutical enterprises,both financial fraud and vaccine fraud,which have had a serious adverse impact on consum ers and the entire market.Pharmaceutical enterprises bear the responsibility of life,and their product quality is not allowed to make mistakes,which is strictly required by many stakeho lders.At the same time,laws and regulations set many environmental protection standards a nd product quality standards for pharmaceutical enterprises.This also indicates that pharma ceutical companies should take more responsibility for ESG.Enterprise development not on ly requires the pursuit of economic benefits,but also bears the responsibility for all stakehol ders.With the increasingly stringent requirements of the international market for ESG,if Ch ina’s listed companies do not establish a sound ESG management system,it may affect the i nternational market’s judgment on China’s listed companies,leading to financing difficulties for China’s listed companies in the international market.In addition,ESG standards have n ot yet been fully established,and enterprises tend to disagree when implementing ESG man agement and information disclosure,resulting in significant differences in information discl osure among different enterprises,which poses certain difficulties in evaluating ESG respon sibilities.Considering the existing difficulties in ESG evaluation,this article,based on the mains tream ESG evaluation systems at home and abroad,combines the design advantages of forei gn ESG evaluation systems with the localization advantages of domestic ESG evaluation sy stems,and fully integrates the industry characteristics of pharmaceutical enterprises,such as high product quality requirements of pharmaceutical enterprises,and pharmaceutical enterp rises paying more attention to humanistic care,to design an ESG evaluation system for phar maceutical enterprises’ ESG responsibility evaluation.Subsequently,this article takes "Jiang zhong Pharmaceutical" as a case study and uses factor analysis to conduct ESG scoring and ranking for all pharmaceutical manufacturing listed companies that disclosed ESG reports o r social responsibility reports in 2021.Finally,it observes the ranking of "Jiangzhong Pharm aceutical" in various dimensions of the industry,and analyzes its ESG performance.The ana lysis results show that "Jiangzhong Pharmaceutical" has a good overall ESG performance,with high scores for each dimension,Only material saving performance is poor.At the same time,the construction of the ESG evaluation system for pharmaceutical enterprises also ho pes to provide a reference for the ESG evaluation of Chinese pharmaceutical enterprises,en hance the importance of pharmaceutical enterprises to ESG,and promote the sustainable de velopment of the pharmaceutical industry. |
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