Research On Environmental Accounting Information Disclosure In Pharmaceutical Manufacturing Industry

The pharmaceutical manufacturing industry has been listed as one of the key environmental management industries by the national environmental protection department,and environmental protection is an important factor affecting the healthy development of the pharmaceutical manufacturing industry.Environmental accounting information disclosure is an important work in the pharmaceutical manufacturing industry,which is related to the development of environmental protection behavior of enterprises,the needs of environmental protection information users and the sustainable development of enterprises.But,at present,our country has not yet formed a complete specification of environmental accounting information disclosure system,the theoretical research content is relatively rich,but relatively lack of practice research,in view of the environmental accounting information disclosure research mainly concentrated in coal,chemical industry,pharmaceutical manufacturing industry environmental accounting information disclosure research less,the disclosure of many problems,pharmaceutical manufacturing industry environmental accounting information disclosure research.Focusing on the core goal of enhancing the disclosure of the pharmaceutical manufacturing sector,this paper will analyze 18 listed companies,taking into account stakeholder theory,information asymmetry theory,social responsibility theory,and sustainable development theory.Summarizing the previous research results,it will firstly define the environmental accounting,environmental accounting information,and related concepts.The pharmaceutical manufacturing industry’s environmental accounting information disclosure of listed companies is the current situation;thus,a company with a high degree of disclosure was chosen as the research object.Further exploration of the disclosure methods and contents of environmental accounting information is also necessary.Between 2017 and 2021,this paper will highlight the remarkable successes and deficiencies of the pharmaceutical industry,and then put forth proposals to enhance the disclosure of environmental accounting data..In the pharmaceutical industry,it has been discovered that there are certain issues,such as a dearth of enthusiasm to openly divulge information,an inadequate standard of disclosure,incomplete material of disclosure,a lack of unified disclosure criteria,and a dearth of external environmental information analysis.In the past five years,a comprehensive analysis of "Company" A’s disclosure situation revealed its level to be at the forefront of the industry.This was achieved through the incorporation of sustainable development into the content and the formation of a relatively flawless system for disclosure work,providing other pharmaceutical manufacturing enterprises with a benchmark of experience.From the government’s perspective,to expedite the implementation of the obligatory disclosure of environmental accounting information work,the pharmaceutical manufacturing industry should be encouraged to enhance the level of disclosure of such information,as well as to construct more stringent environmental accounting information disclosure content standards and further refine financial structures.indicators related to environmental accounting,including resource consumption,pollutant discharge,investment and consumption,environmental income and so on,Strengthen the joint supervision of relevant departments over Incentivizing listed companies to disclose environmental accounting information,and from a corporate standpoint,creating an organization and management system of environmental protection,could be beneficial in improving the initiative of disclosing environmental accounting information for pharmaceutical manufacturing enterprises.Organizing society and third parties to bolster the audit and confirmation of environmental accounting information disclosure in the pharmaceutical manufacturing sector,a social perspective should be taken into account.To further this,training of environmental accounting professionals should be prioritized,with additional separate environmental accounting positions created..