Study On Quality Evaluation Of Environmental Information Disclosure In Pharmaceutical Enterprises

Since China’s reform and opening up,especially since the 18 th National Congress,the national economy has developed at a high speed and made great achievements.Although the strength of the national economy has been greatly improved and the happiness index of the people has been continuously improved,economic development has also brought about a series of ecological and environmental problems.In recent years,the Ministry of Ecology and Environment of the People’s Republic of China has issued relevant policies for enterprise environmental information disclosure,and all sectors of society have paid more attention to enterprise environmental information disclosure.However,the quality of environmental information disclosure in various industries is still uneven.Pharmaceutical enterprises,as one of the key pollution industries to be controlled by the state,have always been a hot issue of public concern in terms of their pollution emissions,governance and sustainable development.However,the awareness of environmental information disclosure in the pharmaceutical industry is not high,and the content of the disclosure is arbitrary due to the will and position of the discloser.There is no unified disclosure standard and no "law" to follow.Therefore,the information disclosed lacks credibility and comparability.One of the main reasons is that there is no unified environmental information disclosure quality evaluation system.Therefore,it is of certain theoretical significance and practical value to conduct a systematic study on the quality evaluation of environmental information disclosure of pharmaceutical enterprises,build a more rigorous logic and more practical quality evaluation system,and put forward feasible suggestions for improving the quality of environmental information disclosure of pharmaceutical enterprises.Based on the theory of sustainable development,stakeholder theory and social responsibility theory,this thesis selects 30 listed enterprises in the pharmaceutical industry from 2018 to 2020,and analyzes the current situation of environmental information disclosure of pharmaceutical enterprises in China from four aspects: the number and method of disclosure,the location of disclosure,the form of disclosure,and the content of disclosure.Consulting and referring to a large number of policy and regulatory documents and academic research results,36 evaluation indicators were initially selected based on the characteristics of environmental information disclosure in the pharmaceutical industry.Then 30 evaluation indicators for environmental information disclosure applicable to pharmaceutical enterprises were determined using the Delphi method.The weight of each indicator was calculated using the analytic hierarchy process and fuzzy comprehensive evaluation method,and an evaluation system for the quality of environmental information disclosure applicable to pharmaceutical enterprises was constructed.On this basis,three representative sample enterprises,Tongrentang,Kelun Pharmaceutical and Fosun Pharmaceutical,were selected for empirical analysis.The Delphi method was used to select environmental information disclosure quality evaluation indicators.The analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method were used to determine the weight of evaluation indicators and build an evaluation indicator system to evaluate their environmental information disclosure quality,and the rating results were empirically tested,Sort out the problems existing in the quality of environmental information disclosure of pharmaceutical enterprises,and give targeted countermeasures and suggestions to provide reference and reference for pharmaceutical enterprises to improve the quality of environmental information disclosure.