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Research On Semi-structured Integration And Disclosure Of ESG Information

Posted on:2024-04-09Degree:MasterType:Thesis
Country:ChinaCandidate:C C MiaoFull Text:PDF
GTID:2569307061978439Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of the era of big data,Big Smart Cloud technology has provided new solutions for the integration and disclosure of enterprise ESG information,resulting in significant changes in traditional integration and disclosure.Among them,pharmaceutical manufacturing enterprises in China have received much attention due to their important role in the epidemic,and the community has also put forward updated and higher requirements for pharmaceutical manufacturing enterprises to fulfill their social responsibilities.However,the ESG performance of pharmaceutical manufacturing enterprises over the past decade has not been satisfactory.Most of the ESG information disclosed lacks integrity,readability,and comprehensibility,and there are obstacles to the communication between their information.This makes it difficult for ESG report users to obtain more detailed and effective ESG information when reviewing reports,making it difficult to objectively evaluate the performance of the enterprise’s ESG and make decisions that are consistent with the actual situation.Based on this,this article takes Fosun Pharmaceutical as the research object,focusing on the integration and disclosure of Fosun Pharmaceutical ESG information in the context of big data,analyzes the current situation of Fosun Pharmaceutical ESG information disclosure,and attempts to find a balance between ESG structured information and unstructured information management,forming a semi structured integration and disclosure optimization model.Research has found that Fosun Pharmaceutical has formed a complex MIS architecture during its decades of growth.Its core is a financial sharing information system,with a comprehensive cost control platform as its link,and a human resources platform and a business process platform as its two wings.Companies can quickly analyze and process large amounts of diverse and authentic data to extract valuable information to meet their business needs.However,the current level of information system construction does not match the overall disclosure quality of ESG reports.The likely reason is that the data collected and stored between various information systems cannot be shared,and there is a certain degree of subjectivity in the collection of unstructured ESG information,and it is difficult to ensure its integrity.Therefore,this article believes that pharmaceutical manufacturing enterprises should adopt event driven models to ensure data consistency and availability,and establish corresponding standards and rules to effectively communicate and collaborate in different information systems,eliminate data silos,and promote the interconnection of ESG information.In view of this,this article proposes to integrate and disclose the internal and external transmission processes of Fosun Pharmaceutical’s performance,manpower,business,and cost information system using three aspects: data collection and storage layer,integration processing layer,and output disclosure layer,with the ESG information chain as the core,integrating the event approach and database method into the enterprise management information system.This optimization process is called the integration and disclosure of the semi structure of ESG information,Make their ESG information more valuable.
Keywords/Search Tags:ESG information, Information system, Events Approach, REA model
PDF Full Text Request
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