The outbreak of major public emergencies at the beginning of 2020 has caused an explosive increase in the public’s attention to pharmaceutical companies.In addition,since pharmaceutical companies’ main business is closely related to the response to public emergencies,the public hopes that pharmaceutical companies will actively participate in the response to and control of public emergencies during this special period.Actively assume their own social responsibilities.In addition,in recent years,the rapid development of Chinese economy,the continuous improvement of social development level,the continuous progress and development of social public awareness,no longer only pay attention to the basic needs of life,began to pay attention to the social responsibility and the implementation of the reality,thus promoting the social responsibility and social responsibility audit in our country development.Based on this,the social responsibility audit of pharmaceutical enterprises is combined with two social concerns of pharmaceutical enterprises,and the social responsibility audit of pharmaceutical enterprises is deeply studied.In this paper,relevant literature and data such as social responsibility and social responsibility audit are studied,the social responsibility of pharmaceutical enterprises is considered,and the social responsibility of pharmaceutical enterprises to stakeholders,the demand of the public for social responsibility information disclosure and the impact of public emergencies are analyzed.Three dimensions,11 secondary indexes and 31 tertiary indexes of the pharmaceutical corporate social responsibility audit evaluation system are determined,which makes the evaluation system more targeted than the previous system.In order to ensure the objective and fair evaluation results,this paper uses the combination of entropy method and efficacy coefficient method to evaluate the performance of pharmaceutical enterprises’ social responsibility.In order to ensure the usability and subjectivity of the evaluation results,the evaluation results are transformed into grades,and finally the calculation results are analyzed and corresponding optimization measures are proposed.This paper applies the constructed social responsibility audit evaluation system to SY company,and tests the practicability of the evaluation system;Through calculation,it is concluded that SY company’s social responsibility performance is level B,and the overall performance of the company is at a general level,and the results of specific indicators are analyzed,and suggestions for improvement are put forward.In addition,this article also from the enterprise,the government,the evaluation system,index essence of the social responsibility audit of the development of proposals,to help the social responsibility audit in the sustainable development of our country. |