本文選題：企業(yè)社會責(zé)任 + 信息披露　； 參考：《蘭州大學(xué)》2013年碩士論文

【摘要】：近些年,在全球經(jīng)濟(jì)發(fā)展的同時(shí),環(huán)境污染、質(zhì)量不合格、員工權(quán)益受損、消費(fèi)者權(quán)益得不到保障等問題也頻繁出現(xiàn),這主要是由于企業(yè)單純以營利為目的,不關(guān)注利益相關(guān)者的需求,不承擔(dān)企業(yè)社會責(zé)任所造成的。因此,企業(yè)社會責(zé)任問題越來越受到國際國內(nèi)社會的廣泛關(guān)注,已成為當(dāng)今世界企業(yè)發(fā)展的重要時(shí)代潮流和經(jīng)濟(jì)全球化時(shí)代新的商業(yè)規(guī)則。目前在國際上,企業(yè)社會責(zé)任越來越被各國政府、企業(yè)、民眾等各界所熟知,已成為衡量一個(gè)企業(yè)是否具有競爭力,是否能夠持續(xù)發(fā)展的重要指標(biāo)。在我國,雖然企業(yè)對社會責(zé)任的履行和披露尚處于初級階段,相對發(fā)達(dá)國家而言還有很大差距,但近些年也越來越受到社會各界的廣泛關(guān)注,要求企業(yè)履行社會責(zé)任的呼聲也越來越高。然而,作為企業(yè)社會責(zé)任重要組成部分的企業(yè)社會責(zé)任信息披露,其披露水平標(biāo)志著企業(yè)社會責(zé)任的發(fā)展程度,在國際國內(nèi)社會責(zé)任迅速發(fā)展的大趨勢下,政府、企業(yè)及社會各界也開始高度關(guān)注企業(yè)社會責(zé)任信息披露,對企業(yè)社會責(zé)任信息披露的載體——企業(yè)社會責(zé)任報(bào)告的研究也日益增多。另外,作為承擔(dān)著人類生命健康安全特殊使命的醫(yī)藥行業(yè),其社會責(zé)任信息披露更是備受關(guān)注。 因此,本文以華潤雙鶴藥業(yè)社會責(zé)任報(bào)告為研究對象,為了更好的找出影響雙鶴藥業(yè)社會責(zé)任信息披露不足的主客觀原因和相應(yīng)的改進(jìn)措施,本文首先采用文獻(xiàn)研究法,對社會責(zé)任信息披露內(nèi)容、披露形式、影響因素等進(jìn)行全面梳理,系統(tǒng)介紹國內(nèi)外對于社會責(zé)任信息披露的研究成果,對本文的研究有很大幫助。在此基礎(chǔ)上,本文采用內(nèi)容分析法,參照GRI指標(biāo)索引和《中國企業(yè)社會責(zé)任報(bào)告編制指南(CASS-CSR2.0)》,在評價(jià)醫(yī)藥行業(yè)上市公司社會責(zé)任信息披露現(xiàn)狀的基礎(chǔ)上,通過橫向比較和縱向比較發(fā)現(xiàn)雙鶴藥業(yè)社會責(zé)任信息披露內(nèi)容和形式中存在的不足,橫向比較是指與行業(yè)平均水平比較和與行業(yè)最高水平比較,縱向比較是與自身比較。然后,針對披露中存在的不足和雙鶴藥業(yè)自身特點(diǎn)提出相應(yīng)的改進(jìn)方案與建議,最后提出要從企業(yè)文化、內(nèi)部制度、人員三個(gè)方面來保障雙鶴藥業(yè)社會責(zé)任信息披露有所改進(jìn)。本文旨在提高雙鶴藥業(yè)社會責(zé)任信息披露水平,進(jìn)而提高雙鶴藥業(yè)的社會聲譽(yù),增強(qiáng)其品牌可信度。同時(shí),在探討雙鶴藥業(yè)社會責(zé)任披露問題時(shí),本文還將分析醫(yī)藥行業(yè)社會責(zé)任信息披露現(xiàn)狀,這將有助于推動(dòng)我國制藥行業(yè)社會責(zé)任信息披露的整體發(fā)展。
[Abstract]:In recent years, along with the development of the global economy, problems such as environmental pollution, unqualified quality, loss of employees' rights and interests, and lack of protection of consumers' rights and interests have frequently arisen. This is mainly due to the fact that enterprises simply aim at making profits. Do not pay attention to the needs of stakeholders, do not assume corporate social responsibility caused by. Therefore, the problem of corporate social responsibility has been paid more and more attention by the international and domestic society, and has become an important trend of the development of enterprises in the world and a new commercial rule in the era of economic globalization. At present, corporate social responsibility is more and more familiar to governments, enterprises, people and other circles in the world. It has become an important indicator to measure whether an enterprise has competitiveness and can develop continuously. In China, although the implementation and disclosure of corporate social responsibility is still in the initial stage, compared with the developed countries, there is still a big gap, but in recent years, more and more people from all walks of life pay more and more attention to it. Demands the enterprise to fulfill the social responsibility the voice also to be higher and higher. However, as an important part of corporate social responsibility, corporate social responsibility information disclosure, its disclosure level marks the development of corporate social responsibility, in the international and domestic social responsibility rapid development trend, the government, Enterprises and social circles also begin to pay close attention to the disclosure of corporate social responsibility information, and the research on corporate social responsibility report, which is the carrier of corporate social responsibility information disclosure, is increasing day by day. In addition, as a special mission of human life, health and safety of the pharmaceutical industry, its social responsibility information disclosure has attracted much attention. Therefore, this paper takes the social responsibility report of Shuanghe Pharmaceutical Industry of China Resources as the research object, in order to better find out the subjective and objective reasons that affect the insufficient disclosure of social responsibility information of Shuanghe pharmaceutical industry and the corresponding improvement measures, this paper firstly adopts the method of literature research. The contents, forms and influencing factors of social responsibility information disclosure are comprehensively combed, and the research results of social responsibility information disclosure at home and abroad are introduced systematically, which is of great help to the research of this paper. On this basis, this paper adopts content analysis method, referring to GRI index and CASS-CSR 2.0, on the basis of evaluating the current situation of social responsibility information disclosure of listed companies in pharmaceutical industry. Through horizontal and vertical comparison, we find that the content and form of social responsibility information disclosure of Shuanghe pharmaceutical industry are insufficient. Horizontal comparison refers to the comparison with the average level of the industry and the highest level of the industry, and the vertical comparison is the comparison with itself. Then, in view of the deficiency in disclosure and the characteristics of Shuanghe Pharmaceutical Industry, this paper puts forward corresponding improvement schemes and suggestions. Finally, it proposes to improve the disclosure of social responsibility information of Shuanghe Pharmaceutical Industry from three aspects: corporate culture, internal system and personnel. The purpose of this paper is to improve the level of social responsibility information disclosure in Shuanghe Pharmaceutical Industry, and then to improve the social reputation and brand credibility of Shuanghe Pharmaceutical Industry. At the same time, when discussing the social responsibility disclosure of Shuanghe pharmaceutical industry, this paper will also analyze the current situation of social responsibility information disclosure in pharmaceutical industry, which will help to promote the overall development of social responsibility information disclosure in pharmaceutical industry in China.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.72;F270

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