我国医药企业社会责任信息披露指标体系研究

Study of social responsibility information disclosure of pharmaceutical corporate in China

目的探讨我国医药企业社会责任信息披露指标体系。方法根据医药企业自身行业并特征结合相关社会责任理论,构建了一个具有层次的理论模型。结果与结论提出了一套适应医药企业的社会责任披露指标体系,探讨并对加强医药企业社会责任信息披露提出建议。

Objective To investigate the social responsibility information disclosure of pharmaceutical corporate in China. Methods According to the features of pharmaceutical enterprise and the theories of corporate social responsibility,this article constructs a theoretical model of pharmaceutical corporate social responsibility. Results and Conclusion This paper puts forward a disclosure index system based on this theory.Meantime,it offers some recommendations about how to strengthen corporate social responsibility information disclosure.