中国制药业环境信息披露综述

Review on Environmental Information Disclosure of Chinese Pharmaceutical Industry

制药业是中国重污染行业之一,为阐述以往药企环境信息披露(EID)质量,并总结中国制药业EID现状,为今后建立药企环境报告质量考评指标体系,亦为学者、政策制定者、药企领导者进一步改善企业EID问题提供帮助,系统性回顾了37篇发表于中文学术期刊(2004-2018)并涉及中国制药业EID的文章。结果表明:中国制药业EID发展缓慢,1991年至今EID质量偏低,影响因素复杂。当前主要挑战有:中国相关政策法规开始趋于强制要求上市公司披露环境信息,但药企自身意识不足,EID第三方鉴证机构不成熟。建议今后建立药企环境报告质量考评指标体系时,针对制药工业特点细化评分条目。同时建议未来研究观察制药业EID长期连续性数据,注重国内外制药业EID的差异与差距。

Pharmaceutical industry is the one of heavy pollution industries in China.This study aims to expoundthe quality of Environmental information disclosure(EID)in Chinese pharmaceutical companies in the past,to summarize the current status of EID in Chinese pharmaceutical industry,to provide the help for establishing the quality evaluation index system for environmental reports of pharmaceutical companies,and to give suggestions for scholars,policy makers and pharma's leaders to further improve the EID problem.We systematically reviewed 37 articles published in Chinese academic journals(2004-2018),related to EID in Chinese pharmaceutical industry.Results show that:EID of Chinese pharmaceutical industry grows slowly;the quality of EID has been low since 1991;the influencing factors are complex.Currently,the main challenges are:The Chinesegovernment has begun to force listed companies to disclose environmental information,but the company's own awareness is insufficient and the development of EID identification bureaus in a third party is not mature.We recommend that the score entries should be refined by the characteristics of the pharmaceutical industry when establishing the quality evaluation index system for environmental reports of pharmaceutical companies in the future.At the same time,future researches should observe the long-term continuity data of EID in the pharmaceutical industry,and pay attention to the differences and gaps in EID between domestic and foreign pharmaceutical industry.