Evaluation of the quality of disclosure of social responsibility reports of biopharmaceutical companies
CSR reports affect corporate reputation and market recognition,and stakeholders are more and more demanding the content and quality of corporate feedback disclosure,and there are terribly shortages in the quality of CSR report disclosure in China.This paper summarizes different evaluation standards for social responsibility reports and constructs an evaluation system including seven dimensions in light of the current situation in China.Using a sample of 27 listed biopharmaceutical companies in CSI 800(CSI800)from 2018-2020,the evaluation system was applied to analyze and evaluate the quality of disclosure of social responsibility report contents of the sample companies,through content analysis and expert scoring methods.The research results show that although the number of social responsibility reports issued by biopharmaceutical companies is generally on the rise,the integral quality of this items content is low,and more than 70%of the CSR reports have unsatisfactory scores,while there are blind spots in the fulfillment of social responsibility such as insufficient awareness of the concept of social responsibility and lack of third-party supervision and verification.In this regard,this paper aim to improve the understanding and awareness of CSR concept,improve this disclosure of strategic information on CSR governance and management,and establish accounting standards for CSR to drive the standardization as well as legalization in terms of CSR reports.
corporate social responsibility reportingdisclosure qualitybiopharmaceutical companiescontent analysis method
NETL
NSTL
万方数据
维普
