生物医药企业社会责任报告披露质量评价  

Evaluation of the quality of disclosure of social responsibility reports of biopharmaceutical companies

作　　者：左红武[1] 李泽建[2] 张韬 ZUO Hongwu;LI Zejian;ZHANG Tao(Faculty of Continuing Education,Kunming University of Science&Technology,Kunming Yunnan 650500,China;Faculty of Management and Economics,Kunming University of Science&Technology,Kunming Yunnan 650500,China)

机构地区：[1]昆明理工大学继续教育学院,云南昆明650500 [2]昆明理工大学管理与经济学院,云南昆明650500

出　　处：《未来与发展》2024年第2期98-104,共7页Future and Development

基　　金：云南省省院省校教育合作人文社会科学研究项目“云南省生物医药产业高质量发展对策研究”(SYSX202023);昆明理工大学云南产业发展研究重点项目“云南生物医药产业全产业链构建策略研究”(2022Z09)。

摘　　要：企业社会责任报告影响企业声誉和市场认可度,利益相关方对企业信息披露的内容和质量要求越来越高,我国企业社会责任报告披露质量还存在不足。本文综合不同社会责任报告评价标准,结合我国实际,构建了包括7个维度的评价体系。依据该体系,以2018-2020年中证800(CSI800)中的27家上市生物医药企业为样本,应用内容分析法和专家打分法对样本企业社会责任报告内容的披露质量进行分析和评价。结果表明,生物医药企业发布社会责任报告数量虽然总体呈上升趋势,但其内容质量总体水平偏低,还存在着对社会责任理念认识不足、披露信息的质量不高、缺乏第三方监督审验等问题。就此提出要加强企业对社会责任理念的理解和认识、落实企业对社会责任治理与管理方面的信息披露、完善企业社会责任报告的编制标准和会计制度及推进社会责任报告规范化和合法化等策略建议。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 20182020,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 fulfllment 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.

关 键 词：企业社会责任报告 披露质量 生物医药企业 内容分析法 

分 类 号：R95[医药卫生—药学] F234.1[经济管理—会计学]