Evaluation Study on the Level of Social Responsibility Accounting Disclosure of Huaxi Biologicals

Authors

  • Wutong Xie
  • Hongxia Zeng

DOI:

https://doi.org/10.54097/ajmss.v3i3.10777

Keywords:

Corporate Social Responsibility, Pharmaceutical Industry, Information Disclosure, Huaxi Biologicals

Abstract

Enterprises in the development process should not only be committed to the development of business activities, but also must take up the huge impact on the social economy and nature produced with the development and growth of the company, and assume responsibility for society. This paper takes Huaxi Biological as the research object, analyzes the form and content of the disclosure of corporate social responsibility information in the medical industry based on the table of corporate social responsibility information scoring system of the medical industry, and finds that there are problems such as the lack of indicators, unbalanced disclosure, and incompleteness of Huaxi Biological's CSR report, etc. Finally, this paper puts forward suggestions from the three levels of the disclosure system, indicators, and regulation with the aim of promoting China's medical industry social responsibility disclosure's overall sustainable development.

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References

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Zhang Ping. Research on information disclosure system under the reform of registration system of China's science and innovation board. Hainan Finance, 2019(5):43-50.

Wang Xia, u Yi,Chen Lu. Does Corporate Social Responsibility Disclosure Help Screening Financial Reporting Quality. Research on Finance and Economics,2014(5):133-144.

Huang Di. Discussion on Corporate Social Responsibility Information Disclosure under the Perspective of Legitimacy[J]. Finance and accounting newsletter,2020, (20).

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Published

20-07-2023

Issue

Section

Articles

How to Cite

Xie, W., & Zeng, H. (2023). Evaluation Study on the Level of Social Responsibility Accounting Disclosure of Huaxi Biologicals. Academic Journal of Management and Social Sciences, 3(3), 38-44. https://doi.org/10.54097/ajmss.v3i3.10777