Research on Environmental Accounting Disclosure Issues of Pharmaceutical Listed Enterprises — Taking Hai Zheng Pharmaceutical as an Example
Year: 2024
Type: article
Abstract: With the continuous improvement of environmental protection awareness and the promotion of ecological civilization construction, the fulfillment of environmental responsibility by enterprises has become one of the focuses of attention of all sectors of society. As a heavily polluting industry, the pharmaceutical manufacturing industry uses a large number of chemical substances in its production process, which poses a greater threat to the ecological environment. Therefore, the performance of pharmaceutical listed enterprises in environmental accounting information disclosure is particularly important. This paper takes Hai Zheng Pharmaceutical as the research object, discusses the mode and content of its environmental accounting information disclosure, and reveals the deficiencies in the disclosure process. At the same time, this paper analyzes the current situation of environmental accounting information disclosure and problems faced by the pharmaceutical industry as a whole, and finally puts forward suggestions to improve environmental accounting information disclosure, aiming to improve the disclosure quality and level of listed pharmaceutical enterprises and help them realize sustainable development.
Author: Yuxuan Wang
Institution: Shandong Institute of Business and Technology
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405590857