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中文题名:

 我国生物医药行业上市公司环境会计信息披露研究-基于润灵环球数据统计    

姓名:

 刘瑞晗    

保密级别:

 公开    

论文语种:

 chi    

学科代码:

 120203K    

学科专业:

 会计学    

学生类型:

 学士    

学位:

 管理学学士    

学位年度:

 2023    

校区:

 珠海校区培养    

学院:

 湾区国际商学院    

第一导师姓名:

 肖尧    

第一导师单位:

 人文和社会科学高等研究院    

提交日期:

 2023-06-06    

答辩日期:

 2023-05-07    

外文题名:

 Research on Environmental Accounting Information Disclosure of listed companies in biomedicine Industry based on Runling Global Data Statistics    

中文关键词:

 环境会计信息披露 ; 生物医药行业 ; 定量分析 ; 润灵环球    

外文关键词:

 Environmental accounting information disclosure ; biopharmaceutical industry ; quantitative analysis ; RunLing Global    

中文摘要:

随着我国经济的快速发展,环境污染问题越来越受到关注。企业作为污染的主要制造者,有责任承担环境保护的责任,并向利益相关者披露企业的环境会计信息。本文选择生物医药行业作为研究对象,利用润灵环球ESG责任评级数据统计,选取了不同评级的生物医药上市公司作为样本,通过巨潮资讯网寻找相应资料,从生物医药行业环境会计信息披露方式和信息披露质量两个方面进行定量分析。通过对披露信息的赋分,分析了不同评级的生物医药行业环境会计信息披露现状以及存在的主要问题,提出了解决生物医药行业环境会计信息披露问题的建议。本文的研究结果不仅可以为利益相关者提供决策帮助,也能够提高医药行业的社会形象。

外文摘要:

As China's economy continues to develop rapidly, environmental pollution is receiving increasing attention. As the main polluters, enterprises have a responsibility to assume environmental protection obligations and disclose their environmental accounting information to stakeholders. This article focuses on the biopharmaceutical industry, using the RunLing Global ESG responsibility rating data to select biopharmaceutical listed companies with different ratings as samples. By searching for relevant information on the Wisdom Database, quantitative analysis is conducted on two aspects: environmental accounting information disclosure methods and information disclosure quality in the biopharmaceutical industry. By assigning scores to the disclosed information, the current status of environmental accounting information disclosure in the biopharmaceutical industry and the main problems that exist are analyzed. This article proposes suggestions for solving the environmental accounting information disclosure problem in the biopharmaceutical industry, which not only provides decision-making assistance for stakeholders but also enhances the social image of the pharmaceutical industry.

参考文献总数:

 14    

馆藏号:

 本120203K/23041Z    

开放日期:

 2024-06-06    

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