Research on ESG Information Disclosure Issues and Countermeasures of Pharmaceutical Listed Companies: A Case Study of HL Pharmaceutical

DOI: https://doi.org/10.62517/jse.202511309

Author(s)

Xuanqiao Long, Haiyan Zhao*

Affiliation(s)

Business School, Lingnan Normal University, Zhanjiang, China *Corresponding Author

Abstract

With the promotion of ESG (Environmental, Social, and Governance) concepts, the fulfillment of social responsibilities and sustainable development in pharmaceutical enterprises have garnered significant attention. This paper takes HL Pharmaceutical as the research subject to explore the current status and improvement strategies of ESG information disclosure among Chinese pharmaceutical listed companies. The study constructs an ESG information disclosure quality evaluation system comprising 50 indicators across three dimensions: environment, society, and governance. A longitudinal and horizontal comparative analysis is conducted to assess the quality of HL Pharmaceutical’s ESG information disclosure. This research provides practical references for pharmaceutical enterprises to enhance ESG information disclosure quality and offers insights for promoting sustainable development in the industry.

Keywords

ESG; ESG Information Disclosure; HL Pharmaceutical

References

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