在全球气候变化背景下, 各国积极倡导构建绿色低碳循环的经济体系, 推进高质量发展和高效能治理。符合可持续发展理念的环境、社会、公司治理 (ESG) 受到国际社会的广泛关注。ESG信息披露是ESG发展的基础。生物医药行业是国际科技与经济竞争的战略制高点之一。完善企业的信息披露, 对增强企业竞争力、降低企业风险、提升企业绩效进而实现生物医药行业的可持续发展具有重要意义。本文以2020—2022年润灵环球生物医药板块ESG评级报告中的上市公司为样本, 对披露的ESG相关报告进行客观分析, 发现我国生物医药行业ESG发展存在披露率与披露水平低、披露标准多样、披露指标不完善以及定性指标为主等问题。本文选定某个企业为具体研究对象, 运用案例分析法, 将其信息披露报告与润灵环球评级关键核心议题进行对比, 针对行业信息披露普遍存在的问题对生物医药行业ESG信息披露核心议题进行完善。今后生物医药行业发展ESG应当提高企业披露率和ESG报告披露水平; 统一ESG报告的编制标准; 合理分配企业指标的披露占比, 并尽量使各指标定量化。

In the context of global climate change, countries are actively advocating the construction of a green, low-carbon and recycling economic system and promoting high-quality development and high-efficiency governance. Environmental, social and corporate governance (ESG) , which is in line with the concept of sustainable development, has been widely concerned by the international community, and ESG disclosure is the foundation of ESG development. The biomedical industry is one of the strategic high points of international science and technological and economic competition. Improving corporate disclosure is of great significance to enhance corporate competitiveness, reduce the risks of corporate, improve corporate performance and thus achieve sustainable development of the biomedical industry. Taking the listed companies in the ESG rating report of Runling Global Biomedical Sector from 2020 to 2022 as samples, this paper makes an objective analysis of the disclosed ESG-related reports, and finds that there are some problems in the development of ESG in China􀆳s biomedical industry, such as low disclosure rate and level, diverse disclosure standards, imperfect disclosure indicators and qualitative indicators. In this paper, an enterprise is selected as a specific research object, uses the case study method, and its disclosure report is compared with the key core issues of Runling Global Ratings by case analysis, so as to improve the core issues of ESG disclosure in the biopharmaceutical industry in light of the common problems that exist in the industry􀆳s disclosure of information. In the future, the development of ESG in the biopharmaceutical industry should improve the disclosure rate of enterprises and the disclosure level of ESG reports; unify the compilation standard of ESG reports; reasonably allocate the disclosure proportion of enterprise indicators, and try to make each indicator quantitative.