Corporate disclosure of vaccine producers after Covid-19 disease

The Covid-19 emergency has rapidly changed the pharmaceutical sectors. A small group of companies have realized the first Covid-19 vaccines in a short time, starting the global distribution of their products. This process has necessarily relevant effects on the global performance of vaccine producers by rapidly improving their global and financial results. In this perspective, the vaccine makers are called upon to provide clear disclosure in their reports regarding their corporate performance and the effects of the vaccine development. The aim of this paper is to investigate whether or not the vaccine producers have changed their disclosures to underline the effects of Covid-19 vaccine production. The research uses a content analysis of the reports provided by the vaccine producers in the last two years (2020 and 2021). After selecting the companies, the research collects the reports of each vaccine producer, such as social and sustainability reports. The data collection will be extended to secondary sources, aiming to obtain a clear picture of the corporate disclosure. The results contribute to opening a discussion about the corporate disclosure of Covid-19 vaccine producers. The need to provide a clear representation of global performance in this sector contributes to the global dialogue about the pharmaceutical sector based on empirical data and analysis. The study has the limitation of being based on an analysis of reports linked to a recent phenomenon; we argue that this research needs to be repeated in the near future after the end of the Covid-19 global emergency. This research has an exploratory nature as, to the best of our knowledge, no previous studies have focused on corporate disclosure of Covid-19 vaccine producers.