This study examines human rights disclosure in the pharmaceutical industry’s corporate social responsibility reports from 2018 and 2023. The quality and extent of human rights-related topics are evaluated using the qualitative content method along with the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) frameworks to assess whether these disclosures are substantive or symbolic, and how they have changed over time. The findings suggest that the quality and extent improved, notably in Access to Medicines. However, disclosure on key human rights issues - Non-Discrimination, Forced, and Child Labor are significantly underreported. Through the lens of legitimacy theory, the study reveals that topics tied to shareholder interests are reported more substantively, while topics intended for the broader audience are highly symbolic.