中文摘要：

以SSCI、EBSCO和Emerald数据库中检索到的75篇英文文献为样本,基于组织合法性理论视角,从社会和环境披露动机、策略、影响因素和绩效等方面进行梳理分析,概括现有社会和环境披露研究的特征。然后,在此基础上提出了若干建议与展望,以期为国内未来研究提供借鉴。

英文摘要：

Based on 75 papers retrieved from SSCI,EBSCO and Emerald database,this paper makes summary of the existing research and analysis of social and environmental disclosure,motivation,strategy,influencing factors and performance from organizational legitimacy theory perspective.It makes some proposals and advices to provide reference for future domestic research in this regard.