企业应承担的社会责任及其披露一直是理论与实务界关注的热点。学者们从不同角度对企业社会责任信息披露的内容、提出背景、披露的动机及现状、社会责任信息披露对企业业绩的影响和披露质量等问题进行了深入的研究。本文对已有的相关理论研究进行回顾与总结,希望对我国社会责任信息披露的研究有所帮助。 Corporate social responsibility and its disclosure have always been the focus of attention both in theory and practice. Scholars conducted in-depth studies on the content of CSR disclosure, background, motivation and current situation of disclosure, impact of CSR disclosure on corporate performance and disclosure quality from different perspectives. This article reviews and summarizes the existing relevant theoretical studies, hoping to help our country’s social responsibility information disclosure research.