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The Social and Environmental Disclosure Review from Perspective of Organizational Legitimacy Theory |
DAI Xin, MAO Jiang-Hua, WANG Wu, CAO Qiu-Liang |
1.Huazhong University of Science and Technology, Wuhan, China; 2. Henan Academy of Sciences, Zhengzhou, China |
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Abstract 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.
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Received: 30 December 2010
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