本文首先系统地介绍了企业社会责任的发展起源及概念,并立足于归纳企业社会责任信息披露的现状及企业社会责任和企业绩效之间的关系,并对未来的研究方向提出了一定的展望。 This paper first systematically introduces the origin and concept of the development of corporate social responsibility, and based on the current situation of corporate social responsibility disclosure and the relationship between corporate social responsibility and corporate performance, and put forward some prospects for future research.