ABSTRACT
This chapter presents the theoretical framework through which relevant constructs are identified, operational variables are developed based on those constructs, and findings are interpreted in this study. It provides a brief overview of theorising in the prior social and environmental disclosure literature. The chapter discusses legitimacy theory and impression management theory and discusses stakeholder theory. It also adopts a joint consideration of legitimacy and stakeholder theories to understand Chinese listed firms' social and environmental disclosure practices. The chapter presents a theoretical framework of legitimacy and the stakeholder to study corporate social and environmental disclosure. It presents a theoretical framework of impression management, the stakeholder and legitimacy to study corporate socially responsible reputation. The chapter adopts a joint consideration of impression management, stakeholder and legitimacy theories to understand firms' socially responsible reputation statuses. It justifies the application of these frameworks in the Chinese context. The chapter presents the research hypotheses and finally provides conclusions.
