Circularly polarized luminescence (CPL) has been a vibrant research frontier at the intersection of chiral chemistry and photophysics, driven by its potential applications in three-dimensional displays, information encryption, biological sensing, and advanced photonic technologies. Although numerous reviews have summarized CPL materials according to specific material classes or application scenarios, a unified framework that correlates molecular chirality, structural amplification, and dynamic regulation across different platforms remains less systematically summarized. In this review, we move beyond a material-by-material description and establish a coherent molecular design-assembly regulation-stimuli response perspective to integrate recent advances in CPL-active systems. Organic materials are discussed from the viewpoint of intrinsic versus induced chirality, spanning chiral luminophores and achiral luminophores that acquire supramolecular chirality, and further extended to functional architectures including aggregation-induced emission luminogens, polymers, liquid crystals, and covalent organic frameworks. Metal-based systems are comparatively analyzed with respect to their distinct photophysical origins, encompassing lanthanide and transition-metal complexes, metal clusters, and metal-organic frameworks, which frequently exhibit high photoluminescence quantum yields and enhanced dissymmetry factors. Particular emphasis is placed on stimuli-responsive regulation strategies, where external triggers, such as solvent, temperature, pH, light irradiation, mechanical force, and electric fields, enable reversible CPL switching, handedness inversion, and amplification through mechanisms including conformational transformation, hierarchical assembly/disassembly, and energy-transfer modulation. By highlighting cross-platform commonalities in chiral information generation, transfer, and amplification, this review aims to clarify structural-photophysical correlations that transcend individual material systems. Finally, current challenges and future directions are discussed, underscoring the necessity of rational design principles to simultaneously achieve high |glum| and high quantum efficiency, as well as the development of smart and dynamically controllable CPL materials for practical implementation in photonic and information technologies.
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