Abstract
Low carbon sustainable development is a popular issue in contemporary economic development, after the Kyoto agreement was signed, various countries around the world invested in the establishment of a carbon trading market and the system of carbon information disclosure system. For the research on carbon information disclosure, the current researchers focus more on accounting issues such as how to recognize and measure, however, there is a lack of uniform regulations on how to disclose carbon information for multinational enterprises. Therefore, this article takes Shell as an example to investigate the differences in carbon information disclosure standards between China and the UK by analyzing the differences between its carbon information disclosure in the UK and China. It is discovered that China is in the initial stage of establishing both the carbon market and carbon information disclosure, while the UK, as a developed country, has formed a relatively perfect carbon information disclosure system, in addition to the different attitudes of Chinese and foreign media. In order to establish a comprehensive carbon information disclosure standard in China, government policies, media support and corporate actions are needed to eliminate the inequality of carbon information disclosure among multinational companies.