摘要:As an important bridge for communication between the enterprise and the stakeholders, the corporate information disclosure on green and low-carbon draws more and more attention. This paper has introduced the basic principles for corporate information disclosure on green and low-carbon, and has researched the green and low-carbon related international standards, and information disclosure on green and low-carbon of domestic and foreign enterprises. On that basis, this paper has expounded the main contents of corporate information disclosure on green and low-carbon and disclosure implementation.