(Two) of carbon have been disclosed information about the decision usefulness of Doran and Quinn believes that the lack of uniform carbon disclosure norms, investors are difficult to obtain useful information for decision making [6]. Stanny that mandatory disclosure is more conducive to the stakeholders assess the business impact of carbon regulation [7]. Hesse and Kolk such that the pressure of institutional investors signing the CDP questionnaire has an important role in the recovery, but difficult for investors to evaluate the carbon emission reduction measures, according to the company's financial results of [89].