Abstract: Based on the listed top 500 Chinese enterprises, this study, firstly, investigates the status of carbon disclosure via the 2011 annual reports, secondly, it analyzes the specific situation of carbon management in those enterprises that have disclosed carbon information, as well as the common characteristics shared by those enterprises that have adopted carbon management strategy; finally, this study conducts empirical analysis on the factors influencing enterprises’ willingness to disclose carbon information. This study initially reveals the current situation of Chinese enterprises in an all-round way and further deepens the understanding of Chinese enterprises’ willingness to disclose carbon information. Findings discover a relatively low willingness for disclosure and summary three common characteristics shared by those enterprises that have adopted carbon management strategy. The results further find the positive correlation between the willingness of carbon disclosure and enterprise size, between the willingness of carbon disclosure and ISO environmental management system authentication and between the willingness and industry classification, respectively; however, no significant correlations are revealed between the willingness to disclose and institutional ownership rate, as well as between the willingness and profitability.