Previous empirical evidence provides mixed results on the relationship between corporate environmental performance and the level of environmental dsclosures.We revisit similar relations by testing the relationships among corporate lard carbon disclosure, soft carbon disclosure and carbon performance.In particular, we improve the prior literature by using a more rigorous research design to dassify the hard cerbon disclosure and soft carbon disclosure.We rely on CDP questionnaire 2010 for S&P 500 and use factor analysis to identify hard carbon disclosure and soft carbon disclosure.Our findings imply that following the legitimacy theory firms and managers with lower carbon performance are inclined to disclose more quantitative carbon information.We analysis the reason in that is quantitative carbon information is more intuitive understanding and acceptance for investor.Thus, we argue that future carbon disclosure research inciuding the design of CDP questionnaire should move the focus to quantitative carbon disclosure.