Abstract: The formulation of corporate climate information disclosure legislation is of great significance for promoting enterprises to fulfill their social and environmental responsibilities and is also a key step for countries to achieve sustainable development. In this regard, the United States has successively experienced legislative changes in 1933, 1982, 2010, and 2024, which have all presented new changes in terms of the scope, standards, and modes of disclosure, namely, the emergence of the reasonable investor standard from the materiality principle; the evolution from the S-K regulations to the TCFD framework; and the transition from voluntary to mandatory disclosure. Due to the pressure from home and abroad, the United States is likely to further improve its climate information disclosure system in the future, including strengthening the scope 3 disclosure requirements and establishing a dual materiality standard. China should consider drawing on the legislative experience of the United States and other countries, clarifying disclosure requirements, expanding the scope of disclosure, unifying disclosure standards and improving disclosure models in terms of corporate climate information disclosure.