Corporate social responsibility information disclosure's late start in China, both in quantity and quality needs to be improved. This shell and PetroChina from 2013 respectively published by the sustainability report for analysis, according to disclosure forms, content, management bodies and the guidelines for the preparation of the report compared the four aspects. Recommended China Petroleum strengthening stakeholder engagement and feedback mechanisms, improve the transparency and accuracy of the information disclosed, and actively carry out third-party tickets, to further improve the index system construction of social responsibility