Our country has already stridden into developed country progressively, especially from the viewpoint that enterprises create the competition advantage. It is a very urgent global trend to pay attention to the relevant topic of environmental protection. On the premise that the organization is pursuing the sustainable development, a lot of consumption and important investment institution have gradually paid attention to the behavior on the environment and social responsibility of enterprise. In the past, high-pollution companies concern much more about the topic of environmental protection than low-pollution companies. Therefore, the main purpose of this research is to examine that does the stock-listed companies belong to low-pollution industry form gradually to the degree of environmental protection?This research collects the financial statement of the listed manufacturing and service companies in 2003, and examines the disclosure level of environmental information with content analysis. In addition, this research adopt the investigation method of the questionnaire to collect the datum, and examine manager's and internal auditor's perceptions about the differences on environmental protection, and examine manager's assessment about the performance of environmental protection with t-test. The empirical results of this study suggest that: (1) as to the disclosure of environmental information revealed in company's financial statements, we can't say high-pollution and low-pollution industries have the different level of disclosure. (2) The manager's perceptions in high-pollution and low-pollution companies have the same understandings with environmental protection. (3) Both in high-pollution and low-pollution industries, the administrative authorities consider that thinking highly of environmental protection have to add benefit for enterprise. (4) The internal auditors in high and low pollution companies incline positively to the perception of environmental protection.