Increasing public attention to climate change has led to many studies to investigate the impact of climate change in various fields. However, the topic demands a further thorough examination of the impact of climate change on firms' accounting behavior, such as firm disclosure. There are currently no mandatory U.S. accounting standards issued by accounting standards-setting bodies such as the FASB or SEC on reporting the impact of climate change on firms' business. However, firms have started to report the impact of climate change on a voluntary basis. In order to help academia, professionals, and investors better understand voluntary climate change disclosure, this study surveys theories of corporate accounting disclosure related to corporate social responsibility and environmental reporting, particularly in the areas of voluntary climate change disclosure.This study integrates multi-dimensional corporate climate change disclosure theories to help future policymakers, investors, and other stakeholders provide appropriate corporate climate disclosure theoretical assistance and respond to the government and society's calls for a low-carbon economy.