The purpose of this study is to determine the climate change and carbon disclosure practices of Turkish listed companies for the 3-year period before the ratification of Kyoto Protocol in 2009. This study evaluates the climate change and carbon emission information disclosed by companies in Istanbul Stock Exchange (ISE)-100 Index. The study is based on disclosures made in the annual reports of 27 companies across ten carbon intensive sectors (iron and steel, energy, cement, oil and gas, pulp and paper, chemicals, glass, compost, dye, airline) covering the period of 2006-2008. Content analysis is used to measure the changing levels of information provision. The results indicate that companies in carbon intensive sectors in ISE- 100 Index for the period mentioned above were disclosing limited carbon emission information, and the relative volume of such information in annual reports were increasing from 2006 to 2008, but not at an expected level. Moreover, these companies revealed almost no information related to climate change.