In "Shooting an Elephant," the colonial officers are concerned about the elephant. The sub-inspector who calls Orwell, for example, says the elephant is "ravaging" the area and he wants action to be taken.
In contrast, the locals are not especially concerned by the elephant, even when it kills an Indian man. They are more interested in the thrill of the chase and the prospect of receiving some meat:
It was a bit of fun to them, as it would be to an English crowd; besides they wanted the meat.
To provide additional contrast, Orwell's narrator believes the elephant will eventually calm down and that there is no reason to harm it:
I thought then and I think now that his attack of "must" was already passing off; in which case he would merely wander harmlessly about until the mahout came back and caught him.
Moreover, while shooting the elephant is "a bit of fun" for the locals, it creates a serious ethical dilemma for Orwell: he has no desire to harm this great animal, but knows he must take action. If he does not, the locals will laugh at him and he will lose his credibility as an imperial official.
It is these contrasting viewpoints which create the story's conflict and demonstrate the true and evil nature of imperialism.