Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/288085 
Year of Publication: 
2022
Citation: 
[Journal:] Regulation & Governance [ISSN:] 1748-5991 [Volume:] 17 [Issue:] 3 [Publisher:] John Wiley & Sons Australia, Ltd [Place:] Melbourne [Year:] 2022 [Pages:] 755-771
Publisher: 
John Wiley & Sons Australia, Ltd, Melbourne
Abstract: 
Corporate credit reporting (CCR), which aims at increasing trust in corporates, constitutes an intriguing, yet understudied set of regulatory institutions as it is both a regulatory object and subject at the same time. Differences in national CCR systems pose challenges for multinational companies and have increasingly become a subject of international conflicts on regulatory standards. In this context, the case of China deserves special attention since the country pursues both institutional divergence and convergence with international examples. Hence, the characterization of China's regulatory regime remains difficult. By comparing the institutional context of CCR in China to those in the United States and Germany, this paper sheds light on a specific aspect of China's complex regulatory regime. At the same time, it provides insights into the Chinese manifestation of CCR, which are important for the international business community.
Subjects: 
China
corporate credit reporting
regulatory governance
social credit system
transparency
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article
Document Version: 
Published Version

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