China (CN)

Jurisdiction Overview

318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard? No public country-by-country reporting at all.
 Data Date: 2019


There are no public country-by-country reporting requirements in China. Recommendations made by the United Nations Environment Programme Finance Initiative, Principles for Responsible Investment, SynTao Green Finance and UK Pact on mandatory environmental, social and governance disclosure framework for the China Securities Regulatory Commission, the China Institute of Finance and Capital Markets and its domestic stock exchanges propose developing "corporate accountability on general economic contribution (including taxes, wages, local development and investment)" (UNEP, PRI, Syntao, UK Pact 2019, p.3). An earlier study by Global Witness (2013) also shows that in the absence of requirements on the Shanghai Stock Exchange, there is only limited information about overseas tax payments in the extractives sector by listed companies.


UNEP, PRI, Syntao, UK Pact 2019
Global Witness 2013
Email communication with PWYP International, 20.10.2017, 19.02.2019 & 05.08.2019
Meinzer & Trautvetter 2018
Freymeyer 2019
Email communication with Eurodad, 13.08.2019