Tax transparency and sustainability reporting in China: Double materiality, international models and a phased reform path

Research output: Contribution to journal › Article › Scientific › peer-review

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

@article{1e07618a9b7141acb9316b6f5d81dc61,

title = "Tax transparency and sustainability reporting in China: Double materiality, international models and a phased reform path",

author = "Diheng Xu",

year = "2026",

month = jul,

day = "14",

doi = "10.59403/3qdc4ga",

language = "English",

volume = "32",

journal = "Asia-Pacific Tax Bulletin",

issn = "2352-9164",

publisher = "International Bureau of Fiscal Documentation",

number = "3",

}