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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.

Since the introduction of the Varieties of Capitalism (VoC) framework in 2001, the global economy has undergone fundamental changes due to the emergence of new capitalist economies as well as businesses’ increasing reliance on information and digitalization. This paper proposes adapting the VoC framework to these changes by adding information governance as a new dimension in the evaluation of political economies. It outlines this new dimension’s features and illustrates its manifestation using China as an exemplary case. Finally, a research agenda to substantiate these findings is outlined.