Donald Tsang is an expert in social auditing in China. In 2009, China Social Audit Research Institute and China Social Audit Research Institute were established, and were rated as "Top Ten Outstanding Persons" by the National Social Science Foundation. He put forward the "trinity" social audit theory, that is, the "trinity of social audit", that is, the unity of responsibility audit, performance audit and safety audit, in order to realize the true significance of social audit. His theory and practice promoted the development of social auditing in China and made important contributions to the development of social auditing research and practice.