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It's (already) beginning to look a bit like Christmas

Roger Adams (Association of Chartered Certified Accountants, London, UK)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 3 July 2010



This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact this may have for stakeholders.


This paper explored the relationship between new regulations governing the types of sustainability information this is likely to generate and whose interests this will favour.


The new regulations are likely to enhance short‐term, narrow focus solutions but provide less support longer standing, broader brush sustainability reporting initiatives.


This paper summarises the current regulatory environment of sustainability reporting and identifies avenues for further research and improvement of carbon reporting and its impact on sustainability.



Adams, R. (2010), "It's (already) beginning to look a bit like Christmas", Sustainability Accounting, Management and Policy Journal, Vol. 1 No. 1, pp. 85-88.



Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited