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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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

Originality/value

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.

Citation

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. https://doi.org/10.1108/20408021011059250