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It's (already) beginning to look abitlike Christmas

Author

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  • Roger Adams

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.

Suggested Citation

  • Roger Adams, 2010. "It's (already) beginning to look abitlike Christmas," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 1(1), pages 85-88, July.
    • Handle: RePEc:eme:sampjp:20408021011059250
    DOI: 10.1108/20408021011059250
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