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

Abstract

PurposeThis 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/approachThis paper explored the relationship between new regulations governing the types of sustainability information this is likely to generate and whose interests this will favour.FindingsThe new regulations are likely to enhance short‐term, narrow focus solutions but provide less support longer standing, broader brush sustainability reporting initiatives.Originality/valueThis 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.