e-journal
It’s (already) beginning to look a bit like Christmas
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.
Keywords Sustainable development, Pollution control, Disclosure, Environmental regulations,
United Kingdom
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