In a magazine ad for this year's ceremony, the 49-year-old is pictured lighting a cigar with a fireball of flames behind him.
Last year The Office creator revelled in poking fun at the celebrities gathered, taking the mickey out of Mel Gibson’s drinking and Paul McCartney’s costly divorce from Heather Mills.
And in a statement on the Golden Globe Awards blog, Gervais says he wants to push the boundaries even further this year.
The funnyman says: “I had such a great time last year but, like anything you do for the first time, you go: ‘Oh, let me do it again! I can do it better’. I think I pitched it about right but I think I can go a little bit further. I think I can go out and really throw away the shackles of worry ... I think I can certainly have more fun with it and more fun with the room.”
The awards ceremony will take place in LA on January 16.
Gervais says: “I’ve realised I can reference anyone in the room ... What’s the worst that can happen? I didn’t expect to be invited back a second time and I won’t do it a third so I have nothing to lose.”