ESG Reporting for Early-Stage Student Ventures: A Framework for Micro-Scale Sustainability Disclosure
初期段階の学生ベンチャー向けESG報告：マイクロスケールのサステナビリティ開示のためのフレームワーク (AI 翻訳)
Manish Kumar
🤖 gxceed AI 要約
日本語
本論文は、既存のESG開示フレームワークが大企業向けに設計され、小規模ベンチャーには構造的にアクセス不可能であると指摘。5名未満の学生ベンチャー向けに、軽量で3本柱からなるマイクロスケール持続可能性開示フレームワーク（MSDF）を提案する。重要性、比例性、ナラティブな透明性を重視し、専門スタッフなしで達成可能な開示を目指す。
English
This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pillar approach for ventures with fewer than five employees, prioritizing materiality, proportionality, and narrative transparency over quantitative precision.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準が上場企業向けに策定中だが、本論文は小規模ベンチャー向けの簡易開示枠組みを提示。日本のスタートアップ・エコシステムにおいて、自主的なサステナビリティ開示の手本となる可能性がある。
In the global GX context
While global standards like ISSB and CSDR target large corporates, this paper highlights the gap for micro-enterprises. The proposed MSDF could inform inclusive sustainability reporting policies for small ventures worldwide.
👥 読者別の含意
🔬研究者:Provides a starting point for studying proportionate ESG disclosure for micro-enterprises.
🏢実務担当者:Offers a practical, low-resource framework for student entrepreneurs to communicate sustainability.
🏛政策担当者:Highlights the need for scalable disclosure standards that include the smallest ventures.
📄 Abstract（原文）
The global ESG reporting landscape has undergone extraordinary expansion since 2020, driven by the IFRS International Sustainability Standards Board (ISSB) S1 and S2 standards, the European Union's Corporate Sustainability Reporting Directive (CSRD), and the continued prevalence of GRI and SASB frameworks among large public companies. Yet this proliferation of reporting infrastructure has produced an unintended consequence: a structural inaccessibility for the very organizations-early-stage, resource-constrained ventures-most in need of credible sustainability communication. This paper argues that existing ESG disclosure frameworks are calibrated to the operational, financial, and human capital realities of large public corporations and are therefore structurally inaccessible to early-stage student entrepreneurs. Drawing on the accounting literature on SME financial management, sustainability reporting theory, and the author's experience operating Bearcat Thrift-a campus-based resale startup at Baruch College-this paper proposes the Micro-Scale Sustainability Disclosure Framework (MSDF): a lightweight, three-pillar ESG reporting approach calibrated to the operational realities of ventures with fewer than five employees, no dedicated sustainability function, and limited reporting infrastructure. The framework prioritizes materiality, proportionality, and narrative transparency over quantitative precision and aims to produce disclosures that are credible, consistent, and achievable without professional sustainability staff.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6739622first seen 2026-07-09 04:42:41
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