Bridging The GAAP Gap: Developing an Integrated Financial and Sustainability Reporting Framework to Access Green Capital and Optimize Agribusiness Revenue
GAAPギャップを埋める：グリーンキャピタルへのアクセスと農業収益最適化のための統合的財務・サステナビリティ報告フレームワークの開発 (AI 翻訳)
Olumide Olumayowa Fowowe
🤖 gxceed AI 要約
日本語
本論文は、農業分野における「GAAPギャップ」として、伝統的財務報告と投資家が求めるサステナビリティ情報の乖離を指摘。統合報告フレームワークを提案し、グリーンキャピタルへのアクセス向上やコスト削減、投資家への魅力向上（15-30%増）の可能性を示す。特に中小農業企業向けの段階的な枠組みを提供。
English
This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost of capital, and increase attractiveness to sustainability-focused investors by 15-30%. A tiered framework tailored for agribusiness SMEs is developed.
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基準の適用や有価証券報告書でのサステナビリティ情報開示が進む中、本論文は農業セクター特有の課題に焦点を当てている点で参考になる。特に中小企業向けの段階的枠組みは、日本の農業法人や地域金融機関にとって実践的な示唆を与える。
In the global GX context
Globally, the paper addresses the integration of sustainability reporting with financial reporting, aligning with ISSB and CSRD developments. It provides a sector-specific approach to bridging the GAAP gap, which is relevant for global agribusinesses and investors seeking standardized green capital access.
👥 読者別の含意
🔬研究者:This study provides a theory-grounded framework for integrated reporting in agribusiness, offering testable propositions for future empirical research.
🏢実務担当者:Agribusiness managers can use the tiered framework to improve ESG disclosures and attract green capital.
🏛政策担当者:The framework offers insights for developing sector-specific sustainability reporting standards to support agricultural transition finance.
📄 Abstract（原文）
The global agribusiness sector faces a critical challenge in accessing the burgeoning pool of "green capital" essential for its sustainable transformation. A fundamental barrier is the "GAAP Gap" a systemic disconnect between traditional financial reporting (GAAP/IFRS) and the non-financial, forward-looking sustainability information demanded by modern investors. This information asymmetry prevents agribusinesses, particularly Small and Medium-sized Enterprises (SMEs), from credibly demonstrating their environmental, social, and governance (ESG) performance, thereby stifling investment. Grounded in Legitimacy, Stakeholder, and Signaling theories, this study investigates how a pragmatic, sector-specific integrated reporting framework can bridge this gap. Through a qualitative documentary analysis of academic literature, corporate reports, and regulatory standards, the research confirms the profound limitations of conventional financial statements in capturing material agribusiness risks and value drivers related to natural capital, such as soil health and water stewardship. The findings demonstrate that integrated reporting can enhance legitimacy, mitigate information asymmetry, and significantly improve access to green capital, with evidence pointing to a potential reduction in the cost of capital and a 15-30% increase in attractiveness to sustainability-focused investors. Consequently, the study develops a tiered Integrated Financial and Sustainability Reporting Framework tailored to the capacities of agribusiness SMEs. This framework organizes disclosures across six capitals, with a central focus on natural capital, and provides scalable implementation guidance. The research offers a strategic tool for agribusinesses to optimize revenue through improved financing, while providing policymakers, financial institutions, and academic researchers with actionable insights to foster a more transparent and sustainable agricultural economy.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.5806463first seen 2026-05-15 18:13:49
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