Bridging the GAAP Gap. Developing an Integrated Financial and Sustainability Reporting Framework to Access Green Capital and Optimize Agribusiness Revenue
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Academic Paper from the year 2025 in the subject Business economics - Investment and Finance, grade: Excellent, The Pennsylvania State University - School of Graduate Professional Studies, language: English, abstract: 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...
Academic Paper from the year 2025 in the subject Business economics - Investment and Finance, grade: Excellent, The Pennsylvania State University - School of Graduate Professional Studies, language: English, abstract: 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.
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