Edoardo Viglietti
From Intention to Accountability: A Practical Framework for ESG Impact Evaluation in Startups.
Rel. Paolo Landoni, Angelo Moratti. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale (Engineering And Management), 2025
Abstract
This thesis explores the critical intersection between early-stage entrepreneurship and sustainability by addressing the lack of accessible tools for impact assessment in startups. While sustainability has become a growing priority across industries, startups often lack the time, resources, and methodological guidance to evaluate their environmental and social contributions effectively. Existing frameworks such as GRI, SROI, and IRIS+ provide valuable foundations but are often misaligned with the operational constraints and agility of startups. To bridge this gap, the research develops a structured, questionnaire-based assessment tool designed to support startups in measuring and managing their ESG (Environmental, Social, and Governance) performance. The tool combines universal indicators with sector-specific materiality filters, offering both comparability and relevance.
It was tested through an empirical study involving 14 startups selected from the GoBeyond acceleration program, a structured initiative aimed at supporting ventures with strong impact potential
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