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Sustainability Auditing in State-Owned Agricultural Enterprises: A TIGEM Pilot on the Energy–Water Nexus

国営農業企業におけるサステナビリティ監査：エネルギー・水ネクサスに関するTIGEMパイロット (AI 翻訳)

Ayşegül Yıldırım, Kasırga Yıldırak

Sustainability📚 査読済 / ジャーナル2026-04-28#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: agriculture
DOI: 10.3390/su18094357
原典: https://doi.org/10.3390/su18094357

🤖 gxceed AI 要約

日本語

国営農業企業のESG内部監査フレームワークを設計し、トルコTIGEMの3事業所に適用。88指標とリスク分類で評価し、総合スコアが「レッドゾーン」リスクを隠すことを実証。エネルギー・水ネクサスや化石燃料依存、労働訴訟などの具体的リスクを特定し、象徴的開示から運用化された内部統制への移行を提言。CBAM対応にも示唆。

English

This study develops an MRV-oriented sustainability internal audit framework for state-owned agricultural enterprises and pilots it at three TIGEM sites in Turkey. Using 88 indicators from GRI, B Corp, IRIS+, and EU Green Deal, it shows aggregate scores mask critical risks like the energy-water nexus (339.2 GWh irrigation vs. 263mm rainfall) and legal exposure from labor lawsuits. It advocates shifting from symbolic disclosure to operationalized internal control, with implications for CBAM compliance.

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、農業分野のESG内部監査やMRV枠組みの事例が少なく、本稿は国営企業のサステナビリティ統制の参考になる。SSBJ開示や有報での非財務情報の信頼性向上に資する内部監査の実践例として、農業・食品企業のリスク管理に示唆を与える。

In the global GX context

Globally, this paper contributes to the emerging literature on sustainability internal audit and MRV frameworks, particularly for state-owned enterprises. It highlights the gap between aggregate ESG scores and operational risks, offering a replicable indicator-based approach. The focus on CBAM and climate exposure in agriculture is timely for international disclosure and trade policy discussions.

👥 読者別の含意

🔬研究者:Provides a design-science approach to sustainability internal audit with a comprehensive indicator set, useful for MRV research.

🏢実務担当者:Offers a practical framework for internal auditors to identify red-zone risks beyond aggregate ESG scores, applicable to agricultural enterprises.

🏛政策担当者:Highlights the need for operationalized sustainability controls in state-owned enterprises and CBAM readiness in agriculture.

📄 Abstract（原文）

State-owned agricultural enterprises face intensifying sustainability pressures, yet conventional Environmental, Social, and Governance (ESG) disclosures often mask site-specific operational risks. This study develops a Measurement–Reporting–Verification (MRV)-oriented sustainability internal audit framework for the General Directorate of Agricultural Enterprises (TIGEM) and pilots it across three enterprises (Ceylanpinar, Gozlu, and Karacabey). Utilizing a design-science approach, the model integrates 88 indicators derived from international frameworks (GRI, B Corp, IRIS+) and EU Green Deal requirements with a qualitative risk taxonomy. The results demonstrate that aggregate sustainability scores can obscure critical “Red Zone” risks. Ceylanpinar’s performance is severely constrained by an energy–water nexus (339.2 GWh irrigation demand vs. 263 mm rainfall), while Karacabey faces significant fossil fuel dependency and animal welfare challenges (9.2% calf mortality). Furthermore, the audit identifies tangible legal exposure in Ceylanpinar through 29 labor-related lawsuits linked to subcontracting. The study concludes that bridging the sustainability implementation gap requires a shift from symbolic disclosure to operationalized internal control. These findings provide a preliminary and context-specific roadmap for internal auditors to enhance institutional resilience against climate exposure and global carbo border adjustments (CBAM) in the agricultural sector.

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