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Sustainability and FSC certification in the management control systems of wood trading companies: Sustainability and FSC certification in the management control systems of wood trading companies
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Orientador(es)
Resumo(s)
This paper aims to understand how and why to integrate Forest Stewardship Council (FSC) certification into sustainability management control systems (MCSs). The FSC certificate allows companies to credibly demonstrate that their activities are in line with the Sustainable Development Goals (SDGs), conveying trust to their stakeholders. FSC certification and sustainability MCSs are the main concepts in the literature review. The research method consists of a multiple case study in companies in the wood and wood-based products trade sector, in particular companies with forestry certifications, namely FSC certification. The data was collected through content analysis and analyzed using a qualitative methodology. The results confirm that the companies studied implement various practices (how?) in which FSC certification appears in the MCSs associated with sustainability motivations (why?). These companies implement and disseminate sustainable practices, integrating most of the FSC principles into their performance monitoring and evaluation systems.
Descrição
Palavras-chave
Management control Sustainability FSC certification Wood trading companies Case study
Contexto Educativo
Citação
Leite, Joaquim; Ribeiro, Vânia; Carmo, Cecília M.R. (2024). Sustainability and FSC certification in the management control systems of wood trading companies: sustainability and FSC certification in the management control systems of wood trading companies. In 44th IBIMA Conference. Granada.