FSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading Companies

Leite, Joaquim; Ribeiro, Vânia; Carmo, Cecília

http://hdl.handle.net/10198/34363

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Authors

Leite, Joaquim

Ribeiro, Vânia

Carmo, Cecília

Abstract(s)

There are many management indicators on sustainability, but it is important to better understand the practices and the underlying reasons for including the monitoring of forestry certificates in management control. The purpose of this paper is to examine how and why Forest Stewardship Council (FSC) certification is incorporated into sustainability management control systems (MCSs). FSC certification serves as a credible tool for companies to demonstrate their alignment with the Sustainable Development Goals (SDGs), enhancing stakeholder confidence. The literature review centers on the concepts of FSC certification and sustainability MCSs. A multiple case study methodology was employed, focusing on four companies in the wood and wood-based product sector, particularly those with forestry certifications like FSC. Data were collected from documents published online by the companies studied, followed by a content analysis typical of qualitative research. The results show that the companies studied integrate FSC certification into their MCSs through diverse practices (how?) driven by sustainability motivations (why?). These firms adopt and promote sustainable initiatives, embedding FSC principles into their systems for performance monitoring and assessment. The findings indicate that companies in this sector not only adopt sustainable practices but also prioritize sharing information about these efforts. Practically, it was observed that retail businesses dealing with wood and wood-based products incorporate seven out of the ten FSC principles into their management systems. This reflects a significant level of integration of FSC certification within the MCSs of the analyzed companies.

Keywords

Management control Sustainability FSC certification Wood trading companies

URI

http://hdl.handle.net/10198/34363

Citation

Leite, Joaquim; Ribeiro, Vânia; Carmo, Cecília (2025). FSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading Companies. IBIMA Business Review. ISSN 1947-3788. 2025, p. 1-10