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

2025Research article Open access
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datacite.subject.fosCiências Sociais
datacite.subject.sdg12:Produção e Consumo Sustentáveis
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg16:Paz, Justiça e Instituições Eficazes
datacite.subject.sdg15:Proteger a Vida Terrestre
dc.contributor.authorLeite, Joaquim
dc.contributor.authorRibeiro, Vânia
dc.contributor.authorCarmo, Cecília
dc.date.accessioned2025-03-24T16:49:44Z
dc.date.available2025-03-24T16:49:44Z
dc.date.issued2025
dc.description.abstractThere 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.eng
dc.description.sponsorshipThis work was financially supported by the research unit on Governance, Competitiveness and Public Policy (UIDB/04058/2020) + (UIDP/04058/2020), funded by national funds through the Foundation for Science and Technology, I.P
dc.identifier.citationLeite, 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
dc.identifier.doi10.5171/2025.419807
dc.identifier.issn1947-3788
dc.identifier.urihttp://hdl.handle.net/10198/34363
dc.language.isoeng
dc.peerreviewedyes
dc.publisherIBIMA Publishing
dc.relationResearch Unit on Governance, Competitiveness and Public Policy
dc.relation.ispartofIBIMA Business Review
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectManagement control
dc.subjectSustainability
dc.subjectFSC certification
dc.subjectWood trading companies
dc.titleFSC Certification in the Sustainability Management Control Systems: A Case Study of Four Wood Trading Companieseng
dc.typeresearch article
dspace.entity.typePublication
oaire.awardTitleResearch Unit on Governance, Competitiveness and Public Policy
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDP%2F04058%2F2020/PT
oaire.citation.issue419807
oaire.citation.titleIBIMA Business Review
oaire.citation.volume2025
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameLeite
person.givenNameJoaquim
person.identifier.ciencia-id6B1C-650B-AC3E
person.identifier.orcid0000-0001-5573-0172
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
relation.isAuthorOfPublication34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isAuthorOfPublication.latestForDiscovery34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isProjectOfPublicationbd0b8d23-f7be-429b-97e5-cf4192803b1d
relation.isProjectOfPublication.latestForDiscoverybd0b8d23-f7be-429b-97e5-cf4192803b1d

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