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Abstract(s)
O objetivo deste estudo é compreender como e porquê integrar a certificação Forest Stewardship Council (FSC) nos sistemas de controlo de gestão (SCG) para a sustentabilidade das empresas de comércio de madeira. O enquadramento teórico é no âmbito da certificação FSC e dos SCG para a sustentabilidade. O estudo de múltiplos casos em empresas do setor do comércio de madeira mostra-se adequado como método de investigação e capaz de responder à pergunta de investigação. Para este caso em específico, foram selecionadas quatro empresas do setor do comércio de retalho de madeira e seus derivados que possuem certificações florestais, nomeadamente a certificação FSC. A recolha de dados foi efetuada através de análise de conteúdo. O tratamento da evidência foi feito através da análise das informações recolhidas, dado tratar-se de uma metodologia qualitativa. Para a elaboração deste trabalho, foram analisados os relatórios relativos ao ano de 2021 e também informação contida nos respetivos sites, durante os meses de fevereiro e março de 2023. Os principais resultados deste estudo confirmam que as empresas do setor do comércio de retalho de madeira e seus derivados implementam diversas práticas (como?) em que a certificação FSC surge integrada nos SCG para a promoção de diversos objetivos (porquê?) de sustentabilidade. Os resultados evidenciam que as empresas deste setor não só implementam práticas sustentáveis, como também se preocupam em divulgar informação sobre o assunto. Em termos práticos, verificou-se que as empresas do setor do comércio de retalho de madeira e seus derivados integram sete dos dez princípios FSC na sua gestão, o que demonstra uma elevada integração desta certificação nos SCG das empresas estudadas.
The objective of this study is to understand how and why to integrate Forest Stewardship Council (FSC) certification into management control systems (MCG) for the sustainability of timber trading companies. The theoretical framework is within the scope of FSC certification and MCS for sustainability. The study of multiple cases in companies in the wood trading sector appears to be suitable as a research method and capable of answering the research question. For this specific case, were selected four companies in the retail sector of wood and its derivatives that have forestry certifications, namely FSC certification. Data collection was carried out through content analysis. The treatment of evidence was carried out through the analysis of the information collected, given that it is a qualitative methodology. To prepare this work, reports relating to the year 2021 were analyzed, as well as information contained on the respective websites, during the months of February and March 2023. The main results of this study confirm that companies in the wood retail trade sector and its derivatives implement various practices (how?) in which FSC certification appears integrated into MCS to promote various sustainability objectives (why?). The results show that companies in this sector not only implement sustainable practices, but also care about disseminating information on the subject. In practical terms, it was found that companies in the retail sector of wood and its derivatives integrate seven of the ten FSC principles in their management, which demonstrates a high level of integration of this certification in the MCS of the companies studied.
The objective of this study is to understand how and why to integrate Forest Stewardship Council (FSC) certification into management control systems (MCG) for the sustainability of timber trading companies. The theoretical framework is within the scope of FSC certification and MCS for sustainability. The study of multiple cases in companies in the wood trading sector appears to be suitable as a research method and capable of answering the research question. For this specific case, were selected four companies in the retail sector of wood and its derivatives that have forestry certifications, namely FSC certification. Data collection was carried out through content analysis. The treatment of evidence was carried out through the analysis of the information collected, given that it is a qualitative methodology. To prepare this work, reports relating to the year 2021 were analyzed, as well as information contained on the respective websites, during the months of February and March 2023. The main results of this study confirm that companies in the wood retail trade sector and its derivatives implement various practices (how?) in which FSC certification appears integrated into MCS to promote various sustainability objectives (why?). The results show that companies in this sector not only implement sustainable practices, but also care about disseminating information on the subject. In practical terms, it was found that companies in the retail sector of wood and its derivatives integrate seven of the ten FSC principles in their management, which demonstrates a high level of integration of this certification in the MCS of the companies studied.
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Keywords
Sistemas de controlo de gestão Sustentabilidade Certificação forest stewardship council Setor do comércio de madeira Estudo de múltiplos casos