Auditing And Governance In The Forestry Industry

In the context of the recent debate that was stimulated by Sutton and Arnold's paper entitled quot;Toward a Framework for a Corporate Single Auditquot;, this paper examines the impact of environmental audit and eco-labelling strategies on governance arrangements in the forestry industry. In particular, it shows how consumer-driven forest management audits sanctioned by the Forest Stewardship Council (FSC) could shift much of the responsibility for sustainable forest management from state bureaucracy to management control mechanisms within forest exploitation companies. The paper uses evidence from a case study of Leroy Gabon, a large Franco-German logging concession in the Congo basin rainforest, to analyse the impact of a third-party audit of forest management processes based upon FSC principles. The findings reveal tensions between claims to professionalism of the FSC (and one of its accredited auditors, i.e. Societe Generale de Surveillance) on the one hand, and sustainability concerns of stakeholders (notably representatives of indigenous people, environmental campaigners, Friends of the Earth, and Rainforest Coalition) on the other.

Forest management auditing is expanding from its traditional focus on forest management, stewardship and Chain of Custody certification to more innovative topics such as ecosystem services, forest carbon credits, Non-Wood Forest Products, wood energy and Fair Trade certification. Forest managers, auditors and project developers require a new range of skills, capacities and expertise to monitor these issues. This book outlines the market-based tools that are required by such professionals to ensure corporate social responsibility in the forestry sector. It shows how a mutual learning process between established forest certification processes and innovative markets is needed. It addresses key topics such as High Conservation Value (HCV) approaches, the role of independent certification versus due diligence process and the engagement of smallholders and SMEs. Beginning with a market and policy analysis, the book fosters a deeper understanding of standards, methodologies and auditing techniques. Numerous case studies are included from a wide range of contexts, including both temperate and tropical forests in developed and developing countries. Overall, the book analyses all the steps towards forest management and forest products and services certification.

In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

'Transnational Environmental Governance provides both an excellent overview of the issues to be taken into account in studying voluntary certification systems, and an effective in-depth study of the forestry and fishing cases. . . highly effective as a treatment of environmental certification, and as a starting point for the study of the phenomenon.' – J. Samuel Barkin, Global Environmental Politics 'This is a well-written and accessible book, offering a nuanced analysis of the emergence, organisation, and effectiveness of certification programs in forests and fisheries. This book is recommended to practitioners, students, and researchers interested in certification of forests and fisheries. I think it could also be useful to those with a general interest in environmental governance, as it offers valuable lessons from this empirical analysis of two of the most advances cases of (allegedly) nonstate governance.' – Erik Hysing, Environment and Planning C: Government and Policy 'This book provides a timely contribution to both academic and policy debates by examining the processes and mechanisms of the emergence and proliferation of non-state governance schemes, specifically comparing forest and fisheries certification. The empirical evidence challenges conventional wisdom by showing that political and public regulatory frameworks are essential in the implementation of certification programs. This is highly recommended reading when discussing to what extent – and how – non-state transnational governance schemes can solve the problems they were intended for.' – Katarina Eckerberg, Umeå University, Sweden 'Transnational Environmental Governance provides a comprehensive and insightful analysis of the emergence and effects of certification schemes as novel mechanisms of environmental policy-making beyond traditional intergovernmental cooperation. Gulbrandsen's multi-level study will be highly useful for scholars, practitioners and graduate students who seek to advance their understanding of private rulemaking at both national and global levels. The book is highly recommended.' – Frank Biermann, Vrije Universiteit, Amsterdam, the Netherlands 'A comprehensive and highly informative analysis of two of the most important examples of non-state governance mechanisms that have emerged to address the shortcomings of government environmental regulation. This book's theoretical framework and detailed case-studies represent an important contribution to our understanding of the accomplishments and limitations of certification programs to advance corporate social responsibility.' – David Vogel, University of California, Berkeley, US 'Incisive and nuanced, Transnational Environmental Governance significantly advances our understanding of the capacity of certification to influence the environmental behaviour of corporations and consumers. Lars Gulbrandsen's subtle analysis leaves us with an innovative toolbox to explain when and why voluntary certification programs succeed – or fail – to strengthen environmental governance. It is essential reading for anyone wanting a more accurate way to evaluate the growing number of non-state certification programs.' – Peter Dauvergne, University of British Columbia, Canada In recent years a wide range of non-state certification programs have emerged to address environmental and social problems associated with the extraction of natural resources. This book provides a general analytical framework for assessing the emergence and effectiveness of voluntary certification programs. It focuses on certification in the forest and fisheries sectors, as initiatives in these sectors are among the most advanced cases of non-state standard setting and governance in the environmental realm. Paying particular attention to the Forest Stewardship Council and the Marine Stewardship Council, the author examines how certification initiatives emerged, the politics that underlie their development, their ability to influence producer and consumer behavior, and the broader consequences of their formation and spread. The analysis of the certification of forests and fisheries offers a wealth of insights from which to better understand the capacity of non-state governance programs to ameliorate global environmental problems. Containing a detailed review of the direct effects and broader consequences of forest and fisheries certification, this book will be warmly welcomed by scholars of environmental politics and corporate social responsibility, as well as practitioners involved in non-state certification programs throughout the world.

Forest management auditing is expanding from its traditional focus on forest management, stewardship and Chain of Custody certification to more innovative topics such as ecosystem services, forest carbon credits, Non-Wood Forest Products, wood energy and Fair Trade certification. Forest managers, auditors and project developers require a new range of skills, capacities and expertise to monitor these issues. This book outlines the market-based tools that are required by such professionals to ensure corporate social responsibility in the forestry sector. It shows how a mutual learning process between established forest certification processes and innovative markets is needed. It addresses key topics such as High Conservation Value (HCV) approaches, the role of independent certification versus due diligence process and the engagement of smallholders and SMEs. Beginning with a market and policy analysis, the book fosters a deeper understanding of standards, methodologies and auditing techniques. Numerous case studies are included from a wide range of contexts, including both temperate and tropical forests in developed and developing countries. Overall, the book analyses all the steps towards forest management and forest products and services certification.

This handbook provides researchers and students with an overview of the field of sustainability indicators (SIs) as applied in the interdisciplinary field of sustainable development. The editors have sought to include views from the center ground of SI development but also divergent ideas which represent some of the diverse, challenging and even edgy observations which are prominent in the wider field of SI thinking. The contributions in this handbook: • clearly set out the theoretical background and history of SIs, their origins, roots and initial goals • expand on the disciplines and modalities employed to develop SIs of various kinds • assess the various ways in which SI data are gathered and the availability (over space and time) and quality issues that surround them • explore the multiplex world of SIs as expressed in agencies around the world, via examples of SI practice and the lessons that have emerged from them • critically review the progress that SIs have made over the last 30 years • express the divergence of views which are held about the value of SIs, including differing theories on their efficacy, efficiency and ethics • explore the frontier of contemporary SI thinking, reviewing ante/post and systemic alternatives This multidisciplinary and international handbook will be of great interest to researchers, students and practitioners working in sustainability research and practice.