The Environment as a Critical Success Factor in the Wine Industryimplications for Management Control Systems
- Ernesto López-Valeiras Sampedro
- María Beatriz González Sánchez
- José Carlos Yáñez López
- Estefanía Rodríguez González
ISSN: 0957-1264
Ano de publicación: 2010
Volume: 21
Número: 2-3
Páxinas: 179-196
Tipo: Artigo
Outras publicacións en: Journal of wine research
Resumo
The important changes which are taking place in the world's ecosystems will affect future wine production worldwide. Moreover, companies in this industry must consider their actions to be potential causes of environmental pollution. For these reasons, this study examines the importance of the link between wine companies and the environment in order to assess the possibility of including such variables in these companies' management control systems. The results obtained reveal that environmental variables constitute a critical success factor in wine-producing companies. A proposed model for a Balanced Scorecard is also developed and presented in which these environmental variables are included.