The Environment as a Critical Success Factor in the Wine Industry: Implications for Management Control Systems
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.
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Document Type: Research Article
Affiliations: Department of Financial Economics and Accounting, University of Vigo, Spain
Publication date: November 1, 2010