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A Eficácia da Certificação FSC: Análise do Rigor das Auditorias E a Relação com a Identificação de não Conformidades

This paper analyzes the public summaries of audit reports to examine the difficulties (non-conformities) of companies in complying with the requirements of the FSC certification, as well as how the audit structure influences the frequency of reported non-conformities. Our analysis covered 95 public summaries of audit reports conducted in Brazil between 2010 and 2015 with the objective of analyze whether the audit process, considering the various variables in its execution, has influences in the identification of non-conformities, central point to help forest operations to make changes in their practices. From the content analysis technique, the identified non-conformities were classified into eleven thematic areas defined in this work. Descriptive statistics analysis were used to identify the relationship between factors that directly influence audit thoroughness (Audit event, Size of Auditing Team size, Team Diversity, Audit Hours) and the thematic areas identified. The results obtained showed that some characteristics of the audits had relations with the occurrence of non-conformities in the subjects: Attendance of the environmental legislation; Attendance of socio-environmental legislation; Quality of system monitoring; Training of workers and social impact. The study concludes that the way in which the audit process occurs interferes with some results obtained and disclosed. A eficácia da certificação FSC 265