Integrating Sustainability and Certification Requirements in Management Control Systems: Insights from the Construction Sector in Portugal

The objective of this study was to investigate the integration of sustainability and certification within management control systems (MCS) in construction companies. This exploration addressed the need to align corporate practices with sustainability goals and certifications. A thorough literature review covered key concepts of certification, sustainability, and MCS. The research adopted a qualitative approach, centering on a case study of a Portuguese construction company. The methodology involved analyzing qualitative data from two primary sources: the company’s website and an interview with its sustainability manager. Findings highlighted several innovative practices aimed at sustainability, including the implementation of key certifications, development of eco-friendly products, utilization of green and recycled materials, and the adoption of advanced techniques like eco-concrete and rainwater harvesting. Additionally, the company emphasized monitoring water and energy consumption as part of its sustainable strategy. This study not only demonstrated how these practices are implemented but also explained their purpose in achieving broader sustainability goals. The research findings provide valuable insights for other construction companies seeking to incorporate sustainability into their MCS. By outlining practical methods and certifications, this study offers a roadmap for businesses to enhance their environmental and operational performance. Ultimately, the research underscores the importance of integrating sustainability and certification into MCS as a strategic imperative for the construction sector, paving the way for more eco-conscious and efficient business practices.