DIGITALNA ARHIVA ŠUMARSKOG LISTA
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of forest products, better organization of commercial and marketing departments, some of which are missing in most of the analyzed countries.
Respecting the multifunctionality role of forest resources, there are objective possibilities for use of other forest functions, as a basis for extension of production- business portfolio. That belongs especially to the non-wood forest products (forest fruits, mushrooms, game management etc.), and development of new products and services in relation with socio-economic forest functions. Based on these available potentials, it is possible to define business policy and make a strategic decision in forest companies. Implementation of controlling in a forest company means coordinative and integral approach in planning, monitoring and control of business processes from the view of the harmonization of forest management goals with annual business plan of a company, including reporting and informing about the strategic goal’s achievement. Harmonization of biological (natural) business component and economic component (which provide company existence as economic subject), demand high level of coordination on different decision-making levels in a company. Balanced Scorecard (BSC) is a popular methodology proposed by Kaplan and Norton (1992), to integrate financial and nonfinancial aspects with general management of a company. The BSC assists in the identification and management of improvements in financial and nonfinancial business goals simultaneously (Figge et al, 2002). Sustainability Balanced Scorecard (SBSc) could serve as an instrument for strategic and operative governance as an integral part of a controlling system. It consists of conceptual, structural, environmental, social, and economic aspects with objectives and key performance indicators for each aspect (Hristov, I., et al., 2019). Analyzed companies implement International Accounting Standards in reporting, but implementation of additional tools like controlling and sustainable balanced scorecard is missing. Implementation of key performance indicators is missing in business reports of the analyzed forest companies. They need to express strategic tasks about what organization is trying to do. According to the OECD report (OECD, 2000), sustainable development indicators are needed to inform decisions and raise awareness. There is still a gap between the demand for sustainable development indicators and the actual use of such indicators. Whereas economic, social and environmental indicators have individually proven their value in policy formulation, the use of combined sets of sustainable development indicators in the overall policy debate needs to be further strengthened.
Acknowledgments: Each author is responsible for their country data, and all authors have read and agreed to the published version of the manuscript.
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