Other implementation borne by landowner. Administration, audit, etc., borne by government. Borne by company for system development. Generally, company bears cost for 3rd party audits. For example, non-industrial forest landowners do not have the same dues structure as industrial forest landowners.
Certified operations pay annual program fees to FSC for use of the logo.
Periodic accreditation fees. There may be costs associated with development of EMS and conformance to it.