This paper performs a comparative analysis of the decertifying reasons in the realm of sustainability standards (BCorp, ISO14001, SA8000, UNGC) with the use of multiple case studies. The results show both standard-specific and common causes. Furthermore, canceling reasons gravitate either towards the cornerstone of cost (i.e., excessive cost and overwhelming desk work), or lack of benefits (i.e., limited returns, and certification devaluation). The study provides theoretical and practical contributions. From a theoretical point of view, it advances the understanding of decertification causes and it broadens the application of overarching theories in the area of sustainability standards. Concerning practice, it presents an overview of joined and distinct canceling motivations.
Decertification: Evidence from Italian SMEs
Marcuzzi I.
;Sartor M.;
2023-01-01
Abstract
This paper performs a comparative analysis of the decertifying reasons in the realm of sustainability standards (BCorp, ISO14001, SA8000, UNGC) with the use of multiple case studies. The results show both standard-specific and common causes. Furthermore, canceling reasons gravitate either towards the cornerstone of cost (i.e., excessive cost and overwhelming desk work), or lack of benefits (i.e., limited returns, and certification devaluation). The study provides theoretical and practical contributions. From a theoretical point of view, it advances the understanding of decertification causes and it broadens the application of overarching theories in the area of sustainability standards. Concerning practice, it presents an overview of joined and distinct canceling motivations.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
