Decertification from Sustainability Standards: A Contingency Analysis

In recent years, a growing number of firms have engaged with corporate social responsibility (CSR) standards and certifications. While much research has focused on the adoption and implementation of these standards, less attention has been paid to the opposite process: the decertification. This thesis aims to address this gap by investigating why companies choose to withdraw from CSR standards. The first part of the study presents a systematic literature review (SLR), conducted using Elsevier’s Scopus database, to map existing research on the topic. The analysis focuses on three relevant CSR standards: SA8000, the United Nations Global Compact (UNGC), and B Corp. Based on the literature, the second part of the thesis develops a contingency analysis to identify internal and external factors that may influence the decision to decertify. The findings offer insights into the complexity behind decertification processes and contribute to a better understanding of how organizations manage, maintain, or abandon voluntary sustainability commitments.