Purpose – This study aims to analyze the implications of not certifying International Organization for Standardization (ISO) 26000 and its impact on business management, particularly its role in promoting a culture of corporate social responsibility and sustainability, examined through the lens of Critical Management Studies.
Design/methodology/approach – A qualitative research design was adopted. Ten in-depth interviews were conducted with ISO accreditation and auditing experts with over 25 years of experience in Peru and Latin America.
Findings – The study shows that the non-certification of ISO 26000 represented a missed opportunity to promote a stronger culture of corporate social responsibility and sustainability among organizations.
Research limitations/implications – The study is based solely on the experience of ten ISO experts in Peru, considered leading specialists with over 25 years in Latin America and knowledge of the global accreditation market. Several also served on Peru’s ISO 26000 mirror committee between 2005 and 2020.
Practical implications – The study offers an opportunity to analyze the consequences of non
certification and to identify opportunities for creating a new ISO standard on corporate sustainability.
Social implications – It provides concrete contributions by identifying market opportunities and offering guidelines for a future ISO standard focused on ESG – environmental, social and governance – needed by companies and organizations.
Originality/value – The study examines ISO 26000’s characteristics, contributions and challenges, highlighting its business value and outlining guidelines for a certifiable corporate sustainability standard.
