Out of social accountability: Reasons and alternative paths for <scp>SA8000</scp> decertification

This article examines the reasons that drive companies to leave Social Accountability 8000 (SA8000)—the main auditable corporate social responsibility standard—and which alternative paths they undertake after abandonment. As decertification from SA8000 is an under-researched phenomenon, exploratory approach based on analysis of 15 multi-country/industry has been adopted. Findings show firms for several including reduction commercial advantages, paperwork overload, and complexities in orders suppliers management. Our investigation recognizes drivers are recurring other standards as well new ones specific SA8000. For what concerns post-decertification paths, we observe pursue three distinct exit strategies (i.e., adoption initiative/standard; no any standard/initiative, but still respect some requirements; standard/initiative stop taking care requirements).