Determinants of CSR standards adoption: exploring the case of ISO 26000 and the CSR performance ladder in The Netherlands

Purpose – This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for Standardization (ISO) 26000 and the CSR Performance Ladder and identifies determinants for the adoption of CSR standards. In addition, it reviews and adds to literature on CSR standards adoption. Design/methodology/approach – The empirical data were derived from interviews with CSR experts in The Netherlands. Findings – The findings of our research show that the demands and wishes of customers, the attitude of a company’s management, the market position of the standard-developing organization and several tangible and intangible characteristics of the standard itself are particularly relevant for the adoption of CSR standards. Research limitations/implications – The article aimed at reaching analytical generalization instead of statistical generalization and was focused on The Netherlands. Differences across industries and sectors were not taken into account in this exploratory study. Having said this, we still think the article provides valuable insights. Practical implications – Our research identifies “buttons” for policymakers trying to stimulate business to engage with CSR. It may help predict which CSR standards may surface as dominant and can also be used to inform the design and development of new CSR standards. Finally, it may also serve as input for (marketing) strategies by standardization organizations worldwide and other organizations that have taken CSR standardization initiatives as well as non-governmental organizations and even consultancies to spur the adoption of CSR standards as a means of CSR implementation. Originality/value – The article presents original empirical material on CSR standards adoption and contributes to the literature on this topic with insights on determinants’ CSR standards adoption.