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2020-07-12
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The ongoing COVID-19 pandemic has had a significant impact on the certification
and auditing services of Voluntary Sustainability Standards (VSS). The traditional
approach to auditing?on-site visits?has been significantly curtailed, and it is
unclear when, and under what conditions, it might resume in full. The purpose of
this paper is to study the initial responses to COVID-19 of leading VSS?a group
of 21 standards that are members of ISEAL, a global membership organization for
VSS. This is a qualitative study, and data are collected from publiclyavailable
sources (i.e., official announcements, policy amendments, derogations) in order to
inductively analyze how individual VSS have adjusted their certification services in
response to travel bans and lockdowns. The emphasis of the analysis was
understanding the role of technologies in the VSS responses to the COVID-19
crisis. The findings demonstrate significant uptake of remote auditing and
information and communications technology (ICT), even though that uptake is
constrained by limiting conditions and it is not currently expected by VSS to
extend beyond the crisis. Lessons learned from the crisis are discussed, and the
potential for remote auditing during this period to encourage the adoption of more
advanced technologies (such as artificial intelligence and satellite monitoring) in
certification services is explored. A set of research questions to guide future work
grounded in the analysis is also provided.

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Á¦ 1Æí Äڷγª¹ÙÀÌ·¯½º Á¤ÀÇ
1. Äڷγª¹ÙÀÌ·¯½º°¨¿°Áõ-19(Covid-19) Á¤º¸ 7
2. Äڷγª¹ÙÀÌ·¯½º ºÐ·ù ¹× Ư¼º 9
3. Äڷγª¹ÙÀÌ·¯½º ÀüÀÚÇö¹Ì°æ ÇüÅ 11
4. Äڷγª¹ÙÀÌ·¯½º ±¸Á¶ (Covid-19 Organization) 13
5. Äڷγª19: ȯ°æ¿¡ Áö¼ÓÀûÀÎ ¿µÇâÀ» ¹ÌÄ¥±î? 19
6. Ä¡·á¹ý(Therapeutical Method) 22

Á¦ 2Æí ¿¬±¸³í¹®
Technology-Enhanced Auditing in Voluntary Sustainability Standards:
The Impact of COVID-19

1. Abstract 23
2. Introduction 23
3. Background 25
4. Research Approach 27
5. Findings 29
6. Discussion on Adoption of Technologies for Auditing 34
7. Conclusions 40
8. References 43