With the economic crises, corporate governance has overwhelmingly committed to implement Integrated Management System or SMI standards (ISO 9001, ISO14001, OHSAS 18001) to reassure their stakeholders. These SMI standards are advocated by the standard of Social Responsibility called ISO26000. However, there are discrepancies between the certification of these standards and their effective implementation. Research into the involvement of management in implementing a standard abounds, and this study confirms this through the study of hidden costs and performance. Management consultants provide this quantitative and financial mirror effect to raise awareness and better orchestrate the implementation of a standard by management.
