Background: As sustainability reporting has recently become more demanding under Corporate Sustainability Reporting Directive (CSRD) within EU, companies face pressure to align with compliance. ISO 26000, a voluntary international standard on social responsibility is considered a potential tool support this transition, yet its practical value in preparing for CSRD remains uncharted.

Purpose and research questions: The purpose of the study is to explore how ISO 26000 can support companies in preparing for CSRD in Swedish context, with the focus on concept of Work-Integrated Learning as professionals` learning experience occurs within workplace setting. Therefore, three research questions are addressed regarding what advantages, challenges and the learning experience research participants perceive from ISO 26000 in preparation for CSRD sustainability reporting.

Method: The study utilized qualitative research methodology with inductive approach to explore participants` perception, and collected data via semi-structured interview. Thematic analysis was employed to identify and interpret emerging patterns within the dataset.

Findings and discussion: The study found that ISO 26000 serves as a valuable framework for guiding and formalizing sustainability efforts in preparation for CSRD compliance through its inside-out and holistic approaches along with the third-party verification. Despite identified challenges around balancing transparency with confidentiality and documentation demands, ISO 26000 fosters continuous learning, encourage reflection to track progress, and support in developing the skills necessary for articulating and communicating sustainability efforts effectively.

The discussion revealed that Work-Integrated Learning is a key process through which ISO 26000 facilitates CSRD preparedness, and supports hands-on, reflective, and continuous learning. Through this learning process or so-called learning journey, participants recognized ISO 26000`s advantages in offering structured guidance and third-party verification, while also helping to mitigate challenges such as balancing transparency with confidentiality and managing documentation demands. The study draws on Legitimacy Theory to explain how third-party verification under ISO 26000 enhances the credibility of sustainability disclosures to help organizations align with societal expectations and build trust. Additionally, Agency Theory contextualizes the strategic balance companies must strike between transparency and confidentiality by highlighting how sustainability disclosure is a negotiated process shaped by stakeholder demands and the need to manage information asymmetry.