“…German organizations have been considered in three papers (Beckers et al, 2013;Mirtsch et al, 2020Mirtsch et al, , 2021. Spain (Pardo et al, 2013;Mesquida et al, 2014), Iran (Rezaei et al, 2014;Khajouei et al, 2017), Taiwan (Ku et al, 2009;Liao and Chueh, 2012) and Turkey (Bas ¸aran, 2016;Ozkan and Karabacak, 2010) follow with two contributions each. Surprisingly, except for the German case, the focus of the studies is not consistent with the diffusion of the standard; many of the countries with the highest number of issued ISO/IEC 27001 certificates (ISO, 2021) have never been considered (e.g.…”