Corporate Social Responsibility in Morocco: Global Perspectives and Local Application

Abstract

This present paper provides an in-depth analysis of CSR practices in Morocco, focusing on the Office Cherifien of Phosphates (OCP) as a case study. The study explores the historical evolution of CSR at the international level, as well as its adaptation to Moroccan socio-economic specificities. It highlights Moroccan companies’ commitment to CSR, notably through the CGEM’s CSR label. Emphasis is placed on OCP’s ambitious initiatives in green energy, sustainable water management, and research, underscoring its position as a responsible leader. Additionally, the drivers and barriers to CSR integration in Morocco are presented. Overall, the article demonstrates how Moroccan companies can integrate CSR principles into their operations, surpassing mere compliance to contribute to societal and environmental development.

1. Introduction

In our current context marked by the repercussions of socio-political conflict and the fallout from the COVID-19 crisis, the growing importance of corporate social responsibility (CSR) is undeniable. First explored in 1953 by Howard R. Bowen, CSR has evolved from a philosophy of stakeholder well-being to an essential strategic element in global business. This transformation reflects a change in attitude among managers and shareholders who, once focused on profit maximization, now recognize the importance of contributing to global social well-being to gain a competitive advantage, as highlighted by Carroll in 2008 [1]. CSR, in its genesis, was a response to societal and environmental concerns, blending economic strategies with ethical and philanthropic considerations. Bowen’s perspective and Friedman’s critique in the 1970s marked a decisive turning point in the understanding of CSR, where the emphasis was placed on balancing the economic, legal, ethical, and discretionary responsibilities of corporations.

In the context of Morocco’s sustainable development, a significant transformation is taking place, driven by considerable efforts to protect the environment. This is particularly evident in initiatives such as the organization of the Conference of the Parties (COP22) and the establishment of social and environmental inclusion programs. Additionally, Morocco’s increased involvement on the international stage, illustrated by its numerous collaborations with the European Union and its reengagement within the African Union, is prompting Moroccan companies to step up their competitiveness [2].

Against this background, the importance of CSR has been amplified by the country’s economic openness and institutional reforms. Moroccan companies, particularly small and medium enterprises (SMEs), which account for a significant share of the economy, are increasingly involved in CSR practices, as evidenced by the creation of the CSR label by the CGEM. This movement toward CSR reflects a growing recognition of the need for inclusive, sustainable growth that takes into account economic, social, and environmental realities [3].

However, despite these advances, the understanding and application of CSR in Morocco remain virtually unexplored, requiring in-depth study. This research therefore aims to explore how CSR is conceptualized, adopted, and implemented in the Moroccan context, focusing on its influence on the country’s economic, social, and environmental development. As such, it raises a fundamental question:

How is corporate social responsibility conceptualized, adopted, and implemented in the Moroccan context?

To address this problem, our paper aims to answer the following research questions:

• What are the major historical and theoretical developments in CSR?

• What are the particularities of CSR in a Moroccan company?

• How can CSR be implemented in a Moroccan company?

To answer these questions, we have endeavored in this paper to gain a better understanding of CSR by focusing on the Moroccan context. In this regard, our paper is structured into several key sections, each addressing a different aspect of CSR. It begins with an analysis of the historical and conceptual evolution of CSR, followed by a comparison between shareholder-centric and stakeholder-centric theories, as well as key definitions of CSR. The proposed work then focuses on an exploratory study of CSR practices in Morocco, examining the country’s commitment to CSR and sustainable development, with a case study of the OCP. It also describes the specificity of CSR in the Moroccan business context. Finally, we conclude with a synthesis of research on CSR in Morocco, presenting reflections on the practical implementation of the CSR approach in Moroccan companies, as well as methods for evaluating these approaches, including the process of integrating and evaluating CSR in Morocco.

2. A look at CSR: key facts, fundamental theories, and conceptual models

In this section, we explore CSR from a number of angles. We begin by presenting the key moments and developments in the concept of CSR. We then compare theories of CSR from the perspective of shareholders and stakeholders. We also look at the main definitions of CSR and how they have evolved over time. Finally, we examine the main CSR models, including Carroll’s pyramid and the triple bottom line concept.

2.1 Corporate social responsibility: key dates and conceptual developments

The concept of CSR has evolved significantly since the late nineteenth century, marking a shift from philanthropic activities to integrated management strategies focused on sustainability and societal impact. We present the conceptual evolution of CSR through different eras, highlighting major theoretical and practical contributions [4].

• Late nineteenth century—corporate philanthropy: the public interest begins to be taken into account by wealthy businessmen through philanthropic activities, as noted by [5].

• 1920s—corporate public responsibility: American businessmen’s discourse on public responsibility and the general interest emerges, introducing concepts such as “public service” and “managerial trusteeship,” as noted by [6].

• 1950s—CSR1: Howard Bowen poses the first theoretical problematization of CSR, defining the social responsibilities of businessmen, as he explains in his 1953 book.

• 1960s—expansion of corporate responsibility: McGuire in 1963 broadens the definition of CSR beyond economic and legal obligations.

• 1970s—CSR2: introduction of social sensitivity and corporate social performance in response to criticism of the vagueness of CSR, according to [7].

• 1980s—integrative theories and sustainable development: development of business ethics and stakeholder theory, introduction of the concept of sustainable development by the UN in 1987, transition from CSR2 to CSR3 [8].

• 1990s—CSR4: extension of CSR to cosmological, scientific, and religious perspectives, a development highlighted by [9].

• Early 2000s—corporate citizenship: the emergence of corporate citizenship as the ultimate culmination of CSR’s evolution is highlighted by [10], emphasizing the active participation of companies in the governance of civil society.

• Years 2000–2010—environmental responsibility and triple bottom line: transparency, environmental responsibility and the notion of the triple bottom line become key elements, reflecting a growing awareness of the environmental and social impacts of corporate activities.

• Years 2010–2020—social innovation and circular economy: these years see an increased focus on social innovation and the development of the circular economy, characterized by waste reduction and the promotion of recycling and reuse.

• End 2020–2023—sustainability and digitalization: the recent period is distinguished by a focus on climate change resilience, the integration of the UN’s sustainable development goals (SDGs), the emergence of sustainable finance, and the increased use of digital technologies such as blockchain and artificial intelligence to improve CSR practices.

This trajectory shows how CSR has transformed from a philanthropic initiative to a global strategy integrating environmental, social, and governance (ESG) considerations into business models. CSR is now a central element in the planning and execution of corporate strategies, reflecting an increased commitment to sustainability and positive societal impact.

2.2 Comparative theories of CSR: shareholder versus stakeholder

Over the years, CSR has been theorized using a variety of approaches. Two major theories, that of shareholder and that of stakeholder, have particularly influenced the understanding and implementation of CSR in the organizational context.

Shareholder theory centers corporate management on the interests of shareholders, with a priority on maximizing profit and value for shareholders. This approach, made popular by Friedman, is based on a conventional vision of the company, oriented toward managing legal contracts and maximizing financial returns. Friedman emphasizes that commitment to CSR is only justified if it serves the company’s financial interests [11].

In contrast, the stakeholder theory, developed by Freeman, proposes a balance between the needs of shareholders and those of other stakeholders. This theory recognizes that investors’ interests extend beyond shareholders to include employees, society, and other groups [11]. According to Freeman, stakeholders are essential to a company’s survival, offering a variety of contributions such as capital, labor, and income. Companies such as General Electric and Johnson & Johnson have historically adopted this approach, integrating various groups into their management [12].

Table 1 offers a structured comparison of key CSR theories, highlighting the essential distinctions between them. This synthesis aims to clarify the key aspects and divergences between the dominant theoretical approaches in the field of CSR.

Criteria	Shareholders’ theory	Stakeholder theory
Focus principal	Maximizing profit and shareholder value.	Balancing the interests of shareholders and other stakeholders.
Theoretical foundation	Theoretical Foundation Based on a traditional vision of the firm focused on shareholder interests [13].	Based on an inclusive and ethical vision of the company, taking into account the different groups that ensure its survival [14].
Orientation	Focused on profit and shareholder value. Social and environmental considerations are secondary, unless they contribute to profit [11].	Focused on balanced management of the expectations and needs of multiple stakeholders, including shareholders, employees, customers, and the community [15].
Main reviews	Criticized for its narrow, shareholder-centric focus, which may ignore social and environmental impacts [11].	Can lead to challenges in terms of managing conflicting interests and increased complexity in decision-making.

Table 1.

Comparison of CSR theory between shareholders and stakeholders.

2.3 The main definitions of CSR and their evolution over time

Over the decades, the concept of CSR has been defined in a variety of ways, reflecting changing understanding and expectations of the role of business in society. Considered one of the pioneers of CSR, Howard Bowen in 1953 laid the foundations for the notion. He suggested that companies operate in a way that is compatible with society’s goals and values, emphasizing the importance of social considerations in business practices [16]. Nine years later, Milton Friedman brought a different perspective, asserting that the sole responsibility of corporations is to generate profits for their shareholders. This approach has long dominated economic and business thinking, emphasizing the maximization of shareholder value [17].

For his part, Archie Carroll enriched the definition of CSR in 1979 by introducing a broader framework. He suggested that CSR encompasses not only the economic and legal responsibilities of business, but also ethical and discretionary aspects, creating a more holistic approach to CSR [18]. ISO 26000, published in 2010, offers a guide to CSR, defining it as an organization’s responsibility for the impacts of its decisions and activities on society and the environment. It is presented through transparent and ethical behavior that contributes to sustainable development and the health and well-being of society. From a contemporary perspective, CSR is increasingly seen as an integrated approach, in which companies are expected not only for their economic performance, but also for their positive contribution to social and environmental development. This broader perspective sees CSR as a fundamental element of a company’s overall strategy, integrating sustainability and ethics into every facet of its activities.

In light of the various definitions presented, we note that the corporate approach to CSR has evolved from a profit-driven notion to a global business strategy, emphasizing the importance of balancing economic, social, and environmental interests. This evolution reflects a growing awareness of the impact of companies on society and the environment, as well as their responsibility toward a wider range of stakeholders.

2.4 Key CSR models: Carroll’s pyramid and the triple bottom line

Carroll’s CSR pyramid represents an integral model of corporate social performance, incorporating Friedman’s economic vision of CSR, [19] designed this model in four parts, reflecting the historical evolution of corporate responsibilities: economic, legal, ethical, and philanthropic. The Caroll’s pyramid elements can be described as follows:

• Economics: as [20], points out, the first component of the pyramid relates to making a profit, which is fundamental to a company’s viability.

• Legal: the second component of the pyramid relates to the company’s obligation to comply with the law, which is socially required according to Windsor (2001), quoted by [11].

• Ethics: the third component is ethical responsibility, considered socially expected [20].

• Philanthropy: the final part of the pyramid is philanthropy, considered socially desirable, where companies contribute to society beyond what is legally or ethically required.

Further, Carroll [21] structured these components in a pyramid model, illustrating that companies must not only be profitable and comply with the law, but also adopt a good ethical attitude and actively contribute to society through philanthropy. Thus, Carroll’s pyramid represents a comprehensive framework for understanding CSR, highlighting how companies can successfully balance economic, legal, ethical, and philanthropic expectations (Figure 1).

Figure 1.

Presents a graphical depiction of Carroll’s pyramid of CSR. Source: [21].

The triple bottom line (TBL) model is a significant conceptual framework for CSR. It advocates that companies should harmonize and integrate three essential dimensions: economic, social, and environmental. One criticism of Carroll’s model lies in its possible hierarchical perception. Wood, Carroll, and Schwartz point out that Carroll’s pyramid can give the impression that the highest category (Philanthropy) is of superior importance, which could lead to misunderstandings. To remedy this ambiguity, they opted to use a Venn diagram, offering a more balanced representation of CSR categories [17]. An appropriate diagram might consist of three overlapping circles, each symbolizing one of these dimensions (Figure 2).

Figure 2.

The three-domain CSR model. Source: [22].

2.5 Research methodology

Our research on the implementation of CSR in Morocco employs a rigorous methodological approach structured around three main stages. The initial stage involves a systematic literature review conducted through the use of recognized academic databases, with the organization of references facilitated by Mendeley Desktop. This literature review is followed by a detailed comparative analysis of international CSR standards and those adopted in Morocco, using a content analysis method.

Prior to entering the final phase of our study, we present an in-depth case study of OCP, regarded as a leading actor both nationally and internationally in the CSR domain. This case study highlights OCP’s practices and initiatives in social and environmental responsibility, emphasizing its leadership role in the adoption of effective CSR strategies.

At this stage, we incorporate a thorough documentary analysis of the “Guide to Corporate Social Responsibility and ESG Reporting.” This analysis enables us to elaborate on the “Process for implementing a CSR approach within a company” and the “Evaluation of a company’s CSR approach in Morocco,” each presented in distinct tables for maximum clarity.

3. Current state of commitment to CSR in Morocco

In this section, we review the current state of commitment to CSR in Morocco. First, we examine the national commitment to CSR and sustainable development. Secondly, we analyze the distinctive features of the Moroccan economic fabric and the particularities of CSR in this context. Lastly, we offer a review and synthesis of recent previous research on CSR in Morocco, providing an overview of its evolution and current challenges.

3.1 Morocco’s commitment to corporate social responsibility and sustainable development

In Morocco, CSR has become an increasingly relevant topic, not least due to the entry of multinationals and the signing of free-trade treaties. The reform of the labor code in line with international standards, which has attracted the attention of stakeholders (employees, shareholders, customers, suppliers and civil society, of which NGOs are the spokespersons), reflects this trend, underlining the importance of ethics and transparency in corporate governance. The Moroccan state has adopted a proactive approach to CSR, ratifying international conventions for the protection of human rights and the environment, and committing itself to sustainable development, as evidenced by its active participation in various international summits and conferences such as the Rio Conference and COP22 in Marrakech [23].

Moroccan labor legislation, which evolved under the reigns of Kings Hassan II and Mohammed VI, is highlighted as a significant prelude to respect for international principles. This legislative reform underlines the contribution of the Moroccan trade union movement to the country’s independence. On the environmental front, Morocco has made strong commitments since the 1992 Rio Conference, with a particular focus on conserving natural resources and improving quality of life. The Johannesburg Summit and COP22 were key moments when Morocco renewed and intensified its commitments to sustainable development and the fight against climate change [2].

Morocco also places a strong emphasis on green investment, particularly in the agricultural, industrial, water, and electricity sectors. Projects such as the Green Morocco Plan, wind and solar power programs, industrial pollution prevention, wastewater treatment, and household waste management illustrate the State’s concrete commitment to implementing its vision of sustainable development.

In order for our reflection on corporate commitment to CSR in Morocco to be more complete, it is essential to consider the specifics of the Moroccan economy. This must also include a clarification of the unique aspects of CSR in Morocco, as well as an in-depth review of the past 17 years since the CSR label was introduced in the country.

3.2 Characteristics of the Moroccan economic fabric

According to the 2023 edition of the annual report by the Moroccan observatory for very small and medium-sized enterprises (OMTPME), the Moroccan economic fabric presents several important characteristics, including the VSMES reveals that these companies represent 99.6% of the Moroccan economy, underlining their importance in the national economic fabric. In 2022, there was a drop in business start-ups and an increase in dissolutions, particularly in the commercial and construction sectors. Employment increased, reaching 3.8 million positions declared to the CNSS, with a rise in the wage bill. Female entrepreneurship is notable, with 305,529 businesses run by women. The main source of financing is bank credit, but access varies according to the size and age of the business. The majority of businesses are small microstructures, and while MSMEs predominate in some sectors, they are limited in others. This report highlights the diversity of the Moroccan economy, its challenges in terms of structuring and financial accessibility, and the distribution of businesses and employment by gender and size in 2022.

The report’s features highlight the complexity of the Moroccan economy, underlining the challenges in terms of structure, financing, and dynamism of certain sectors. The evolution of the economy is marked by its resilience and the vulnerability of certain areas. A graphical representation shows the breakdown of companies by category and the distribution of jobs by gender in 2022 (Figure 3).

Figure 3.

Breakdown of companies by category and gender of employment—2022. Source: OMTPME Report (2023).

Analysis of the graphical data reveals multiple perspectives on adherence to CSR principles in Morocco. The breakdown by company size suggests a potential correlation with the intensity of CSR commitment. Larger companies seem more inclined to integrate CSR practices, thereby meeting stakeholder expectations. Nevertheless, it appears that microenterprises, which predominate in the Moroccan economy, may perceive CSR mainly in terms of additional costs, which could limit their commitment to these practices.

As for the distribution of jobs by gender, a robust commitment to CSR is often associated with the promotion of gender parity and female empowerment. Data shows that women make up 32.8% of the workforce, so there is significant scope for companies to make progress in this area by adopting policies that promote gender equality. This could reflect not only progress toward greater equity, but also enrich the diversity of skills and perspectives within Moroccan companies.

3.3 Specific characteristics of CSR in the Moroccan context

Commitment to CSR in Morocco takes on a particularly singular dimension, which differs according to the scale of the economic entity concerned. While CSR in large companies is often formalized in detailed strategies and programs, embodying a facet of their governance and sustainable development policy, in SMEs it takes a more personalized form, intrinsically linked to the profile of the manager [24].

In small and medium-sized businesses, CSR is often influenced by the personal values of managers, usually manifesting itself in local philanthropic initiatives and a commitment to the community, seen as an extension of individual ethics rather than a strategic obligation [25]. In large companies, on the other hand, CSR translates into the integration of sustainable practices across the organization and consistent investment in social and environmental programs. These efforts include the creation of specialized departments and collaboration with external entities.

In Morocco, CSR is part of a sustainable development framework encompassing economic, social, and environmental dimensions. Large companies play a crucial role in promoting inclusive and sustainable growth, investing in initiatives focused on reducing poverty, improving education and health, and combating climate change [26].

Regulatory frameworks and government incentives are also essential to stimulate the adoption of CSR by companies. Public policies and incentives can encourage a uniform and systematic approach to CSR, beyond the individual will of managers. These distinctions in approach between SMEs and large companies will be illustrated in a comparative Table 2, highlighting the specific CSR practices adopted by Moroccan companies according to their size.

Category of CSR practices	Large companies in Morocco	SMEs in Morocco
Environmental commitment	Implementation of formal environmental policies; ISO certifications; Reduction of carbon emissions; Waste management.	Integration of eco-responsible practices such as recycling; Energy efficiency and environmental awareness.
Social and corporate responsibility	Contributions to local communities; Partnerships with NGOs; Employee volunteer programs.	Local support, collaboration with community organizations; Promotion of local employment; Contributions to social projects.
Corporate governance	Structuring boards of directors; Financial transparency; Respect for shareholders’ rights.	Simplified governance; Stakeholder involvement; Ethical decision-making.
Working conditions	Diversity and inclusion policies; Extensive employee benefits; Training and development programs.	Promoting diversity, family atmosphere; Employee training.
Sustainable supply chain	Selection of responsible suppliers; Human rights and environmental risk assessment.	Close relations with local suppliers.

Table 2.

Benchmarking CSR practices of large companies and SMEs in Morocco.

Companies in Morocco, large and small, aware of the impact of CSR on their reputation, resilience, and competitiveness, are adopting ethical practices, with a growing focus on social and environmental benefits. The active involvement of employees in CSR is valued, reinforcing commitment and attracting ESG sensitive investments. However, the authenticity of CSR approaches and their consistency with strategic objectives remain essential for an effective and sustainable CSR strategy.

3.4 Corporate social responsibility initiatives in Morocco: a case study of OCP

This paper presents an analysis of CSR practices in Morocco, using the Office Cherifien of Phosphates (OCP) as a case study. Recognized as a preeminent player in the phosphate sector at national level, OCP stands out for its deeply rooted CSR approach, characterized by the adoption of ethical, environmental, and social principles in all its activities. The company illustrates its commitment through ambitious initiatives, notably in the fields of green energy and sustainable water management, demonstrating a global strategy that reconciles economic efficiency with a positive impact on society and the environment. In addition, OCP is resolutely committed to research projects and educational programs, consolidating its status as a responsible leader on the international scene. Table 3 details the CSR practices implemented by OCP, highlighting the objectives, initiatives, and progress achieved to date, underlining the considerable impact of these approaches on societal and environmental development.

OCP responsible practices	Targets	Results
Responsible energy program	Achieve 100% green energy by 2028.	86% of energy needs covered by green energy.
Water program	Reduce and diversify water use by 2030.	25 mm^3 of desalinated seawater per year.
		Slurry pipeline saves 3 mm^3 of water per year.
		80% of water used is recycled in the treatment process.
Optimizing water consumption	80% reuse of wastewater.	Water savings of around 3 million m^3/year (slurry pipeline).
	Urban wastewater reclamation.	3 plants treat and reclaim more than 10 mm^3 of wastewater/year.
Seawater desalination	Increased use of desalinated seawater.	Largest station at Jorf Lasfar: 25 mm^3/year (extension to 40 mm^3 planned for 2021).
		New Laayoune station planned for 2022.
Investment in research and innovation	Research into new ways of adding value to water.	Academic partnerships, development of innovative techniques.
		Investments in leading academic institutions.
Energy program	Reduce carbon footprint and diversify the energy mix.	Cogeneration, energy efficiency, renewable energies.
		86% of needs covered by green energy.
		Target of 100% renewable electricity by 2030.
Commitment to education	Support for education at all levels.	Knowledge ecosystem: schools, scholarships, training.
		Investment in education to build human capacity.
Vision for Africa	Improving soil fertility, promoting sustainable agriculture in Africa.	Investments to help the continent’s farmers.

Table 3.

OCP’s responsible practices in Morocco.

The analysis of CSR practices at OCP in Morocco, illustrated by its commitment to sustainable development initiatives, demonstrates a proactive adoption of international CSR principles. OCP’s efforts in green energy, sustainable water management, research, and education reflect a strategy that not only complies with but often exceeds the requirements of these international frameworks by integrating ethical, environmental, and social principles across all its activities. This approach clearly shows that OCP has adapted CSR principles to its operational context, rejecting any notion of superficial compliance in favor of a deep and meaningful integration of CSR standards. In doing so, OCP positions itself as a responsible leader, underscoring the critical importance of corporations in addressing global environmental and social challenges. The detailed table above attests to the significant impact of these practices on societal and environmental development, illustrating a tangible success in aligning with international CSR principles.

3.5 Review of previous studies on CSR in the Moroccan context

Contemporary research on CSR in the Moroccan context offers a comprehensive and diverse exploration of the many facets of CSR. Each of the studies listed provides distinct insights into different aspects of CSR, ranging from the impact of CSR engagement on organizational resilience, particularly in times of crisis, to the influence of CSR on corporate financial performance. These studies employ a variety of methodologies, oscillating between quantitative and/or qualitative approaches, and the samples examined encompass a broad spectrum of Moroccan companies. The research findings reveal significant subtleties in the perception and implementation of CSR within different sectors and company sizes in Morocco.

The article by [27], entitled “The contribution of CSR commitment to organisational resilience in the context of the covid-19 pandemic: The case of Moroccan companies labelled by the CGEM,” examines the correlation between CSR and organizational resilience. This quantitative research, based on a questionnaire administered to 68 Moroccan companies labeled by the CGEM, reveals a significant causal relationship between CSR commitment and organizational resilience. The study highlights the crucial role of stakeholders, notably customers and employees, in promoting organizational resilience.

The study conducted by [26], entitled “SME CSR: studying the Moroccan context,” examines the formal and informal institutions that influence SME CSR in Morocco. Adopting a qualitative methodology, this research is based on semi-structured interviews with nine participants. The results suggest that, in the Moroccan context, informal institutions play a more decisive role in the institutionalization of SME CSR than formal institutions. This preeminence of informal institutions is attributed to their greater proximity to SMEs, compared with formal institutions.

The study by [25], entitled “The impact of CSR on the performance of SMEs in Morocco,” with the aim of clarifying the relationship between societal practices and the performance of Moroccan SMEs, this study is based on a quantitative approach conducted using questionnaires with 92 SMEs. It shows that the adoption of societal practices does not adversely affect performance but does not guarantee improvement. Furthermore, the impact of CSR on innovation is limited, with no significant correlation between innovation and improved performance.

Indeed, in his thesis [23], entitled “The diffusion of CSR in companies in Morocco: Determining factors, roles and interactions of actors,” uses a mixed methodology (qualitative and quantitative) with four participants for the qualitative part and 151 for the quantitative part. It aims to deepen understanding of the spread of CSR in developing countries, with a particular focus on Morocco. The results confirm that interactions between actors significantly influence the diffusion of CSR in the Moroccan context.

The thesis by [28], which bears the title “Impact of the social responsibility of companies listed on the Casablanca stock exchange on their financial performance” is devoted to analyzing the influence of CSR on the financial performance of companies listed on the Casablanca stock exchange. Adopting a quantitative methodological approach, this research is based on panel data covering the period from 2012 to 2017 and encompasses a sample of 28 CSR-labeled and 168 non-labeled companies. The results reveal a complex relationship between CSR and financial performance: a positive impact on return on assets (ROA), neutral on return on equity (ROE), and negative on ROA.

Each of these studies contributes to a more nuanced understanding of CSR in the Moroccan context, highlighting the importance of cultural, economic, and organizational specificities in the adoption and impact of CSR.

4. Implementing a CSR approach within Moroccan companies

Before delving into the details of the CSR approach within Moroccan companies, it is essential to understand the reference framework established by the General Confederation of Moroccan Enterprises (CGEM). This reference framework serves as a pillar to guide Moroccan companies in the integration of responsible and sustainable practices. This framework highlights the importance of CSR as a key element of corporate strategy and operations, reflecting their commitment to balanced economic, social, and environmental development.

4.1 Corporate social responsibility: CGEM’s frame of reference

In 2005, during the conference called “The Integrals of Investment,” Morocco affirmed its commitment to CSR. This position encouraged companies in Morocco to adopt socially responsible practices. The CGEM created the CSR Label to recognize companies that respect these principles of social responsibility. This label, based on the ISO 26000 standard, highlights the impact of companies’ decisions and activities on society and the environment, by promoting ethical and transparent behavior.

In September 2006, the CGEM Board of Directors set up a CSR Label Commission to promote productive investment. The CGEM CSR Charter, structured around nine areas, aims to align companies’ strategic and managerial objectives with international benchmarks and national legislation. These include (1) respect for human rights; (2) improvement of working conditions; (3) preservation of the environment; (4) prevention of corruption; (5) compliance with competition rules; (6) transparency of corporate governance; (7) respect for the interests of customers and consumers; (8) social responsibility of suppliers; and (9) community involvement.¹

The CGEM Label, awarded after a rigorous evaluation by an independent committee and an accredited external firm, is open to all CGEM member companies, regardless of size or sector. Based on information available as of 2021, the CGEM CSR Label has been awarded to 108 companies, of which one-third are SMEs and 30% are listed companies.²

CSR is perceived differently: for some, it is a marketing tool or “Green Washing,” while for others, it offers an opportunity for growth, differentiation, efficient resource management, risk prevention, and improved performance. To obtain the CGEM CSR Label, companies must follow a voluntary procedure, enlist the support of a third-party assessment firm, and commit to an action plan. The label is valid for 3 years and is renewable.

With a view to providing a comparative analysis of the different CSR frameworks, we offer a Table 4 comparing the axes of CSR according to CGEM, the guiding principles of ISO 26000, and the standards of the global reporting initiative (GRI). It also offers a perspective on the specifics of each framework in terms of social and environmental responsibility, enabling a better understanding of the various approaches adopted internationally to promote sustainable and ethical business practices.

Standards	CGEM (9 areas of CSR)	ISO 26000	GRI standards
1. Governance	Transparency in corporate governance	Responsible and transparent decision-making	Ethical practices, corporate governance
2. Human rights	Respecting human rights	Respecting human rights	Human rights and working conditions
3. Working conditions	Improving working conditions	Fair employment practices	Employment and professional relations
4. Environment	Preserving the environment	Pollution prevention, sustainable use of resources	Environment
5. Operating practices	Compliance with competition rules	Ethical behavior	Business ethics, supply chain
6. Consumers	Respecting the interests of customers and consumers	Fair marketing, respect for consumers	Responsible products, customer satisfaction
7. Community involvement	Community involvement	Community development and social involvement	Social and economic impact on communities
8. Corruption	Preventing corruption	Fighting corruption	Anti-corruption practices
9. Supplier Responsibility	Social responsibility of suppliers	Responsibility for the value chain	Responsibility in the supply chain
Other	—	Responsible consumption and production	Performance indicators, reporting

Table 4.

Comparing the axes of CSR: CGEM, ISO 26000, and GRI standards.

The comparative table between international CSR standards, such as ISO 26000 and the GRI standards, and the local Moroccan norms led by the CGEM, highlights a significant harmonization and interaction between local and global CSR practices. Morocco, by adapting the principles of ISO 26000 within a local context through the CGEM, demonstrates an alignment with global CSR trends, with a shared focus on human rights, the environment, and transparent governance. However, the CGEM standards are distinguished by their specific adaptation to Moroccan realities and an emphasis on community involvement, reflecting an approach that respects cultural and regional specificities. Despite a common foundation of goals and values, differences in scope, application, and the degree of enforcement among these standards underscore the nuances between international and local frameworks in CSR.

Having explored CGEM’s CSR reference framework and how it compares with other international benchmarks, it is pertinent to look at the practical application of these principles. In the remainder of this section, we will look at CSR practices and strategic governance within companies, examining how the guidelines established by the CGEM are actually integrated and implemented. This analysis will shed light on how companies in Morocco are translating the theoretical principles of CSR into concrete action.

4.2 Drivers and barriers to CSR integration in the Moroccan economic landscape

The advancement of CSR in Morocco is propelled by a synergy of internal and external factors, analyzed in the studies by [29, 30]. These factors include the influence of multinational corporations that impose CSR practices on their local subsidiaries and partners, the gradual integration of CSR into Moroccan legislation, the need for CSR certifications to access international markets, and the role of international cooperation and management consulting. Regulations, public and private initiatives such as the CGEM’s CSR Charter, international commitments like the Paris Agreement, and regional recognition of CSR efforts, are also key drivers. These elements highlight the importance of a comprehensive approach to adopting CSR, reflecting the combination of market pressures, regulatory requirements, and stakeholder expectations in the specific context of Morocco.

Exploring the dynamics behind CSR integration in Morocco reveals significant obstacles despite considerable efforts. Understanding these barriers is essential for devising strategies to overcome challenges and enhance CSR’s incorporation into Morocco’s economic fabric. Research by [24, 31] highlights key difficulties faced by Moroccan companies toward increased social responsibility. Identified obstacles include the cultural backdrop and traditional values influencing negatively due to paternalistic values, limiting stakeholder pressures, and social dialog. The economy’s dominance by SMEs, which face financial, structural, and human challenges, hinders formal CSR integration as it requires a shift toward more structured management. Additionally, a gap in personnel qualification, with a lack of training that integrates social aspects, poses a significant barrier to effective CSR adoption, underscoring a disconnect between official enthusiasm for CSR and actual personnel capabilities.

4.3 Practices and strategic governance at the heart of the company

In Morocco, CSR practices and their integration into corporate culture and operations are being explored in depth (Table 5). The table describes how companies can go beyond their objective of financial profitability and adopt a CSR approach that integrates societal and environmental concerns into their strategies and activities. It underlines the importance of a continuous, dynamic, and holistic CSR approach, illustrating the need for companies to adopt an integrated and multidimensional approach. It also highlights the role of governance in facilitating and reinforcing CSR, as well as the interaction between companies’ internal and external CSR practices.

Practice	Description
Mindset and corporate culture	Companies’ primary objective is to generate financial profitability in order to increase their investors’ wealth. When a company opts for a CSR approach, it integrates other societal and environmental concerns into its decisions and activities. The aim is to create value for society as a whole, by contributing to the achievement of global sustainable development objectives.
A continuous, dynamic approach	To be socially responsible, it’s not enough to set up a static system. CSR is a continuous and iterative process, Wherein the company’s CSR objectives are periodically monitored, reassessed, and redefined. The company is also called upon to take account of its social responsibility in unforeseen situations that may arise at any time. CSR is a dynamic process, insofar as it must constantly adapt to the changing expectations of society, which are its central focus.
Holistic approach	The CSR approach must integrate all the central subjects identified by the reference framework adopted, in particular ISO 26000, the CGEM charter, etc. A socially responsible company must not deal with these subjects selectively and in isolation. A socially responsible company should not deal with these issues in a selective and isolated manner. All subjects must be examined with a view to identifying the most sensitive areas requiring priority action. The fundamental principles of CSR must all be applied, and a socially responsible company must not fail to put one of these principles into practice.
Horizontal and vertical approach	CSR is a horizontal (cross-functional) approach that must be reflected in all corporate processes. A socially responsible company integrates CSR into all its key functions (purchasing, production, finance, marketing, etc.), as any company activity or decision can have an impact on all its stakeholders. CSR is also a vertical approach in the sense that it must be supported by all levels of the company’s hierarchy.
Exercised directly or indirectly	A company implements its social responsibility at the very heart of its internal operations, whether it be the recruitment processes, investment decisions, manufacturing activities or any other activity under its direct control. However, a socially responsible company does not stop at this level. It must use the means at its disposal to mobilize its stakeholders and engage them in favor of CSR and SD.
In close interaction with governance	CSR has a dual relationship with corporate governance. On the one hand, appropriate governance is the means to empower the company to act in a socially responsible manner. On the other hand, governance is a key aspect of CSR and a central element in its implementation.

Table 5.

Corporate social responsibility practices in Morocco.

After delving into the analysis of the CSR reference framework established by the CGEM, and examining corporate practices and strategic governance, we now turn to the process of implementing the CSR approach within Moroccan companies.

4.4 Practical implementation of the CSR approach within the company

Using the following grid, we detail the process of implementing a CSR approach within a company. Each stage of the process is broken down, from the adoption of CSR by management to monitoring and continuous improvement. It includes specific actions to be taken, the players involved, and concrete guidelines for implementation. The CSR journey begins with a firm commitment from management, followed by the identification of areas of responsibility and the assessment of activities and stakeholders. It then involves defining objectives, allocating the necessary resources, and integrating CSR into day-to-day activities. The effectiveness, evolution, and continuous improvement of the approach are ensured by employee mobilization, stakeholder commitment, and regular adaptive monitoring (Table 6).

Step	Action	Managed by	What to do
Adoption by company management	Management commitment	General management; board of directors or supervisory board.	Understanding the challenges of CSR; Subscribing to sustainable development objectives; Decide to behave responsibly; Setting up a CSR entity.
Identifying the key areas of corporate social responsibility	Definition of CSR priorities	CSR entity, general management.	Refer to standards such as ISO 26000 to define the areas of CRS (environment, human rights, good governance, etc.).
Identification of activities and stakeholders	Identification of activities and stakeholders	CSR entity.	Identify all the stakeholders affected by the company’s decisions and their expectations in terms of CSR.
Carrying out a self-diagnosis	Assessment of compliance with CSR standards	CSR entity, departments concerned.	Assess the company’s activities against the CSR guidelines to identify strengths and areas for improvement.
Identification of objectives and action plans	Definition of CSR objectives and action plans	Top management, CSR entity.	Identify and classify CSR objectives, and draw up action plans.
Putting the right resources in place	Allocation of resources	All departments.	Allocate the material, financial, human, and organizational resources needed to achieve CSR objectives.
Mobilizing employees	Awareness-raising and training	HR, managers, top management.	Inform and train employees about CSR, integrate CSR into performance appraisals.
Practical application in everyday activities	Integrating CSR into practices	All employees.	Recognize CSR implications and integrate its objectives into day-to-day decision-making.
Stakeholder engagement	Interaction with stakeholders	CSR entity, Communication.	Listening to stakeholders, integrating CSR requirements into business relationships, practicing responsible purchasing.
Monitoring and continuous improvement	Assessment and adjustment	CSR entity, top management.	Monitor achievements, adapt objectives and practices, ensure continuous improvement.

Table 6.

Process for implementing a CSR approach within a company.

Now that the practical implementation of CSR within companies has been addressed, we turn our attention to an equally crucial aspect, namely the evaluation of this approach. This step is essential for measuring the effectiveness and impact of the CSR strategies deployed.

4.5 Evaluating a company’s CSR approach

In today’s era where CSR is crucial, the use of effective assessment tools is becoming essential to judge the performance and authenticity of CSR approaches, taking into account economic, social, and environmental impacts. The summarized Table 7 highlights the key elements of this evaluation in Morocco, notably the importance of frameworks, the role of independent experts, and transparency in communication. These aspects are examined from three perspectives: description, importance, and practical application, thus providing a structured framework for companies wishing to assess and improve their CSR commitment.

Assessment aspects	Description	Importance	Putting it into practice
Importance of standards and labels	Standards define the criteria used to assess a company’s CSR performance.; Labels attest to compliance with certain CSR criteria.	They provide assurance of compliance with CSR standards and facilitate evaluation by stakeholders.	Companies must comply with the law and choose universal frameworks. Labels should be chosen for their relevance and credibility.
Role of independent experts	Independent experts can help define and implement a CSR strategy in line with best practices.; They can also assess and rate the company on ESG aspects.	Their expertise ensures an effective and credible transformation of the company’s CSR approach.	Use experts to define the CSR strategy and objectively assess the approach.
The role of transparency	Transparency in CSR involves clear communication about the company’s strategy, objectives, priorities, and achievements.	Transparency is essential for the credibility of the CSR approach in the eyes of stakeholders.	Implementing an appropriate communications policy, using a variety of information channels, and focusing on the CSR/ESG report.

Table 7.

Evaluation of a company’s CSR approach in Morocco.

4.6 Discussion of research results

In our discussion on the implementation of CSR in Morocco, comparing our findings with previous studies outlined in our article offers insightful perspectives on CSR practices within Moroccan companies.

Our research highlights the increasing significance of CSR in Morocco, emphasizing the substantial commitment of Moroccan companies, exemplified by the case study of OCP. This commitment is reflected in the adoption of sustainable practices and initiatives. This observation aligns with the findings of [27], who identified a significant causal relationship between CSR commitment and organizational resilience, emphasizing the role of stakeholders such as customers and employees.

Furthermore, our detailed review of the “Guide to Corporate Social Responsibility and ESG Reporting” allowed us to elaborate on CSR implementation and evaluation processes in Morocco. These elements resonate with [26] emphasis on the dominant role of informal institutions in the institutionalization of CSR among Moroccan SMEs, shedding light on the challenges and opportunities of CSR adoption in Morocco’s specific context.

Moreover, the need for in-depth studies on the understanding and application of CSR in Morocco is highlighted, echoing [25] findings on the limited impact of CSR on innovation in Moroccan SMEs. This underscores the complex relationships between societal practices, innovation, and corporate performance.

In addition, our analysis of the diverse approaches to CSR in Morocco and their alignment with international standards corresponds with the conclusions of [23, 28]. These studies underline the dynamics of CSR diffusion, the interactions between actors, and CSR’s impact on financial performance, illustrating the multifaceted nature of CSR in the Moroccan context.

Finally, the study by [32] on the impact of CSR in the Moroccan automotive sector, employing qualitative interviews with experts, unveils the growing significance of CSR in enhancing consumer satisfaction, signaling a shift toward an economy focused on sustainable development. Our analysis aligns with these findings, highlighting CSR’s role as a strategic pillar for Moroccan companies, crucial for garnering consumer support for ethical practices. This synergy underscores a move toward a market that demands accountability and sustainability from businesses, in response to the increasing expectations of consumers.

In sum, by comparing our findings with those from the mentioned studies, we enhance the understanding of CSR in Morocco. This underscores the importance of continuing research and dialog in this field to navigate the complexities and capitalize on the opportunities presented by CSR for Moroccan companies and the country’s sustainable development.

5. Conclusion

This paper aims to elucidate the process of integrating CSR in Morocco by assessing current practices and identifying challenges and opportunities. It provides a thorough analysis of the evolution of CSR, transitioning from a shareholder-centric view to an inclusive stakeholder approach, illustrated by models such as Carroll’s pyramid and the triple bottom line. The adopted methodology combines a literature review, a comparative analysis of CSR standards, and a case study of OCP, offering an overview of exemplary CSR practices in Morocco.

Theoretically and managerially, the study contributes to the discourse on CSR by highlighting its evolution toward an integrated approach and emphasizing the importance of balancing the interests of various stakeholders. Our research makes a significant contribution to the understanding of CSR within the specific context of Morocco, utilizing OCP as a case study to explore the adaptation of global practices to the local environment. By focusing on the less explored phosphate sector, our study opens new vistas on the impact of CSR on sustainable development and the incorporation of these practices within Moroccan enterprises. It also highlights the critical role of regulatory frameworks and sectoral initiatives in promoting CSR. By providing valuable insights and practical lessons, our research enriches the existing body of knowledge and suggests directions for future studies as well as for CSR practitioners, thereby contributing to a more sustainable and responsible Moroccan economy.

Furthermore, our study, which addresses the adaptation of global CSR practices to Morocco, reveals a nuanced approach needed to align these practices with local specificities, thus offering vital lessons for similar contexts, particularly in developing economies. By highlighting the adjustment of CSR initiatives to Morocco’s specific socio-economic and environmental challenges and a commitment to community engagement, such as the efforts by OCP in sustainable water and green energy management. Furthermore, it underscores the potential of CSR to positively influence public policies and promote a culture of responsible business, emphasizing the applicability and significance of CSR practices both globally and locally.

For the recommendations proposed to enhance CSR in Morocco, it is crucial to target recommendations toward businesses, policymakers, and NGOs, taking into account local specificities and identified challenges. Companies should adopt inclusive practices, enhance their staff’s CSR skills, and adapt CSR to SMEs with flexible and economical models. Policymakers need to encourage CSR through an incentivizing legal framework, support SMEs in their CSR efforts, and facilitate social dialog. NGOs can offer advice and training, promote good practices, and establish strategic partnerships. An integrated and collaborative approach is essential for effectively embedding CSR into the Moroccan economy and society.

Nonetheless, this study acknowledges its limitations, especially regarding the diversity of empirical data. Future research could therefore deepen this analysis by broadening the spectrum of industries studied and incorporating quantitative data, as well as exploring the influence of cultural specificities on the perception and implementation of CSR in Morocco, thereby enriching the understanding of its adaptability to different socio-economic contexts.