Social and environmental proximity and operational tangibility versus CSR: Case of Moroccan companies



This article analyzes the stakes of Social and Environmental Responsibility (CSR) of Moroccan companies, as a new frontier of sustainable finance, by means of a qualitative study.It will therefore be a question of presenting the existing practices through two types of methodological approaches existing to date.The development of particularly non-financial ratings in Morocco (labels CSG CGEM or Vigéo) will be the subject of a detailed qualitative analysis.

Keywords. Social and Environmental Responsibility, Extra Financial Ratings, CGEM CSR Label, Vigeo CSR Label, Sustainable Finance, Qualitative Study.

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