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Guide sur la Responsabilité Sociètale des Enterprises et le reporting ESG, 2017

Guide to Corporate Social Responsibility Companies and ESG reporting, 2017



This guide was developed by the Moroccan Capital Market Authority (AMMC) and the Casablanca Stock Exchange, with the contribution of the General Confederation des Entreprises du Maroc (CGEM) and the Social, Economic and Environmental (CESE). Its objective is to promote the culture of Social Responsibility of Companies (CSR) at the level of publicly traded companies in the Morocco, and prepare them for future ESG reporting obligations that it is planned to put in place. To do this, the guide clarifies a few concepts and presents a practical approach for setting up the CSR approach and ESG reporting.







Issuer (type)

Casablanca Stock Exchange; Moroccan Capital Market Authority (Autorité Marocaine Du Marché Des Capitaux) (Stock Exchange, Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.61%
    • Moderate 0.16%
    • E focus: climate change, conservation, degradation, emissions, energy, environment, environmental policy, forests, greenhouse gas, hazardous waste, oceans, pollution, recycling, sustainable finance, waste, water, biodiversity
    • S focus: collective bargaining, community development, community involvement, diversity, employee training, employment conditions, financial inclusion, gender equality, human rights, recruitment, discrimination
    • G focus: bribery, business ethics, competitive behavior, corruption, esg report, esg reporting, esg reports, responsible investment, risk management, accountability
    • SDG 1: No Poverty, SDG 2: Zero Hunger, SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 5: Gender Equality, SDG 6: Clean Water and Sanitation, SDG 7: Affordable and Clean Energy, SDG 8: Decent Work and Economic Growth, SDG 9: Industry Innovation and Infrastructure, SDG 10: Reduced Inequality, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 14: Life Below Water, SDG 15: Life on Land, SDG 16: Peace Justice Strong Institutions, SDG 17: Partnerships to achieve the SDGs
    • Finance, Management, Manufacturing, Mining