Towards an Inclusive Approach to Corporate Social Responsibility (CSR) in Morocco: CGEM's Commitment[Vers une Approche Inclusive de la Responsabilité Sociale des Entreprises (RSE) au Maroc : L'Engagement de la CGEM]

Corporate social responsibility encourages companies to integrate social and environmental concerns into their activities and their relations with stakeholders. It encompasses all actions aimed at the social good, above and beyond corporate interests and legal requirements. Various international organizations, authors and researchers have explored the notion of CSR and proposed a range of definitions reflecting their perspectives on the concept. In Morocco, although Moroccan companies are not overwhelmingly embracing CSR, several factors are encouraging them to integrate the CSR approach not only into their discourse, but also into their strategies. The CGEM is actively involved in promoting CSR within Moroccan companies, awarding the "CGEM Label for CSR" to companies that meet the criteria set out in the CSR Charter. The process of labeling Moroccan companies is in full expansion. The graphs presented in this article are broken down according to several criteria, such as company size, sector of activity and listing on the Casablanca Stock Exchange, in order to provide an overview of CSR-labeled companies in Morocco. The approach adopted for this article is a qualitative one aimed at presenting, firstly, the different definitions of the CSR concept and its evolution over time. In this way, the study focuses on the Moroccan context to dissect and analyze the state of progress of CSR integration in Morocco and the various efforts made by the CGEM to implement it. According to the data, 124 Moroccan companies have been awarded the CSR label. For a label in existence since 2006, this figure reflects a certain reluctance on the part of Moroccan companies to fully implement the CSR approach in their strategies. Nevertheless, Morocco is in a transitional phase, marked by the gradual adoption of various socially responsible practices. Keywords: Corporate Social Responsibility; General Confederation of Moroccan Enterprises; INDH; CSR Charter; CGEM Label.