Template-Type: ReDIF-Article 1.0
Author-Name: Sofia RGUIG
Author-Email: sofia.rguig@um5r.ac.ma
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Souissi, Mohamed V University, Rabat, Morocco
Author-Name: Mohamed BACHISSE
Author-Email: sofia.rguig@um5r.ac.ma
Author-Workplace-Name: Faculty of Law, Economics and Social Sciences of Souissi, Mohamed V University, Rabat, Morocco
Title: Implementation of an Integrated Management System (IMS): What Lever for CSR in Moroccan Companies ?
Abstract: In a context marked by growing societal expectations, sustainable development and Corporate Social Responsibility (CSR) have become central issues in the business world. CSR, which emerged at the end of the 20th century, encourages companies to adopt socially responsible practices. However, its implementation varies and evolves, making it a complex and constantly changing field. This study focuses on how Moroccan companies can integrate a societal approach, highlighting the idea that implementing an Integrated Management System (Quality, Environment, Health & Safety) in accordance with standards can be a relevant and coherent way to realize CSR. The methodology is based on the use of secondary data (ISO surveys, CGEM statements, and annual reports of CSR-labeled companies), analyzed through a descriptive approach. This methodological framework allows the research to examine the Integrated Management System as a key element for establishing and structuring a societal approach. The results reveal nuanced dynamics. ISO 9001 overwhelmingly dominates the Moroccan certification landscape, while ISO 14001 and ISO 45001 remain weakly adopted. About 21% of CSR-labeled companies hold all three certifications (ISO 9001, 14001, and 45001), which serves as a proxy for potential integration rather than proof of a fully unified management system. with the majority limiting themselves to the quality system. The financial sector alone accounts for nearly half of CSR-labeled companies, confirming its central role in the diffusion of societal practices. These findings highlight a gradual but uneven integration of CSR principles through IMS in the Moroccan context, paving the way for further research into sector-specific characteristics and organizational drivers.   Keywords : Integrated Management System, Corporate Social Responsibility, Sustainable Development, Certifications, Morocco. Classification JEL : M14, L15, O32, Q56 Paper type : Empirical Research
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 493-507
Volume: 6
Issue: 11
Year: 2025
File-URL: https://ijafame.org/index.php/ijafame/article/view/2141
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File-URL: https://ijafame.org/index.php/ijafame/article/view/2141/2172
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Handle: RePEc:aoa:journl:v:6:y:2025:i:11:p:493-507