CSR practices and social impact in Morocco: An overview

Abstract

Companies and organisations are invited to identify and assess the social impact of their socially responsible activities in order to harmonise and align their strategies with the universal sustainable development objectives of international organisations and governments. To this end, our main objective in this paper is to provide essential reference points for understanding the issues of social and environmental impact and its assessment for companies.

We also analyse the literature on tools and the main families of methods for measuring and assessing social impact and how they have evolved in recent years. We present their respective strengths and limitations. We also support reflection on the choice of the appropriate evaluation method by proposing that social impact evaluation should be approached as a contextualised process, motivated by objectives, aims and precise questions formulated by the company and its stakeholders.

Finally, and in order to understand the current dynamics of CSR and its impacts in Morocco, we discuss the main trends in Moroccan companies' CSR practices, their impacts on society and individuals, and how to measure this impact. We focus on the changes in the general ecosystem in Morocco that are encouraging companies to move in this direction. And we present the methodology and results of a practical example that fosters this dynamic.

Keywords: CSR, social impact, stakeholders, impact assessment

JEL Classification : M14

Paper type : Theoretical Research