Corporate Social Responsibility: Moroccan Contribution to An Ongoing Academic Discussion

Auteurs

  • Kaoutar BENSLAMA Faculté d'économie et de gestion de kénitra, Université Ibn Tofail Kénitra, Maroc
  • Ikram CADIMI Faculté d'économie et de gestion de kénitra, Université Ibn Tofail Kénitra, Maroc
  • Hind SAAD Faculté d'économie et de gestion de kénitra, Université Ibn Tofail Kénitra, Maroc
  • Cheklekbire MALAININE Faculté d'économie et de gestion de kénitra, Université Ibn Tofail Kénitra, Maroc

Mots-clés :

CSR, systematic literature review, stakeholders, Morocco

Résumé

The notion of CSR appeared in the 1950s. According to the World Business Council for Sustainable Development: "Corporate social responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large" (Holme & Watts, 1999, p. 3). This responsibility is expressed to all the stakeholders who can influence its success. It refers to the idea that the company is encouraged to go beyond its economic goals to integrate social and environmental objectives for the benefit of all stakeholders. Morocco is no exception in its adherence to this practice.

CSR became a vital issue after the country hosted COP 22 in Marrakech in 2016. This United Nations conference conveyed the Kingdom's commitment to policies establishing sustainable development pillars (Anouar, 2022).

CSR is a widespread concept in developed and developing countries. However, academic research is concentrated on developed countries (i.e., North America and Western Europe) and some emerging countries (China and Russia). Researchers seem less interested in the cases of developing countries (Africa, Latin America, Central and Eastern Europe). It begs the question: has CSR been considered a relevant research topic by academia in Morocco?

This systematic literature review aims to explore trends in academic CSR research in Morocco. It uses a descriptive analysis of 69 academic documents (i.e., journal articles, doctoral theses, and conference papers) from 2009 to date. The results obtained have highlighted the characteristics and limitations of the previous research.

 

Keywords: CSR, systematic literature review, stakeholders, Morocco.

JEL Classification: M14     

Paper type: Theoretical research

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Publiée

2022-09-30

Comment citer

BENSLAMA, K., CADIMI, I., SAAD, H., & MALAININE, C. (2022). Corporate Social Responsibility: Moroccan Contribution to An Ongoing Academic Discussion. International Journal of Accounting, Finance, Auditing, Management and Economics, 3(5-1), 87–112. Consulté à l’adresse https://ijafame.org/index.php/ijafame/article/view/633