Digitalization and Corporate Social Responsibility in Morocco : Towards a Conceptualization of the Interactions

Abstract

This article studies the interactions between Corporate Social Responsibility (CSR) and digitalization, with a particular focus on the Moroccan context. The first section revisits the theoretical foundations of CSR, from the pioneering works of Bowen, Carroll and Freeman to contemporary approaches that integrate sustainability and the United Nations Sustainable Development Goals (SDGs). The second section analyzes the diffusion of CSR in Morocco, shaped by the institutional framework, the National Strategy for Sustainable Development, and the CSR label of the CGEM, while highlighting the challenges faced by SMEs. The third section addresses digitalization as an organizational transformation, drawing on academic literature and examining its effects on business models, governance, work practices, and ethics. Moroccan and international examples illustrate both the opportunities and limitations of this transformation. The fourth section explores the synergies and tensions between CSR and digitalization: while digital tools can enhance transparency, inclusion and non-financial reporting, they also raise issues such as digital exclusion, environmental footprint, and algorithmic bias. Finally, the critical discussion highlights the ambivalence of this convergence and proposes the concept of “digital CSR” as a promising way forward. The article concludes by offering recommendations for Moroccan companies and institutions: supporting SMEs, strengthening responsible digital skills, and adapting international standards to local realities.

JEL Classification : M14, O33, M15, Q01, O55

Paper Type: Theoretical Research