CSR labelling in Morocco: Between Legitimacy and the Transformation of Practices

Abstract

This article examines how CSR labelling contributes to the institutionalization of corporate social responsibility in Morocco through the case of the CGEM CSR Label. It is based on a reasoned narrative review combining neo-institutional theory, legitimacy theory, and the stakeholder approach. Positioned against prior Moroccan research on the determinants of labelling and the appropriation of the label, the article offers an integrative conceptual synthesis focused on the conditions under which practices are transformed. The analysis distinguishes a substantive trajectory, based on internal appropriation, governance, dialogue, and results monitoring, from a decoupling trajectory dominated by documentary compliance. Six research propositions connect institutional pressures, formalization, internal capabilities, stakeholder participation, evaluation quality, and firm size.

JEL Classification: M14; L15; L51

Paper Type: Theoretical Research