Corporate Social Responsibility: Moroccan Contribution to An Ongoing Academic Discussion

Authors

  • Kaoutar BENSLAMA Faculty of Economics and Management of kenitra, Ibn tofail University kenitra, Morocco
  • Ikram CADIMI Faculty of Economics and Management of kenitra, Ibn tofail University kenitra, Morocco
  • Hind SAAD Faculty of Economics and Management of kenitra, Ibn tofail University kenitra, Morocco
  • Cheklekbire MALAININE Faculty of Economics and Management of kenitra, Ibn tofail University kenitra, Morocco

Keywords:

CSR, systematic literature review, stakeholders, Morocco

Abstract

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

Downloads

Published

2022-09-30

How to Cite

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. Retrieved from https://revue.ijafame.com/index.php/home/article/view/602