Responsabilité Sociétale des Organisations et ISO 26000: cas du Maroc

Résumé

The social responsibility of organizations includes two complementary realities. For society, it is the contribution of any organization in the national sustainable development effort. For the organization, it is an expression of the search for a global performance especially in the economic, social and environmental. The fundamental goal of ISO 26000 is to design and build a new model of socio- economically sustainable. In our paper, we try to approach the different representations of the CSR and provide empirical insights into the adoption and implementation thereof by the Moroccan organizations in relation to the guide of the ISO26000. Our exploratory analysis shows that those closest to the repository are a minority (82 organizations) and are those who joined the CSR-CGEM label or UN-Global Compact. Also, we did an exploratory survey between 5 organizations who joined the CSR-CGEM label and 8 organizations from a control sample.