Disclosure and Communication of the Corporate Social Responsibility (CSR) in Morocco: The Case of a Bank

Abstract

Companies have been concerned more and more with the way they approach social and environmental dimensions. A number of companies consider social engagement as a deliberate option based on the will to respect the society and the environment, while others believe that it is essential. Many perceptions are in competition due to the absence of the standardization of the CSR practices. Accordingly, there is a need, particularly in the case of banks, for a supplementary effort to be made in terms of disclosure and communication so as to deserve the confidence of stakeholders. This article aims at clarifying the CSR concept, its practices along with their evolution in time in the Moroccan context. Our methodology consists of a thematic analysis using Nvivo and annual reports of a Moroccan bank during the period of 2007–2015. The objective of this study is the evaluation of the bank’s engagement in the sustainable development in reference to the seven principles of ISO 26000.