Corporate social responsibility management for labeled companies in the emerging market: A study of corporate strategy

In contemporary managerial aspects, corporate social responsibility (CSR) plays an important role in the societal commitment of businesses. According to Cheffi et al. (2021), the dimension of CSR encompasses a variety of approaches and models, contributing to the enlightenment of management practices within companies. This article highlights the importance of these CSR managerial practices and their ability to illustrate the performance and efficiency of the daily companies’ activities. In this vein, we are interested in companies’ accreditation with CSR in the Moroccan context, following a quantitative approach based on 104 questionnaires involving all aspects of these practices, including various elements such as international pressures, governmental commitment, increasing local awareness, sustainable development imperatives, and sector-specific initiatives. Thus, ensuring comprehensive coverage of the target population. The adoption of this methodological approach enabled us to gather valuable and diverse data, consequently providing a solid foundation for formulating robust and informed conclusions on how Moroccan companies integrate and implement CSR into their daily management. The results obtained by our study confirm that all the practices designed by the ISO 26000 standard from the International Organization for Standardization (ISO) in the field of CSR executed in the Moroccan environment excepted loyal practices and norms related to human rights.