122-2 Circulaire de L'AMMC n.03/19du 2019

Summary

This guide was developed by the Moroccan Capital Market Authority (AMMC) and the Casablanca Stock Exchange, with the contribution of the General Confederation des Entreprises du Maroc (CGEM) and the Social, Economic and Environmental (CESE). Its objective is to promote the culture of Social Responsibility of Companies (CSR) at the level of publicly traded companies in the Morocco, and prepare them for future ESG reporting obligations that it is planned to put in place. To do this, the guide clarifies a few concepts and presents a practical approach for setting up the CSR approach and ESG reporting.

Thumbnail image for This guide was developed by the Moroccan Capital Market Authority (AMMC) and the Casablanca Stock Exchange, with the contribution of the General Confederation des Entreprises du Maroc (CGEM) and the Social, Economic and Environmental (CESE). Its objective is to promote the culture of Social Responsibility of Companies (CSR) at the level of publicly traded companies in the Morocco, and prepare them for future ESG reporting obligations that it is planned to put in place. To do this, the guide clarifies a few concepts and presents a practical approach for setting up the CSR approach and ESG reporting.

Issuer

Morrocco

Year

2019

Region

Africa

Issuer (type)

Casablanca Stock Exchange; Moroccan Capital Market Authority (Autorité Marocaine Du Marché Des Capitaux) (Stock Exchange, Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Manufacturing
Mining, Quarrying, Oil & Gas Extraction
Information

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 4: Quality Education
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions