Abstract

The Moroccan company is today facing a major challenge. The increased trend towards trade liberalization, opening up of markets, and increasingly fierce competition, require it to aim for and achieve a level of sustained and assertive performance. On the other hand, the required performance in this context cannot in any case be limited just to the economic results, but it must imperatively include all the managerial aspects, in particular the Social one. Companies working in Morocco, are more than ever encouraged to reconcile with their social component, this is a premise and a new credo for Moroccan companies. The first step in this path is to ensure that social regulations are enforced in a participatory, attractive and non-repressive framework between the social partners: labour unions / employees, employers and the government. According to the statistics compiled by the State, few companies, in particular Small and Medium Enterprises (SMEs) / Small and Medium Industries (SMIs), respect the provisions of the social legislation, in other words, few companies are socially compliant. Even more, international requirements stipulate that these companies comply with international standards. So, the central question that arises is: What is the degree of social compliance performance of SMEs / SMIs in Morocco? To answer this question, we will measure the degree of social compliance performance of SMEs / SMIs in the formal sector by limiting themselves to the Tangier-Tetuan-El Hoceima region through indicators that we will name: performance indicators in social compliance, in based on Moroccan social legislation and the various national and international labour standards ratified by Morocco.Knowing that Moroccan social legislation is based on these different standards. We limit our study to the presentation of the performance indicator, which measures the degree and level of social compliance for respect the labour health and security conditions in the enterprise.

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