The CSR: Case of Moroccan Companies

Abstract

Nobody argues the fact that a company can be a legal person may hold assets and liabilities. Today, the debate is stronger around the rights and duties with regard to men and environment that go with that status. We intend to primarily reflect on the dimension of social responsibility in other words, social responsibility. A company must be able to act and be held accountable for their actions or inactions as would a humain being. The issue of capacity and the means to achieve this has been discussed in corporate governance, politics, economics and business. In this paper, we think of the concept of CSR perspective of strategic management and try to demystify the theoretical foundations as well as the evolution of the concept and its tools. It stems from a critical reading in hypothesis. A comparative approach between the companies is advanced in reading and verification of hypotheses in search of an evaluative grid positions and managerial practices more appropriate for the Moroccan company. Keywords: corporate social responsibility, Hypothesis, Moroccan company,