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Corporate Executives’ Perceptions Of Csr In The Listed Moroccan Companies

Author

Listed:
  • Abdelmajid Ibenrissoul

    (Department of Management, ENCG, ISO, Hassan II University, Casablanca, Morocco)

  • Anas Yassine

    (Department of Management, ENCG, ISO, Hassan II University, Casablanca, Morocco)

  • Souhaila Kammoun

    (Department of Economics, IHEC, CODECI, University of Sfax, Tunisia)

Abstract

The purpose of the paper is to analyze the perception of corporate social responsibility by corporate executives in the Moroccan context. To do so, we conducted a survey of seventy-four Moroccan corporate executives working in listed companies. Subjects were solicited by e-mail, sending them a questionnaire consisting of 37 items presented in the form of a five-point response scale (Likert scale). Our measurement scale was designed on the basis of Carroll’s (1991) theoretical model of social responsibility. The study proposes a scale to measure corporate executives‘ perceptions of CSR in their company. The results of our study reveal two findings. The first one suggests that Moroccan corporate executives working in listed companies are more concerned about compliance with laws and ethical values than with a true CSR commitment. The second one highlights the fact that CSR commitment is a three-dimensional construct marked by a predominance of ethical-legal and philanthropic practices. The paper states the main conclusions of the study and provides some practical implications.

Suggested Citation

  • Abdelmajid Ibenrissoul & Anas Yassine & Souhaila Kammoun, 2022. "Corporate Executives’ Perceptions Of Csr In The Listed Moroccan Companies," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 7(special), pages 19-35, June.
    • Handle: RePEc:ora:jrojbe:v:7:y:2022:i:special:p:19-35
    DOI: http://doi.org/10.47535/1991ojbe143
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    References listed on IDEAS

    as
    1. Isabelle Maignan & David A Ralston, 2002. "Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses' Self-presentations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 33(3), pages 497-514, September.
    2. Dima Jamali, 2008. "A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice," Journal of Business Ethics, Springer, vol. 82(1), pages 213-231, September.
    3. Maignan, Isabelle & Ferrell, O. C., 2003. "Nature of corporate responsibilities: Perspectives from American, French, and German consumers," Journal of Business Research, Elsevier, vol. 56(1), pages 55-67, January.
    4. Belaid Rettab & Kamel Mellahi (ed.), 2019. "Practising CSR in the Middle East," Springer Books, Springer, number 978-3-030-02044-6, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Corporate Social Responsibility; Executives’ perceptions; Listed companies; Morocco; Exploratory analysis;
    All these keywords.

    JEL classification:

    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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