Theoretical focusat the Takaful ecosystem in Morocco: state of play and achievements[Focus théorique sur l'écosystème Takaful au Maroc : état des lieux et bilan des réalisations]

The introduction of participatory banks in Morocco during 2017 has seen remarkable growth and solid performance. However, these entities face several regulatory and financial constraints and challenges that limit the development of their environment. Hence, the example of Takaful insurance is a perfect illustration. Indeed, this form of insurance was launched in June 2022, marking a considerable delay compared to the launch of these banks. This delay has resulted in significant additional costs and risks to be managed. In this context, our study focuses on a literature review that aims to understand and analyse the foundations and principles of Takaful insurance in general, while exposing its sources and reference models. Subsequently, we will take a critical look at the late introduction of Takaful in Morocco and the record of its achievements. To attain our objective, we conducted a descriptive content research.