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The Euro-compatibility test in Moroccan law for Corporate Social Responsibility (CSR) Volume 49, issue 1, March 2024

Author

Doctorant à l’Université Côte d’Azur

Professeur assistant (ATER) à l’Université Polytechnique Hauts-de-France

Morocco and the European Union (EU) have established a strong and dynamic partnership that has continued to strengthen since 2000, with the entry into force of the EU-Morocco Association Agreement. This partnership has made legal harmonisation the cornerstone of Morocco’s deep integration into the EU market. The Euro-compatibility test in Moroccan law for Corporate Social Responsibility (CSR) is part of this framework. "Harmonisation" or "Euro-compatibility" in a broader sense cannot be achieved within the framework of Moroccan law without particular attention to CSR law. CSR encompasses all areas of law in different legal systems while being in the heart of legal integration. It cannot escape the phenomenon of Euro-compatibility, which, in the Moroccan context, encompasses all legal aspects covered by cooperation instruments that bind Moroccan and European partners.