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Evaluating Sustainability Reporting in Morocco: A Focus on Publicly Traded Mining Companies
Abstract
This study aims to evaluate the quality of CSR and ESG disclosure of five Publicly Traded “Metals & Mining” companies in Morocco via available reports between 2019 and 2023 (Annual reports, sustainability reports, and CSR/ ESG reports.). the assessment consists of analyzing these reports with the help of an assessment grid created by “The Finance and Sustainability Initiative”. This grid combines the perspective of the “Global Reporting Initiative” and “The Sustainable Accounting Standards Board” on how this type of information should be disclosed in the reports. In general, the reporting of CSR/ESG information by the companies included in this research has improved over the years except for one company. Furthermore, the study shows that most companies have easily accessible reports with clear, simple language, and succeeded in conveniently highlighting sustainable development issues. However, they do not show clearly the link between ESG and financial performance.
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