CSR REPORTING BY MOROCCANBANKS :AN EXPLORATORYSTUDYBASED ON THE GLOBAL REPORTING INITIATIVE

This research analyzes the extra-financial reporting of Moroccan banks, in order to explore whether they integrate CSR issues as defined by the GRI guidelines, as well as the issues specific to the financial sector listed by its sector supplement. Mobilizing content analysis techniques, we have built an analysis scenario under Tropes grouping the indicators of the above-mentioned standards. Overall, the results reveal that the quality of extra-financial disclosure is dependent on the reporting framework. They also recognize the predominance of social disclosures, and the weakness of those of an environmental nature. Finally, they suggest that improving the maturity of reporting requires greater involvement of stakeholders, and work on the reliability of non-financial information by having recourse to its external verification.