No 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.