The objective of this article is to make an inventory of the means of financing of Social Solidarity Economy (SSE) actors by questioning the particular role of the Corporate Social Responsibility (CSR) approaches of Moroccan banks in the financing of this sector. To provide answers to these questions, we have listed, by using a qualitative analysis, mainly documentary components of the CSR approach of seven Moroccan banks, based on data available in their latest CSR reports and information made public on their institutional websites. The main contribution of this article is to offer a first support of reflection on the willingness of the banking sector to support SSE through the CSR approach of its actors.

In recent years, we have witnessed the establishment of a professionalization process in Morocco. Thus, the multiple problems of the Federations push the managers to raise questions relating to management. However, the interest of Moroccan researchers in management sciences has not been focused on this type of organization. Having said that, performance management is a powerful lever for companies’ success. It is based on the establishment of a comprehensive evaluation system via measurement indicators. This makes it possible to evaluate the activity and trigger corrective measures in the event of failure of the strategies laid down, ineffectiveness and non-achievement of goals. Nevertheless, measuring the organizational performance of Sports Federations is complex because of their thorny and paradoxical nature. Based on this observation, we consider it useful to go through an intermediate analysis which will subsequently simplify the establishment of a performance measurement system by these organizations. Thus, we adopt a classification study. The latter allows us a simpler presentation of the profiles of the organizations studied, by bringing together, on the one hand, those seeking to achieve financial, sporting or societal goals. And on the other hand, those who have the necessary resources allow it to achieve these objectives, which guides us to adopt this study of hierarchical classification through the use of Ward’s method. Keywords: performance, taxonomy of performance, sports federations, sport organizations, Morocco