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ESG reporting · Disclosure

ESG report building and disclosure

Customers, lenders, groups and regulators ask for ESG data in different formats. We help you find which framework actually reaches you, build one data core and produce a report that answers the requests you really face, without preparing for rules that never applied to you.

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Who this is for

  • Companies asked by customers, lenders or investors for an ESG or sustainability report.
  • Moroccan banks and listed companies that follow Bank Al-Maghrib Directive 1/W/2025 or AMMC Circular 03/19.
  • Subsidiaries and plants of groups that consolidate their data into their own ESRS report.
  • Companies that want a credible climate data foundation before the next request arrives.

CSRD or ISSB? The first question is which one reaches you

The CSRD is European law and decides who must report. The ISSB standards, IFRS S1 and S2, are a global method that decides how to report once someone requires it. For most Moroccan companies neither is a direct legal obligation today, but both reach them indirectly: through customers, lenders, groups and, for banks and listed companies, Moroccan regulators.

A company that answers the wrong question can spend a year preparing for a rule that never applied to it, and still be unprepared for the customer questionnaire that did. So we start by finding your channel, then build one data core and add only the layer that channel requires.

How we work

  1. 1

    Find your channel

    We map who asks you for what, under which rule or contract, and which requests you can decline.

  2. 2

    Test materiality

    We decide which topics matter, from the impact on people and the planet and from the effect on your finances, as your framework requires, and write the reasoning down.

  3. 3

    Build the data core

    We build a Scope 1 and 2 greenhouse gas inventory on the GHG Protocol, a Scope 3 screening of the material categories, and a governance and climate-risk statement.

  4. 4

    Choose the top layer

    We add the layer your channel requires: the ESRS for European-exposed companies, the Bank Al-Maghrib directive for banks, AMMC Circular 03/19 for domestic issuers, with IFRS S2 as the direction of travel.

  5. 5

    Draft the report

    We write it in plain language, with figures traced to their records and a clear statement of what is measured and what is estimated.

  6. 6

    Prepare for review

    We organise the data trail so that a reviewer, an auditor or a customer can follow each figure back to its source.

What you receive

  • An exposure check: which requests and rules reach you, and which you can decline.
  • A materiality assessment with its reasoning written down.
  • A greenhouse gas inventory (Scope 1 and 2) and a Scope 3 screening.
  • A gap analysis against the framework your channel requires.
  • A draft report, in the language your readers need.
  • A data trail and a reusable data pack for the next request.

What we do not do

  • We are not auditors and we do not provide assurance. Where assurance is required, an independent assurance provider does it.
  • We do not give legal or compliance advice. Thresholds and deadlines must be tested on your own figures and against the original texts.
  • We do not describe a report as compliant with a framework it was not prepared against.

Common questions

Does the CSRD apply to us if we are in Morocco?

Not directly, in most cases. After the 2026 Omnibus it applies from financial years beginning on or after 1 January 2027 to EU companies and groups with more than 1,000 employees and more than EUR 450 million of net turnover. Both tests must be passed. It also reaches the EU subsidiary or branch of some non-EU groups. It can still reach you indirectly, through an EU parent group or your customers.

What about the ISSB standards?

IFRS S1 and S2 are global standards with no thresholds. They bind only where a regulator, a stock exchange or a contract adopts them. No Moroccan statute, decree or AMMC instrument requires all companies, or all listed companies, to report under them.

What applies to banks and listed companies in Morocco?

Banks follow Bank Al-Maghrib Directive 1/W/2025, signed on 24 January 2025, which sets climate disclosure aligned with the ISSB standards and is phased in over time. Listed companies file an annual ESG report under AMMC Circular 03/19, dated 20 February 2019, which predates IFRS S1 and S2. Confirm the dates against the published texts.

Is a customer questionnaire a legal obligation?

No. A questionnaire, a CDP request or a supplier code is a value-chain or contractual data request, and it does not make you a CSRD reporter. Companies with up to 1,000 employees have a right to refuse requests made for CSRD purposes that go beyond the EU voluntary standard, subject to exceptions. That cap does not cover due-diligence, contractual or wider risk-management requests.

Where do we start?

With one data core: a Scope 1 and 2 inventory on the GHG Protocol, a Scope 3 screening and a governance and climate-risk statement. On climate, the main frameworks share most of that skeleton, so you add only the layer your channel requires.

Read next

Start with the free ESG Readiness Check

In about ten minutes you see how your company would fare in an ESG rating, and what to prepare first.

Take the free check Book a 30-minute call

Sources

Facts last checked against these sources on 17 October 2026.