CSR · RSE strategy
CSR (RSE) strategy
We help you turn CSR from scattered good works into a strategy: clear priorities, programmes aligned with your business and the UN Sustainable Development Goals, and results you can measure and report.
Who this is for
- Companies that run donations, sponsorship or community projects without a strategy behind them.
- Companies asked by customers, lenders or partners to show their CSR approach, or preparing for the CGEM RSE label.
- Groups that want to prove the real value of their community and social programmes.
In Morocco, RSE already has a framework to build on
Framework Law 99-12 states that private companies undertake to respect the principles and objectives of the law. To that end they are to adopt responsible ways of sourcing, producing and managing, assess the impact of their activities on the environment periodically, spread sustainable development values by requiring respect for the environment from their suppliers, and communicate transparently on their environmental management (Article 21).
The CGEM RSE label is a voluntary way to show it. Its framework has nine action areas aligned with ISO 26000, and the label is awarded for three years after an assessment by an organisation accredited by the CGEM. A CSR strategy gives that work a direction, and gives customers and lenders something concrete to read.
How we work
1
Listen
We map your stakeholders, from employees and customers to NGOs, regulators and community partners, and what each expects of you.
2
Decide what matters
We run a materiality assessment, single or double as fits your situation, to identify the risks and opportunities with the highest impact.
3
Set the strategy
We write a roadmap, typically over three to five years, aligned with your business objectives and stakeholder priorities, with owners and indicators.
4
Design the programmes
We design flagship social and community programmes that fit your brand and the Sustainable Development Goals.
5
Measure the value
Where it helps, we use Social Return on Investment (SROI) to put a value on what a community initiative really delivers.
6
Report and keep going
We set the indicators and the reporting rhythm, and we help you prepare for customer reviews or the assessment for the CGEM RSE label.
What you receive
- A stakeholder map with what each group expects.
- A materiality assessment with its reasoning written down.
- A CSR roadmap with priorities, owners and indicators.
- Designs for your priority programmes.
- Where chosen, an SROI assessment of one programme, with its assumptions stated.
- An evidence folder you can reuse for customers and for a label assessment.
What we do not do
- The CGEM label is assessed by organisations accredited by the CGEM and awarded by the CGEM. We prepare you for the assessment. We do not award the label or promise it.
- We do not give legal advice on Law 99-12 or on your legal obligations.
- SROI figures depend on data and assumptions. We state them, and we do not present them as certain.
Common questions
What is the difference between RSE, CSR and ESG?
RSE is the French term for CSR, corporate social responsibility. ESG is the way investors, lenders and rating programmes look at the same ground: environment, social and governance. A CSR strategy and an ESG report draw on much of the same data.
Is RSE mandatory in Morocco?
Framework Law 99-12 sets out what private companies undertake to respect (Article 21). Issuers that make a public offering of savings must publish an annual ESG report, and banks follow Bank Al-Maghrib’s climate disclosure directive. Our ESG rules in Morocco page lists each rule with its source and what we read.
What is the CGEM RSE label?
A voluntary label created in 2007. It rests on nine action areas aligned with ISO 26000, assessed by a CGEM-accredited organisation, and awarded by the CGEM for three years with a follow-up assessment at 18 months. According to the CGEM rules we read, a company must be a CGEM member and have been active for at least three years. Check current terms with the CGEM.
What is SROI?
Social Return on Investment: a method that puts a value on the social effects of an initiative and compares it with what was invested, so that the value of community work can be discussed with numbers.
Where do we start?
With a short stakeholder map and the free ESG Readiness Check, which shows what customers would find missing in about ten minutes.
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.
Sources
Facts last checked against these sources on 26 October 2026.

