... Financial performance Corporate governance Fixed effects Emerging markets Morocco Over the past 2 decades, ESG considerations have emerged as central determinants of corporate performance and long-term sustainability. A succession of climate crises, social scandals, and governance failures has...

...Youssef Ghizlane Purpose This study examines the impact of corporate characteristics and governance on the extent of corporate social responsibility disclosure ( CSRD ) by non-financial listed companies in Morocco. Design/methodology/approach We employ three main theories —legitimacy theory...

... of an empirically approved research framework that explains the outcomes of digital and sustainable practices on industrial companies’ resilience. Third, the Moroccan context is starving for empirical studies in this research field. Macro-studies declare the dissatisfying ranking of Morocco (77th) in attaining...