Corporate Governance and Social Performance in Moroccan Organizations: The Mediating Role of Responsible Practices and Ethical Culture

Abstract

This article investigates how corporate social responsibility affects social performance using a theoretical framework. The document notes that corporate social responsibility is an essential strategic component for several business organizations attempting to navigate a highly changing business environment.

Among the benefits of corporate social responsibility involvement, one can mention the help it provides to companies in gaining a competitive advantage by improving their reputation and acceptability, their market share, and their profitability compared to their rivals whose social involvement is lesser or unrecognized in their operational environment.
The document concludes that corporate social responsibility boosts the profitability of organizations and helps them gain competitive advantages over their rivals in the market. It is recommended that leaders make involvement in social responsibility a key strategic element of their business activities.

Management should analyse its environment to identify the appropriate needs of its operational environment in order to understand what people actually need, instead of merely launching and implementing projects that may not be beneficial to society, as this would give a bad image of the organization and its efforts might not be recognized and appreciated.

Furthermore, organizations must ensure that they disclose all their social responsibility actions to the appropriate stakeholders. Indeed, the more people notice an organization's positive social actions, the more their perception of that organization changes, which strengthens the organization's image and reputation with the general public.

Key-words: Corporate governance, social performance, Responsible Practises.

Received Date: April 21, 2026

Accepted Date: May 12, 2026

Published Date: June 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/729