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Sustainability Governance in Morocco: A Narrative Review of Legislative, Institutional, and Organizational Practices

Amina Meskaoui, Adil El Amri, Abdelhak Sahib Eddine

Sustainability📚 査読済 / ジャーナル2026-06-22#ESG
DOI: 10.3390/su18126360
原典: https://www.mdpi.com/2071-1050/18/12/6360/pdf?version=1782117514
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🤖 gxceed AI 要約

日本語

モロッコの持続可能性ガバナンスを、法律、戦略、企業実践の3次元からレビュー。制度の野心と実施ギャップを分析し、理論的命題と概念フレームワークを提示。比較対象としてチュニジア、エジプト、南アフリカ、トルコを挙げ、執行力、中小企業統合、データ基盤、グリーンファイナンスの課題を指摘。

English

A narrative review of Morocco's sustainability governance across legislative, strategic, and corporate dimensions. It identifies implementation gaps in enforcement, SME integration, data infrastructure, and green finance, proposing theoretical propositions and a conceptual framework. Comparative positioning against Tunisia, Egypt, South Africa, and Turkey.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

モロッコの事例は日本のSSBJや有報制度に直接関係しないが、新興国におけるESG制度構築と実施ギャップの分析は、日本企業の海外サプライチェーン対応や現地拠点のガバナンス設計に参考となりうる。

In the global GX context

Contributes to global understanding of sustainability governance in emerging economies, offering insights on the gap between regulatory ambition and implementation, relevant for TCFD/ISSB/CSRD adoption in similar contexts.

👥 読者別の含意

🔬研究者:Provides a comprehensive review of Morocco's sustainability governance with theoretical propositions using institutional isomorphism theory, useful for comparative governance research.

🏢実務担当者:Highlights implementation gaps in SME integration and green finance, offering insights for corporate strategies in emerging markets.

🏛政策担当者:Offers actionable insights on legislative and institutional frameworks for sustainability transition in emerging economies, including enforcement and data infrastructure challenges.

📄 Abstract(原文)

Morocco has developed one of the most comprehensive sustainability governance architectures among middle-income emerging economies, yet the relationship between its formal regulatory ambition and on-the-ground implementation effectiveness remains poorly understood. This narrative literature review provides an integrated, critically analytical account of Morocco’s sustainability governance system, organised around three interlocking dimensions: (i) a progressively strengthened legislative corpus anchored by the 2011 Constitution and Framework Law 99-12; (ii) a portfolio of national sustainability strategies aligning domestic policy with Paris Agreement commitments, Nationally Determined Contributions (NDCs), and the United Nations Sustainable Development Goals (SDGs); and (iii) corporate sustainability practices driven by regulatory obligations, international supply chain pressures, and ESG disclosure norms. Drawing on 124 sources, comprising 62 peer-reviewed articles, 38 legislative texts, and 24 institutional reports, and applying institutional isomorphism theory as an integrating analytical lens, the review advances three theoretical propositions concerning the conditions under which formal governance architectures translate into effective sustainability outcomes. It further proposes a validated conceptual framework and develops a comparative positioning of Morocco against peer economies (Tunisia, Egypt, South Africa, and Turkey). Critical implementation gaps are identified in enforcement capacity, SME integration, sustainability data infrastructure, and green finance, contributing a balanced and evidence-grounded assessment of Morocco’s sustainability transition. These findings offer actionable insights for policymakers, regulators, and business leaders operating in the Moroccan and broader African context.

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