Organizational Responsibility of Organizations and ISO 26000: Case of Morocco

The social responsibility of organizations has two complementary realities. For society, it is the adherence of any organization to the national effort of sustainable development. For the organization, it is the expression of the search for a global performance thanks to the return on investment particularly in the economic, the social and the environmental. The fundamental objective of ISO 26000 is to design and implement, both globally and collectively, a new model of socio-economically sustainable development.In our paper, we will try at the same time to approach the various representations of the RSO and to provide empirical insights on the adoption and implementation of this by the Moroccan organizations in relation to the guide of the " ISO26000.Of course, organizations certified by management standards (ISO 9000) or environmental (14000) or social standards (OHSAS 18001 or SA8000), etc. Probably apply the ISO26000 partially; But our exploratory analysis shows that those who are closest to this frame of reference and are a minority (82 organizations) are those who have joined the CSR-CSGC label or the Global Compact-UN. Also, based on an exploratory survey, the benchmarking that we conducted between 5 companies labeled RSE-CGEM and 8 unlabelled organizations of a sample shows that some SAR practices require commitment in this approach. Despite this, some SAR practices appear in some organizations that are not explicitly involved in an SAR approach.Keywords. Corporate Social Responsibility, ISO 9000, ISO26000, CSR-CSGM label