Your Moroccan customer has sent you a sustainability questionnaire. Here is what the law and Casablanca Stock Exchange require of them — and what they need from you.
Morocco has one of Africa's most developed ESG frameworks, driven by the Casablanca Stock Exchange (CSE) sustainability reporting requirements, the government's National Sustainable Development Strategy, and Morocco's advanced trade integration with the EU. As a major supplier to EU companies — particularly in automotive components, textiles, food, and phosphates — Morocco is directly in the supply chain reach of EU CSRD and CSDDD obligations. The country's status as a candidate for EU Carbon Border Adjustment Mechanism (CBAM) alignment adds further regulatory pressure on energy-intensive sectors.
Key regulations in Morocco — ESG & Sustainability Supplier Guide
Casablanca Stock Exchange (CSE) — ESG Reporting Requirements
The CSE requires listed companies to publish annual sustainability reports aligned with GRI Standards. The framework covers environmental impact, social responsibility, and governance practices. Companies are expected to assess and disclose material ESG risks across their value chain, including supplier due diligence.
Morocco National Sustainable Development Strategy (SNDD)
Morocco's National Sustainable Development Strategy sets out commitments to green growth, climate resilience, and social inclusion. It includes sector-specific targets and creates expectations for companies in high-impact sectors to align their operations with sustainability objectives. The strategy is aligned with the UN SDGs and Morocco's NDC under the Paris Agreement.
EU CSRD and CSDDD — Supply Chain Reach into Morocco
Morocco is a major supplier to EU companies in automotive, textiles, food, and chemicals. EU companies subject to CSRD must report on supply chain sustainability, and CSDDD requires supply chain due diligence. Moroccan suppliers to EU buyers — particularly French, Spanish, and German companies — will receive increasingly structured ESG questionnaires as these obligations take effect.
EU-Morocco Association Agreement and Green Partnership
Morocco's deep trade integration with the EU, including the EU-Morocco Association Agreement and the EU-Morocco Green Partnership, creates alignment pressure on Moroccan companies to meet EU sustainability standards. The Carbon Border Adjustment Mechanism (CBAM) affects Moroccan exports of steel, cement, aluminium, and fertilisers to the EU from 2026.
What this means for you as a supplier
You are not directly regulated by EU ESG laws unless you are a large company with EU operations. But your Moroccan buyer is likely subject to CSE reporting requirements — and if your buyer supplies EU companies, those buyers' CSRD and CSDDD obligations flow directly into your supply chain relationship. Morocco's deep trade integration with the EU makes ESG compliance a practical requirement for any company in EU-facing supply chains.
Key dates
Ongoing
CSE mandatory sustainability reporting for listed companies — enhanced requirements from 2023
FY2024
EU CSRD mandatory for large EU companies — Moroccan suppliers begin receiving structured questionnaires
2026
EU CBAM full implementation — Moroccan steel, cement, aluminium, and fertiliser exporters face carbon pricing
July 2029
CSDDD supply chain due diligence — EU buyers must assess Moroccan suppliers for human rights and environmental risks
2027
EU Forced Labour Regulation in force — goods produced with forced labour barred from EU market
Morocco's unique EU supply chain position
Morocco is more deeply integrated into EU supply chains than most African countries. It is a major supplier to French and Spanish automotive manufacturers, a significant textile exporter to EU retailers, and a key food supplier to EU markets. This integration means that EU ESG regulations — particularly CSRD, CSDDD, and the French Loi de Vigilance — have direct and immediate reach into Moroccan supply chains.
The CBAM adds a specific dimension for energy-intensive Moroccan exporters. From 2026, Moroccan steel, cement, aluminium, and fertiliser exports to the EU will face carbon pricing under CBAM — creating direct financial pressure to reduce emissions and document carbon content.
What your buyer's questionnaire will ask
Questionnaires from CSE-listed Moroccan buyers and from EU buyers sourcing from Morocco typically cover the following areas.
Climate and emissions
Greenhouse gas emissions data (Scope 1 and 2 mandatory for CBAM-affected sectors; Scope 3 increasingly required by EU buyers). Carbon reduction targets and climate risk assessment. CBAM compliance documentation for steel, cement, aluminium, and fertiliser exporters.
Environmental management
Compliance with Morocco's Environmental Law 11-03 and sector-specific regulations. Water management (critical in Morocco's water-stressed context), waste disposal, and pollution control. ISO 14001 certification increasingly expected by EU buyers.
Labour rights and working conditions
Compliance with Morocco's Labour Code, minimum wage (SMIG), and ILO core conventions. Freedom of association and collective bargaining rights. Working hours and overtime compliance.
Health and safety
Workplace safety management aligned with Moroccan occupational health and safety legislation. Incident records, safety certifications, and worker training evidence.
Human rights due diligence
The French Loi de Vigilance applies to large French companies and their supply chains — including Moroccan suppliers to French buyers. A human rights due diligence policy and evidence of implementation is required.
Governance and anti-corruption
Anti-corruption policies aligned with Morocco's anti-corruption legislation. Code of conduct, supplier agreement acceptance, and whistleblowing mechanisms.
CBAM — the carbon pricing pressure on Moroccan exporters
The EU Carbon Border Adjustment Mechanism (CBAM) entered its transitional phase in October 2023 and reaches full implementation in 2026. Moroccan exporters of steel, cement, aluminium, fertilisers, hydrogen, and electricity to the EU must report the embedded carbon content of their goods. From 2026, they will pay for carbon certificates equivalent to the EU ETS carbon price for any emissions above EU benchmarks.
For Moroccan exporters in CBAM-covered sectors, this is a direct financial obligation — not just a questionnaire requirement. Accurate emissions measurement and documentation is essential from 2026. Buyers in these sectors will require detailed carbon content data as part of their supply chain questionnaires.
What happens if your response is inadequate
- →EU buyers may suspend or terminate supply relationships where ESG questionnaire responses are inadequate
- →CBAM non-compliance for covered sectors results in financial penalties and potential loss of EU market access
- →From July 2029, CSDDD requires EU buyers to take action on identified supply chain risks — including supplier remediation or termination
- →French buyers subject to the Loi de Vigilance must demonstrate that their Moroccan suppliers meet human rights due diligence standards
Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change — verify current requirements with a qualified adviser.
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