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Rapport sur la conformite aux normes et codes (ROSC) : evaluation de la gouvernance d'enterprise du Royaume du Maroc (French)

This report asserts that Morocco must find a structure of corporate governance in harmony with its history, its laws and customs, while adhering to principles of corporate governance of the OECD. This assessment identifies areas in which corporate governance in Morocco needs to be strengthened. The proposed reforms include strengthening oversight of Conseil Deontologique des Valeurs Mobilieres (CDVM), disclosure of information concerning the structure of ownership and control, better disclosure of relevant information, including consolidation. It is also desirable to strengthen the rights of minority shareholders and improve the practices of boards. Priority should be to enforce existing laws and support the development of commercial courts. It is also recommended that at the same time a code of Moroccan best corporate governance practices be developed and to include in the criteria of IPO companies, an obligation to disclose their degree of adherence to the code.


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  • Document Type

    Corporate Governance Assessment (ROSC)

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  • Region

    Middle East and North Africa,

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  • Doc Name

    Rapport sur la conformite aux normes et codes (ROSC) : evaluation de la gouvernance d'enterprise du Royaume du Maroc

  • Keywords

    account, accountants, ACCOUNTING, Accounting Curriculum, accounting framework, accounting methods, accounting principles, accounting records, accounting rules, Accounting Standards, accounts, advertising, annual sales, assets, attestation, audit engagements, audited financial statements, AUDITING, Auditing Standards, audits, balance sheet, bank loans, bank monitoring, banking law, banking sector, Banking Supervision, banking system, Business Administration, business management, capital base, Capitalization, collateral, commercial banks, commercial enterprises, consolidated financial statements, consolidation, consumer credit, credit institutions, disclosure, disclosure requirements, external auditors, fair value, finance companies, Financial Reporting, financial reports, financial resources, financial sector, financial statements, fiscal year, image, Inflation, Institutional Framework, Insurance, insurance companies, International Accounting Standards, International Accounting Standards Committee, international firms, issuers, laws, leasing, legal framework, legal provisions, legislation, liability, loan loss provisions, mortality, mutual insurance, obligation, Participations, penalties, Privatization, prudential regulations, prudential rules, public enterprises, quality assurance, quality audits, quality control, quality of service, regulatory framework, reinsurance, Roi, sales, sanctions, Securities, shareholders, statutory auditors, stock exchange, stock exchanges, supervisory authorities, systemic risk, tax collection, third parties, transparency



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Rapport sur la conformite aux normes et codes (ROSC) : evaluation de la gouvernance d'enterprise du Royaume du Maroc (French). Washington, D.C. : World Bank Group.