ESG Global Vision

Social Policy; Government-led Standard

Approved by the house of representatives.

Currently submitted to the chamber of councillors for examination

Expected to enter into force by the end of 2022.

Male workers in the public sector.

Should be applicable to private sector male workers in the future as well.

The extension of paid paternity leave from 3 days to 15 days stems from a series of reforms proposed by the current government which include increasing the minimum wage from 2638 MAD to 3500 MAD per month.

The reforms aim to modify articles 269 and 270 of Law No. 65-99 on the labour code. After being submitted to trade unions, the new reforms are being debated to include private sector male workers as well.

Environmental Policy

In force

Generators, facilities that store hazardous waste, collector-transporters and recipients of hazardous waste

This law sets out the basic methodology and registration requirements for management of hazardous waste for generators, holders, collector-transporters and recipients of hazardous waste.

The specific requirements are laid down by order of the government authority responsible for the environment.

The decree effectively sets a cap on the release emission or discharge of the following class of pollutants into the air from a stationary installation.

The release, emission or discharge in the form of dust shall not exceed 50 mg/m3 in total.

Inorganic pollutants mainly in the form of dust:

-0.2 mg / m3 for a mass flow rate greater than or equal to 1g/h - Class 1- substances

- 1 mg / m3 for a mass flow rate greater than or equal to 5g/h - Class 2- substances

- 5 mg / m3 for a mass flow rate greater than or equal to 25 g/h - Class 3 substances

Inorganic pollutants in gas or vapor form:

- 1 mg / m3 for a mass flow rate greater than or equal to 10g/h - Class 1- substances

- 5 mg / m3 for a mass flow rate greater than or equal to 50g/h - Class 2- substances

- 30 mg/m3 for a mass flow rate greater than or equal to 300g/h - Class 3 substances

- 500 mg/m3 for a mass flow rate greater than or equal to 5000 g/h - Class 4- substances

Organic pollutants in the form of gas, vapor or particles:

- 20 mg / m3 for a mass flow rate greater than or equal to 0.1 kg/h - Class 1- substances

- 100 mg / m3 for a mass flow rate greater than or equal to 2 kg/h - Class 2 substances

- 150 mg / m3 for a mass flow rate greater than or equal to 3 kg/h Class 3 substances

Carcinogenic pollutants:

- 0.1 mg/m3 for a mass flow rate greater than or equal to 0.5g/h - Class 1 substances

- 1 mg/m3 for a mass flow rate greater than or equal to 5g/h - Class 2 substances

- 5 mg/m3 for a mass flow rate greater than or equal to 25g/h - Class 3 substances

Environmental Policy

The Order entered into force when published in the official legal gazette on July 10 2021

The provisions of article 1 of this order will enter into force in 2025

The current provisions of this order will enter into force in the certification process of vehicles M or N starting 2023.

Any vehicle of type M or N cannot be certified if it does not respect the provisions of this order starting 2024.

Car manufacturers and dealers

This order modifies the law setting the emission standards for diesel and petrol engines.

Every vehicle, whether M(2610KG<) or N (2610KG<) class, must be equipped with an on-board diagnostic (OBD) system, consisting of a set of emissions control devices capable of identifying the likely cause of the malfunction of the system

This new Ministerial Order No. 2251-21 was issued on August 5, 2021 which changes the applicable standard from Euro 4 to Euro 6b. Euro 6b sets emission thresholds for the following polluting gases: NOx (nitrogen oxides), CO (carbon monoxide), fine particles and unburned hydrocarbons. As of January 1, 2023, all new vehicles certification will have to meet the Euro 6b standard. All vehicles in stock that do not meet this standard can still be marketed until December 31, 2023.

Environmental Policy

In force

Any physical or legal person, whether private or public.

Law No. 12-03 provides that all the projects listed in the said law undertaken by any natural or legal person, whether private or public, are subject to an environmental impact assessment in consideration of their nature, dimensions or place of settlement which might cause negative impacts to the biophysics and human environment. Such projects include industrial, tourism and infrastructure projects.

Social Policy

In force

All legal entities and individuals

This law serves to define and ban human trafficking. The scope of this law also includes the ban on exploitation of human beings against their will and a ban on modern slavery, all of which will qualify for the same criminal penalties.

Social Policy

In force

Any joint-stock company or limited liability company

This decree seeks to enforce a balance between the two sexes in the control and management bodies (board of directors, supervisory board and technical committees) of any joint stock company, i.e. the proportion of members of the board of directors of each sex may not be less than 40% in joint-stock companies (these are Articles 39, 83, 105-1 and 105-2).

Social Policy

In force

Households and Buildings with housekeeping

Housekeepers in Morocco were not previously covered by the social coverage and social security program.

Now, this decree sets the standards and application procedures with which employers will use to register housekeepers to the social coverage and social security (CNSS) program.

Anyone employing housekeepers are required to sign up their housekeepers to the social security coverage program.

This decree applies to all domestic staff.

Social Policy

Not yet in force; expected to come into force in 2025

All employers and employees

On July 30 2020 H.M King Mohamed VI announced that the social coverage and social protection programs would encompass all employees and employers, adding an additional 22 million people to the program. The plan is expected to be fully operational by 2025.

Social Policy

In force

Housekeepers and maintenance jobs in the informal sector.

This decree codifies the employee-employer relationship between a housekeeper and the home/building owner into an employment contract which guarantees severance pay in cases of unfair dismissal.

Financial reporting

Entry into force when published in the official legal gazette on June 14 2021.

Promulgated by Royal Decree 1-21-56 and adopted by the chamber of representatives and Council Chamber.

1. Bank Al- Maghrib;

2. Barid Al- Maghrib;

3. Credit institutions and similar bodies;

4. Offshore holding companies;

5. Financial conglomerates;

6. Currency exchange companies;

7. Insurance and reinsurance companies, insurance agents and brokers, and any entity authorized to offer insurance operations, as well as institutions that manage a compulsory or optional pension plan offering the possibility of exceptional and free payment of contributions, and the National Retirement and Insurance Fund for authorized insurance;

8. The management companies of collective investment schemes in securities, the management companies of collective investment schemes in capital, the institutions managing collective investment funds in securitization and the management companies of collective investment schemes in real estate;

9. Stock exchange companies and financial investment advisors;

10. The holders of securities accounts

11. Public accountants and chartered accountants;

12. Attorneys, notaries and adouls (public officials);

13. Casinos, including internet and shipboard casinos and gambling establishments;

14. Real estate agents;

15. Dealers in precious stones and metals;

16. Dealers in antiques or works of art; and

17. Providers of services to companies, which intervene in their creation, their organization and their domiciliation.

Articles in Law 12-08 set out obligations to combat money laundering in Morocco, by putting equal responsibility on legal entities (e. g. companies) to report their financial transactions to financial institutions and requiring these institutions to report any suspicion of money laundering to the relevant authorities.

It also adds the requirement for all actual physical beneficiaries of legal entities to have their name in a public register of beneficial owners of legal entities incorporated in the Kingdom of Morocco.