Carbon disclosure research in Morocco lags far behind fast-moving

A systematic review published in Discover Sustainability finds that research on carbon extra-financial disclosure (CEFD) in Morocco remains extremely limited. Using a keyword strategy across Scopus covering 1990–2025, the authors identified just 20 documents about Morocco dated 1996–2025. In comparison, an international dataset contained 175 documents from 2000–2025, with output peaking in 2024. The review says Morocco’s early-stage disclosure landscape is driven mainly by international commitments and emerging domestic efforts, while developed economies move faster under mandatory reporting, particularly in the EU and the U.S.