Employee Stock Ownership in Morocco

Abstract

Today, the notion of social interest occupies an essential place in legal science. For a long time limited to the shareholders' own interests, today a large part of the legal doctrine insists on the necessity to take into consideration all the interests that contribute to the prosperity of the company, such as its employees, its suppliers, its customers. This is the sense in which the current debate on corporate governance and CSR (corporate social responsibility) is heading. In the context of this study, attention will be focused on the case of the employee. How does one take into consideration the interest of the latter in the company? Both forms of involvement are important, but the authors limit themselves to the second one, namely employee stock ownership.