Corporate Social Responsibility (CSR) and sustainability are currently strong trends in the business world. This is driven by a shift in social consciousness; companies cannot pursue profits at any cost without considering the impact of their strategies and actions on the environment, the economy, and society. The question of the link between CSR and corporate performance remains an important research topic in the field of management in general, and accounting in particular. This is partly due to the significance of CSR in the functioning of a company (Trang & Yekini, 2014). Specifically, despite numerous studies on the relationship between corporate social responsibility and financial performance, the literature is still inconclusive (Maqbool & Zameer, 2018).Our objective in this communication is to provide a relevant synthesis of the state of the art of CSR and its relationship with performance by addressing the following question: To what extent does the practice of CSR influence the financial performance of publicly traded companies? The methodological approach we will adopt is a theoretical study through a literature review to analyze the relationship between CSR and the performance of publicly traded companies

Since March 2020, the COVID-19 pandemic has triggered a significant socio-economic crisis. To address this, Moroccan organizations have had to adapt to protect the health of their employees, partners, and customers, while also ensuring business continuity. With the preservation of employee health and safety being a top priority, the renewal of HR approaches in the context of the health crisis is now shifting towards the integration of the concept of Sustainable Development into the practices of Moroccan organizations. In this regard, it is essential to highlight the three aspects of the "Health Crisis, CSR, and HR." Indeed, the current crisis emphasizes the importance of values such as benevolence, solidarity, ethics, and Sustainable Development, as Moroccan organizations are more than ever called upon to uphold these values and protect their employees. While the COVID-19 crisis has disrupted the lives of Moroccan organizations and impacted their economic performance, it has at least had the beneficial effects of placing the HR function at the heart of the organization and bringing CSR back into the spotlight. In this context, our modest contribution aims to analyze the link between CSR and human resource management in the context of the health crisis. The study is exploratory and aims to provide a platform for empirical research on responsible HR practices adopted by organizations in the future.

In the current economic situation, an increasing number of companies are facing economic and financial difficulties that can, in some cases, lead to bankruptcy. Indeed, the COVID-19 health crisis has had negative consequences on both public health and the global economy. To mitigate the effects of this crisis on the economic situation of companies, Morocco, like many other countries, has implemented measures to support businesses impacted by the health crisis and to avoid mass liquidation of companies ceasing their activities. However, these measures do not fully address the financial difficulties resulting from the health crisis. Therefore, companies are questioning the utility of legal legislative mechanisms allowing for their rescue, the preservation of jobs, and the consideration of creditors' interests, especially during this health crisis. Indeed, the Moroccan legislature has introduced new procedures through Law 73-17 aimed at preserving and safeguarding troubled businesses. This article proposes to assess the adaptability of these procedures to the current health context and examine their effectiveness in resolving and addressing business difficulties.

This study aims to describe the preventive behavior adopted by Moroccan participants during the COVID-19 pandemic to protect themselves from the risk of contamination in three different social contexts (home, work, and the market). Data collection took place during the confinement period in Morocco through a Google Form link. Participants were asked to fill out the form by responding to elements that included a set of preventive behaviors that could be followed in each context, and they were required to provide a response on the frequency of adopting each preventive behavior. The results obtained show a strong commitment of the participants to implement most of the studied preventive measures, indicating their awareness and perception of the risks associated with the virus's spread. However, the results also highlight low adoption of certain other preventive measures, which can be explained by a range of sociocultural factors.