Which items make up the budget for a CSR approach and the label?

Seven items. The CGEM, the General Confederation of Moroccan Enterprises, frames the contribution paid to it and the indicative duration of the assessments for its CSR label, the Label RSE de la CGEM; the rest depends on your starting point and your choices.

Item

Who sets it

What makes it vary

Internal time: file lead, management, HR, HSE, finance

The company

Availability of data, maturity of existing systems

Preparation, if you use outside support

The provider you choose

Number of areas to structure, volume of evidence to gather

Corrective and improvement actions

The company

Social and safety compliance gaps, environmental investment

Initial assessment

The accredited body, whose fees are freely set

Person-days according to actual headcount, number of sites and adjustment factors

Contribution to the CGEM

The scale in Article XVI of the award rules

Turnover band of the previous financial year

Verification assessment, if the committee requests one

The accredited body

Half a day to lift conditions, one day after a deferral, as a guide

Follow-up at 18 months and renewal at three years

The accredited body

At most one third of the initial duration for the follow-up, generally two thirds for renewal

The contribution to the CGEM covers the management, follow-up and support of the file for three years, including the labelling and follow-up assessments. It is paid before the Commission presents the file to the committee and is not refunded if the label is not awarded; the same procedure applies to renewal.

In the projects we support, the item that surprises most is not the assessment but the compliance work discovered along the way: social security declarations to regularise, occupational medicine to organise, fire safety to rework. It is also the item that self-assessment lets you anticipate.

What makes the assessment duration vary?

Actual headcount first, then adjustment factors. The guidance of the CGEM’s CSR and Diversity Commission sets an indicative duration for the initial assessment.

Actual headcount

Indicative duration of the initial assessment

Fewer than 50

5 person-days

50 to 150

7 to 9 person-days

150 to 400

9 to 12 person-days

400 to 700

12 to 14 person-days

More than 700

15 person-days or more

A person-day normally counts 8 hours. The duration includes time on site and off site: planning, document review, discussions, report writing and support in drawing up the action plan. Actual headcount includes permanent staff from all teams, and seasonal, temporary, subcontracted or part-time staff present at the time of the assessment; part-time staff can be converted into full-time equivalents.

The adjustment factors work both ways:

  • upwards: complex or numerous processes, an environment more sensitive than a typical industrial site, a history of relations with stakeholders, unusual social or environmental aspects;
  • downwards: a very small site relative to headcount, a mature organisation and management system, a company already certified or recognised under another third-party scheme, low-complexity activities, a high percentage of employees performing the same simple function.

The reduction cannot exceed 30% of the duration in the table, and the body must justify any plan in which remote assessment exceeds 20% of the on-site duration. For a multi-site company, the duration starts from the table for each site, with sampling of sites: the example given in the guidance, for an initial assessment, takes the square root of the number of remote sites. The head office is assessed every time.

How long does the whole process take?

The part framed by the CGEM is short; preparation makes the difference. The table separates what the CGEM documents set from what depends on you.

Phase

What the CGEM documents set

What makes it vary

Preparation and corrections

Nothing

Legal gaps, availability of evidence, involvement of management

Application, written approval, contract

Prior approval mandatory before the contract

Internal signing times

Assessment mission

Indicative duration by headcount

Sites, adjustments, team schedules

Report

15 days after the mission

Validation back-and-forth

Submission of the file

Six months at most after the audit

Blocking criteria to correct

Award committee

Date set by the Commission

Meeting calendar

Conditions to lift

Six months at most

Nature of the conditions

Follow-up and renewal

Follow-up at 18 months, three-year validity

Progress of the action plan

The published documents do not say how often the award committee meets: ask the CSR and Diversity Commission for its schedule when you request approval, so you can time the assessment and the submission of the file.

How can you reduce the cost without weakening the file?

By correcting early, reusing what exists and training your teams. A few proven levers:

  • start with legal compliance. A social gap found by the assessor costs a verification, or even a deferral; found during self-assessment, it costs only its correction;
  • reuse your management systems. The application form lists external audits and certificates obtained: a well-maintained ISO 14001, ISO 45001 or food safety system provides evidence and can reduce the assessment duration;
  • build a single CSR database, which serves the label, your customers’ questionnaires and the 18-month follow-up alike;
  • choose a representative assessment period. It determines the headcount counted, and the assessor must be able to meet every category of employee;
  • train your file leads. The training part of a project may fall under the special training contracts (CSF) of the OFPPT, Morocco’s vocational training office, according to their rules: see our page on CSF funding, with no guaranteed amount;
  • aim for the right label. For an SME starting out, the Label PME Responsable (Responsible SME label), over two years, can be a first step: see our guide to the CGEM CSR label and ISO 26000.

What funding can an SME draw on?

It has to be checked case by case. The 2026 award rules state in a postscript that the CSR label is part of the 2016 overall progress plan of Maroc PME, the national SME agency, which contributes to funding and supports the labelling of eligible SMEs whose annual turnover does not exceed MAD 200 million. That plan dates from 2016. As at 6 November 2026, none of the PACT programme pages published on the Maroc PME website mentions CSR or the label: have the agency confirm the applicable programme, its rates and its conditions before including any support in your financing plan.

On its website, Maroc PME presents its PACT’Qualité programme as support for compliance work through to certification, according to the chosen standard, for companies whose turnover does not exceed MAD 200 million. The page mentions neither CSR nor the CGEM label: check whether a CSR approach is eligible before building the application. ACG is listed with Maroc PME.

Before approving the budget, check these points:

The detail of the preparation is in our CGEM CSR label application checklist, and an example costed in days in the CGEM CSR label case study of an exporting SME.