African Scientific Journal

Can artificial intelligence (AI) help or hinder corporate social responsibility (CSR)? Theorectical reflection

Imane Arrafiki, Loubna Barmaki — Wed, 15 Apr 2026 00:00:00 +0000

Abstract

As climate change intensifies, more and more companies are embracing sustainable development goals through CSR strategies/actions in order to preserve the environment and safeguard the interests of their main internal stakeholders in particularly employees, and/or their external stakeholders as well.

On the other hand, artificial intelligence (AI) is also becoming widespread in a variety of fields (medecine, education, music and economics). Hence, companies are keenly aware of the benefits of adopting AI, as it offers considerable advantages in terms of competitiveness (cost reduction, quality improvement, better management of delivery times and manufacturing processes, better use of data analysis of both financial and extra-financial reports, etc.).

However, AI is a double-edged sword that has both advantages and disadvantages, and its adoption presents some risks. Hence, our paper aims to respond to the question: Can artificial intelligence help or hinder CSR in social and environmental fields?

Keywords

AI, CSR, Social, Environmental.

Résumé

Avec l’intensification des changements climatiques, de plus en plus d’entreprises adhèrent aux objectifs du développement durable à travers l’adoption de stratégies et d’actions RSE ; afin de préserver l’environnement et protéger les intérêts de leurs parties prenantes internes ; en particulier leurs employés, ainsi que leurs parties prenantes externes également.

D’autre part, l’intelligence artificielle se répand dans une variété de domaines (médecine, éducation, musique etéconomie). Par conséquent, les entreprises sont pleinement conscientes des bénéfices d’adopter l’IA, du faitqu’elle offre des avantages considérables en termes de compétitivité (minimisation des coûts, amélioration de la qualité, meilleure gestion de temps de livraison et des processus de fabrication, meilleure utilisation de l’analyse des données financières et des rapports extra-financiers, etc.).

Cependant, l’IA est une arme à double tranchant qui présente des avantages et des inconvénients, et son adoption pose quelques risques. Ainsi, notre article a pour finalité de répondre à la question : L’intelligence artificielle (IA) peut-elle améliorer ou entraver la responsabilité sociale de l’entreprise (RSE) dans les domaines social et environnemental ?

Mots clés :

IA, RSE, Social, Environemental.

Collective Land Mobilization in Morocco: A Mixed Methods Analysis of Investment Dynamics in the Béni Mellal-Khénifra Region

Adil Mansour, Hassan El Aissaoui — Wed, 15 Apr 2026 00:00:00 +0000

Abstract:

This study examines the mobilization of collective lands (Soulaliyates) in Morocco within the context of the "Generation Green 2020-2030" strategy. Drawing on Heller's (1998) "Anti-Commons" theoretical framework, the research investigates whether the state-led leasing mechanism addresses the structural paralysis historically linked to indivision and fragmented property rights. Employing a mixed-methods approach in the Béni Mellal-Khénifra region, the study integrates quantitative analysis of 32 agricultural investment projects with qualitative semi-structured interviews with local stakeholders. Findings indicate a clear distinction between legal land mobilization and actual economic valorization. Although the leasing mechanism separates ownership from usage and circumvents traditional tribal vetoes, it does not ensure project success: only 44% of the projects achieved effective development, while 56% remain stalled or have been terminated. The analysis reveals an evolution of the "Anti-Commons" effect, as initial community blockages give way to "entrepreneurial" inertia resulting from adverse selection and procedural bottlenecks. The article concludes that while long-term leases are necessary for agrarian transition, they are insufficient without comprehensive reform of territorial governance and investor selection processes.

Keywords: Collective Lands, Anti-Commons, Agricultural Investment, Generation Green 2020-2030.

INTEGRATING ESG FACTORS INTO CORPORATE TAX RISK MANAGEMENT: A CONCEPTUAL FRAMEWORK

Ismail BEN-ALLA, Mohammed NMILI — Fri, 17 Apr 2026 00:00:00 +0000

Abstract

Objective: This research paper discusses incorporating Environmental, Social, and Governance (ESG) business issues into corporate tax risk management to determine important frameworks, empirical data, and difficulties, as well as the best practices.

Theoretical Framework: The study is based on the legitimacy theory, the stakeholder theory and the agency theory to justify how taxation emerges as a tangible ESG problem and the effects it has on corporate responsibility.

Method: A literature review was undertaken systematically to investigate publications that were published in the years 2020-2026. Having an initial set of 169 articles, 30 high-quality papers were chosen and evaluated through AI-assisted relevance scoring and thematic synthesis in different geographic settings.

Results and Discussion: It can be seen that taxation is gaining the recognition as an ESG issue that has a core impact on corporate legitimacy. Nevertheless, a paradox is introduced: some studies confirm the existence of a positive correlation between ESG performance and tax avoidance, suggesting that the gap between disclosure and actual practice exists. Governance systems such as board diversity and board independence largely affect the management of tax risk. The major issues are the data constraints, compaction in the regulatory sphere, and contradictory stakeholder expectations.

Research Implications: The study can be described by the significant gaps, in particular, the necessity of longitudinal and cross-country research and the necessity to assess ESG-tax integration frameworks further.

Originality/Value: The study is a synthesis of fragmented literature that demonstrates the ESG-tax avoidance paradox and adds taxation as a cutting-cutting ESG issue, moving a more connected approach to corporate tax management.

Keywords : ESG Integration; Corporate Tax Risk Management; Tax Governance; Tax Transparency; Stakeholder Theory.

Qualités nutritionnelle et microbiologique des carapaces de crabes vendus aux bazars d’Ambohimandamina et de Tsaramandroso dans la Commune Urbaine de Mahajanga- Madagascar

Fri, 17 Apr 2026 00:00:00 +0000

Résumé

Les crabes sont des produits halieutiques généralement rencontrés dans les villes proches de la mer. Ils peuvent être trouvés presque dans toutes les Régions de Madagascar et Mahajanga est parmi les villes ayant une grande quantité de production. Quels que soient les modes de traitement, 45 à 60 % de crabes entiers deviennent des coproduits. Cela peut créer des problèmes socio-économiques. Cette étude a pour objectif principal de contribuer à la valorisation des coproduits de crabe Scylla serrata qui constitue l’espèce la plus répandue à Mahajanga. Elle a pour objectifs spécifiques de déterminer leurs valeurs nutritionnelles et de comparer les risques de contamination au niveau des bazars d’Ambohimandamina et de Tsaramandroso de la Commune Urbaine de Mahajanga. Ainsi, des visites des bazars locaux ont été faites pour connaitre les situations des vendeurs de crabes avant de choisir les lieux de collecte. Des discussions (brainstormings) ont été effectuées auprès des vendeurs de crabes pour avoir les informations concernant l’état et les lieux de collectes. Les échantillons ont été collectés aux personnes vendeuses de crabes dans les bazars d’Ambohimandamina et de Tsaramandroso de la Commune Urbaine de Mahajanga. Ils ont, ensuite, été acheminés aux laboratoires du Centre National de Recherches sur l’Environnement pour faire les analyses physico-chimiques et microbiologiques. Les teneurs en éléments nutritifs des échantillons ont été alors déterminées. Il s’agit des teneurs en eau, en protéines, en lipides, en glucides et en cendres brutes. Les résultats obtenus ont montré que les échantillons analysés contiennent 48,46 % d’eau, 9,35 % de protéines, 1,19 % de lipides, 9,04 % de glucides et 31,96 % de cendres brutes et ils apportent 84,27 kcal/100 g. Les analyses microbiologiques ont montré la présence de quelques bactéries dans les coproduits de crabes issus des deux bazars choisis. La qualité microbiologique est satisfaisante pour Vibrio, Salmonella, Flores totales. Elle est acceptable pour Escherichia coli, mais non satisfaisante pour Clostridium. Les coproduits de crabes de la Commune Urbaine de Mahajanga sont donc des sources de nutriments importants, mais des traitements à haute température sont impératifs pour éliminer les risques de contamination microbiologique.

Mot clés : carapaces de crabes, qualité nutritive, qualité microbiologique, Commune Urbaine de Mahajanga.

Abstract

Crabs are fishery products generally found in the city near the sea. They can be found almost in all regions of Madagascar. Mahajanga is among the cities having a large amount of production. Whatever the treatment methods, 45 to 60% of whole crabs become co-products. This can create socio-economic problems. The main objective of this study is to contribute to the valorization of crab Scylla serrata by-products, which is the most common crab specie in Mahajanga. Its specific objectives are to compare the risks of contamination in the market in Ambohimandamina et in Tsaramandroso , and to determine their nutritional values. Thus, market visits were made to find out about the situations of crab sellers before choosing the collection sites. Discussions (brainstorming) were carried out with crab sellers to obtain information on the condition and locations of collections. The samples were collected from people selling crabs in the Ambohimandamina and Tsaramandroso markets of the Urban Commune of Mahajanga and brought to the laboratory of the National Center for Environmental Research for physico-chemical and microbiological analysis. The nutrient contents of the samples were then determined. These are protein, fat, moisture and crude ash. The results present 48.46% of moisture, 31.96% of crude ash, 1.19% of fat, 9.35% of protein and 9.04% of carbohydrate thus the crab co-products provide 84.27 Kcal/100g. Microbiological analysis show that bacteria were found in crab co-products on the two markets studied. Microbiological quality was satisfactory for Vibrio, Salmonella, Total flora. It is acceptable for Escherichia coli while unsatisfactory for Clostridium. Indeed, the crab by-products of the Urban commune of Mahajanga are important nutrient sources but it is necessary to treat them at high temperature to avoid the risk of microbiological contamination.

Keywords: Crab by-products, nutritional quality, microbiological quality, urban commune of Mahajanga.

Towards an Innovative and Resilient Blue Economy: A Critical Literature Review of Sustainable Innovation Ecosystems

JABRI Nada, HANINE Sanae — Wed, 15 Apr 2026 00:00:00 +0000

Abstract

In a global context characterized by recurrent ecological and economic crises, the blue economy stands out as a strategic lever for developing new models of sustainable and resilient growth. Innovation lies at the heart of this transformation, mobilizing maritime ecosystems that integrate technological, social, territorial, and environmental challenges. This study provides a critical and theoretical international literature review of the innovations implemented within marine ecosystems and tested through the evolution of the blue economy via a qualitative, critical, and synthetic methodological approach (theoretical and thematic analysis).

The objectives are threefold: (1) to provide a state of the art of existing knowledge on the link between “innovation and sustainability” within the blue economy as a resilient ecosystem; (2) to identify entrepreneurial resilience factors in coastal environments; and (3) to propose a conceptual model explaining the relationship between these key concepts. This review helps fill a theoretical gap concerning the interactions among ecosystems, innovation, and resilience, while opening new research and policy avenues to support the economic transitions of coastal zones.

Keywords: Blue Economy; Sustainable Innovation; Resilience; Ecosystems; Sustainability

Rôle de l’Etat dans les stratégies d’internationalisation des entreprises

AOURAGH Lalla Malika, MZAIZ Mohammed — Wed, 15 Apr 2026 00:00:00 +0000

Résumé

Le choix de la localisation des firmes est stratégique. Devenue acteur central de l’activité économique leur choix impacte à la fois leur performance et leur pérennité mais aussi permet de façonner le paysage socioéconomique d’un territoire. Dans ce travail on s’interroge sur le rôle de l’Etat dans les stratégies d’internationalisation des entreprises. Cela passe d’abord par l’analyse des choix économiques et géopolitiques du l’Etat d’origine et de sa capacité à favoriser et accompagner l’expansion régionale ou internationale de ses entreprises publiques ou privées. Ensuite, du point de vue de l’Etat d’accueil, l’examen de la concurrence entre espaces géographiques en termes de compétitivité, d’accessibilité et d’attractivité territoriales rend compte de son intensité croissante. Cette concurrence accentuée conduit à la réflexion et la mise en place de politiques d’incitation et de stratégies de développement de l’offre territoriale. Par ailleurs, l’étude des relations interétatiques permet enfin de mettre en évidence leurs effets sur les choix de localisation des firmes. Ces relations sont visibles à travers les accords régionaux, les institutions de coopération régionales ou internationales ou encore et surtout dans le cadre de zones d’intégration régionale. Les stratégies d’internationalisation ont ainsi fait naître des échanges régionaux plus concentrés et plus intensifs dans le cadre de ces zones. Sur la base d’une approche profondément argumentative, nous justifions la nécessité pour les Etats de réussir différents rôles et ce dans le cadre d’une économie mondialisée caractérisée par l’intensification des liens économiques et commerciaux et la multiplication des partenariats régionaux.

Mots clés – Etat, IDE, intégration régionale

Abstract

The choice of a company's location is strategic. Having become a key player in the local economy, their decisions not only affect their own performance and long-term viability but also help shape the socioeconomic landscape of the region. This study examines the role of the government in corporate internationalization strategies. This begins with an analysis of the economic and geopolitical choices made by the home country and its ability to promote and support the regional or international expansion of its public and private companies. Furthermore, from the perspective of the host country, an analysis of competition among geographic regions in terms of competitiveness, accessibility, and territorial attractiveness reflects the growing intensity of this competition. This intensified competition has led to the development and implementation of incentive policies and strategies to expand the regional supply. Furthermore, the study of interstate relations finally sheds light on their impact on firms’ location decisions. These relationships are evident in regional agreements, regional or international cooperation institutions, and, above all, within the framework of regional integration zones. Internationalization strategies have thus led to more concentrated and intensive regional trade within these zones. Drawing on a thoroughly analytical approach, we argue that states must successfully fulfill various roles within the context of a globalized economy characterized by increasingly close economic and trade ties and a proliferation of regional partnerships.

Keywords – State, FDI, regional integration

Variabilité cognitive interindividuelle et sécurité routière des conducteurs des deux à trois-roues motorisés

KAOUTAR BEGGAR — Fri, 17 Apr 2026 00:00:00 +0000

Résumé

Cet article examine l’effet de la variabilité cognitive interindividuelle (VCI) sur les comportements routiers et la sécurité routière des conducteurs de deux et trois-roues motorisés (2-3RM). Il part du constat que les conducteurs présentent des profils cognitifs hétérogènes, façonnés par plusieurs facteurs tels que l’âge, l’expérience de conduite, l’état de fatigue ou encore les conditions environnementales. Cette variabilité affecte directement le niveau de la perception des risques, l’anticipation des dangers, le fonctionnement de la planification et la capacité d’adaptation face aux situations imprévues.

Dans cette perspective, le présent travail propose une revue narrative mobilisant des modèles théoriques issus de la psychologie et de l’ergonomie cognitive, afin d’identifier les principales fonctions cognitives et processus mentaux impliqués dans la conduite des 2-3RM, notamment l’attention, la perception visuelle, la prise de décision, etc. En effet, une analyse récente des travaux antérieurs permet de dévoiler les principaux déterminants de la VCI chez ces conducteurs, tels que les états physiologiques (sommeil, fatigue, alcool, stress, etc.) et les facteurs contextuels. En outre, les données examinées indiquent que ces variations peuvent entraîner des comportements routiers différenciés, parfois à risque.

Enfin, cet article met en évidence l’impact de la VCI sur la sécurité routière, en soulignant que certaines configurations cognitives peuvent accroître la probabilité d’erreurs ou d’accidents. Comme il insiste sur la nécessité d’intégrer cette variabilité dans les politiques de prévention, les dispositifs de formation et la conception des systèmes d’aide à la conduite, afin d’améliorer la sécurité des conducteurs des 2-3RM.

Mots clés : variabilité cognitive interindividuelle – conduite de véhicule - deux à trois roues motorisés (2-3RM) - Sécurité routière – ergonomie cognitive.

Abstract

This article examines the effect of interindividual cognitive variability (ICV) on road behavior and road safety among riders of two- or three-wheeled motorized vehicles (2–3WMV). It is based on the premise that riders exhibit heterogeneous cognitive profiles shaped by multiple factors, such as age, driving experience, fatigue, and environmental conditions. This variability directly affects risk perception, anticipation of dangers, planning processes, and the ability to adapt to unexpected situations.

In this perspective, this narrative review draws on theoretical models from psychology and cognitive ergonomics to identify the main cognitive functions and mental processes involved in riding 2–3 WMV, including attention, visual perception, and decision-making. Indeed, an updated analysis of previous work highlights the key determinants of ICV among these riders, such as physiological states (sleep, fatigue, driving under the influence, stress, etc.) and other contextual factors. The examined data indicate that these variations can lead to differentiated, and sometimes risky, road behaviors.

Finally, the article emphasizes the impact of ICV on road safety, showing that certain cognitive configurations may increase the likelihood of errors or accidents. It also underscores the importance of integrating this variability into prevention policies, training programs, and the design of driver assistance systems, in order to enhance the safety of 2–3 WMV riders.

Keywords: Interindividual cognitive variability – driving – two- or three-wheeled motorized vehicles (2-3 WMV) – road safety – cognitive ergonomics

Contractual recruitment through the lens of the variable motivation of Moroccan teachers

Miryem ZINE EL ABIDINE — Fri, 17 Apr 2026 00:00:00 +0000

Abstract

The recent and emblematic phenomenon of contractualisation and regionalisation of resources in the education sector in Morocco, leads us to question the influential effects of this change on the behavioural paradigm of teaching staff and, above all, their motivations.

In this study empirically, a mixed study was conducted in the Fes Meknes region, using a questionnaire administered to 215 contract teachers, selected at random.

The objective is to investigates and better understand the different parameters analysed and to evaluate their experience. The data were analysed using SPSS according to an analytical approach.

The results based on the data collected enabled us to propose a conceptual framework of the main variables explaining the phenomenon of demotivation, feelings of inequality and insecurity among most teachers, particularly in relation to contract recruitment, and to address the various parameters necessary to resolve these issues.

Our findings confirm that there is a significant correlation between recruitment methods and employee motivation.

A large number of teachers viewed this as a source of demotivation and discrimination, and year after year they have continued to demand their integration into the civil service, as evidenced by repeated strikes, absenteeism, insubordination, abandonment of posts, and boycotts of staff meetings.

The survey results indicate that, in the minds of teachers, the employment relationship is structured around a predefined framework; the temporary nature of their employment appears to contradict their explicit, specific expectations, which are driven more by relational than transactional logic, and where issues related to job security take on particular significance.

Key words: Contractualisation, motivation, RH and comportement organisationnel, organisational change, status, teacher.