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Morocco and the European Union (EU) have established a strong and dynamic partnership that has continued to develop since 2000, when the EU-Morocco Association Agreement entered into force. This partnership has made legal harmonization the cornerstone of Morocco’s deeper integration into the EU market. The Euro-compatibility test in Moroccan corporate social responsibility (CSR) law is part of this framework. “Harmonization” or “Euro-compatibility” in a broader sense cannot be achieved within the framework of Moroccan law without particular attention to CSR law. CSR encompasses all areas of law in different legal systems while being at the heart of legal integration. It cannot escape the phenomenon of Euro-compatibility, which, in the Moroccan context, encompasses all legal aspects covered by the cooperation instruments binding Moroccan and European partners.