By Dr. BOITI Mohamed
Senior Consultant in Energy Transition and Decarbonization.
In 2025, having a carbon footprint in Morocco is it a badge of virtue… or just a checkbox to avoid the carbon tax planned for 2026?
As the European Union prepares to deploy its Carbon Border Adjustment Mechanism (CBAM), Morocco faces a troubling paradox: our companies are rushing towards carbon footprints, but are they really ready to decarbonize? A dive into the behind-the-scenes of a rapidly changing sector.
The Revealing Urgency: When External Constraint Precedes Internal Conviction
Hamid, director of a textile SME in Casablanca, admits candidly:
“Before 2024, the carbon footprint? We didn’t even know it existed. Now, it’s become our number one priority. Not out of ecological conviction, but because our European clients demand it.”
This brutal frankness illustrates a reality that few dare to admit: the Carbon Footprint Tool Morocco, developed by the Mohammed VI Foundation for the Environment with over 350 emission factors updated in 2022, arrives in a context where European regulatory urgency dictates the pace, not local environmental maturity.
The Disturbing Figures
According to market experts, less than 20% of companies listed in Casablanca would publish a verified carbon footprint, despite the increasing demands of the CBAM. Even more revealing: among the 95% of unlisted Moroccan companies, primarily SMEs representing 80% of the economic fabric, less than 3% have begun a carbon quantification process.
“We are witnessing a frantic race towards certification without real ownership of the issues”, confides a senior consultant in the sector anonymously. “Some companies buy fictitious carbon offsets or settle for sloppy footprints to satisfy their clients.”
The Great Methodological Misunderstanding: ISO 14064 vs GHG Protocol
Here is where the real problem lies. Morocco suffers from a methodological blur that skews any serious comparison between companies and sectors.
Two Worlds, Two Languages
On one side, companies oriented towards Europe adopt the GHG Protocol, an Anglo-Saxon reference that favors classification into scopes (1, 2, 3) and is largely compatible with the requirements of the European CBAM.
On the other side, local actors lean towards ISO 14064, a more flexible international standard but less precise on the categorization of indirect emissions.
Result? A cacophony of data where the same company can show carbon results varying by 30% depending on the chosen methodology.
“It’s like comparing apples and oranges”, exclaims one of my colleagues during a private discussion on the sidelines of a conference I moderated in May 2025 on environmental compliance, he too a consultant in energy transition. “How do you expect investors to make sense of it when two companies in the same sector present incomparable footprints?”
The Perverse Effect of Methodological Diversity
This situation creates a downward arbitration: companies naturally choose the method that benefits them, making any public policy based on these data illusory.
Disruptive Solutions: Rethinking the Moroccan Carbon Ecosystem
In light of this uncompromising diagnosis, three levers for action emerge to transform this regulatory race into a structuring opportunity.
1. The “Certified Carbon Footprint Morocco” Label: Standardizing to Credibilize
Concrete proposal: Create a unique national label, co-supported by CGEM, IMANOR, and financial regulators, imposing:
- A hybrid methodology combining the robustness of ISO 14064 and the precision of the GHG Protocol scopes
- An obligatory audit by an accredited independent third party
- A standardized publication accessible to the public
My opinion: “We need to move away from the current anarchy. A credible national label could even become a competitive advantage for our exporters.”
2. The Fiscal Weapon in Support of Transition: SMEs in the Race
Proposed revolution: Introduce a “carbon training” tax credit allowing SMEs to deduct 200% of the training and carbon certification costs for their teams.
This measure, estimated at 150 million dirhams over three years according to our calculations, could multiply by 10 the number of SMEs engaged in the process.
3. Blockchain for Carbon Traceability
Tech vision: Develop, in partnership with Maroc Numeric Cluster, a national blockchain platform tracing emissions from raw material to finished product.
This innovation, a world first at the country level, would position Morocco as a leader in carbon transparency and attract international green investments.
Banks, Key Players in Transformation
Disruptive scenario: What if the Caisse de Dépôt et de Gestion (CDG) and Moroccan banks linked their financing conditions to the quality of carbon footprints?
As a Doctor in Sustainable Finance and Energy Transition Consultant, I believe it would be wise and relevant for Moroccan banks to seriously consider this possibility. Companies with a verified carbon footprint could benefit from a discount on their interest rate of 0.5 to 1 point.
This incentive approach, rather than punitive, would fit perfectly into the logic of “green finance” that several banking institutions are already developing internationally. The CDG could lead by example as a public institution, creating a ripple effect across the entire private banking sector.
This financial revolution would instantly transform the carbon footprint from a burdensome obligation into a business imperative.
What if Morocco became the first African country to impose an independent carbon audit for companies with over 100M MAD in revenue?
This bold measure would concern about 2,000 Moroccan companies and generate an unprecedented continental dynamic.
Conditions for success:
- Compliance deadline: 24 months
- Public-private support for companies
- Graduated but dissuasive sanctions
- Tax advantages for pioneers
The Historic Opportunity
Morocco has all the assets to transform this European constraint into African leadership:
- A rapidly developing expertise ecosystem
- Privileged relations with Europe
- A strong political will through the low-carbon strategy 2050
- A responsive and adaptable private sector
So… a decoy or a catalyst for transformation?
The answer depends on our choices today.
If we merely endure European requirements with superficial carbon footprints, the decoy will prevail. But if we seize this opportunity to rethink our economic model, Morocco can become the African laboratory for a decarbonized economy.
The European chronos presses us, but the Moroccan kairos belongs to us. It is up to us to choose between regulatory survival and environmental excellence.