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To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their establishments. The main objective of this chapter is to assess the quality of environmental, social, and governance (ESG) communication for Moroccan financial institutions. This chapter is devoted to the content analysis of the annual reports of 14 financial institutions listed in Morocco regarding ESG strategies between 2017 and 2021. The reference assessment tool we used is the Global Reporting Initiative (GRI) standards (2016), based on six principles. Each principle contains requirements and guidance on how to apply it. These principles are summarized in the following: Accuracy, Balance, Clarity, Comparability, Reliability, and Timeliness. The sample is composed of 14 financial institutions listed on the Casablanca Stock Exchange. After checking the content of the annual reports of listed Moroccan financial institutions, we detected several shortcomings in Corporate Social Responsibility (CSR) reporting behavior. Companies avoid disclosing information about negative events and performance. We saw this as a bad sign for stakeholders. The results showed a significant gap between the GRI standards and the content of the annual reports. These weaknesses mainly concern accuracy, comparability, and, timeliness, hence the need to carry out corrective measures to improve the quality of ESG practices within Moroccan financial institutions. One of the limitations of this research is its focus on financial institutions. However, it is possible to broaden the scope of the research by assessing the quality of ESG communication for nonfinancial companies.

The purpose of this paper is to report on the global practical uniform h-stabilization for certain classes of nonlinear time-varying systems and its application in a separately excited DC motor circuit.

Based on Lyapunov theory, the practical h-stabilization result is derived to guarantee practical h-stability and applicated in a separately excited DC motor.

A controller is designed and added to the nonlinear time-varying system. The practical h-stability of the nonlinear control systems is guaranteed by applying the appropriate controller based on Lyapunov second method. Another effective controller is also designed for the global practical uniform h-stability on the separately excited DC motor with load. Numerical simulations are demonstrated to verify the effectiveness of the proposed controller scheme.

The introduced approach is interesting for practical h-stabilization of nonlinear time-varying systems and its application in a separately excited DC motor. The original results generalize well-known fundamental result: practical exponential stabilization for nonlinear time-varying systems.