This chapter explains the strategies and structures of carbon reduction drivers related to institutional decisions. The study focuses on a qualitative reference framework. To explore this topic, we will develop four (4) research hypotheses for our conceptual model, tested on a sample of eleven (11) Moroccan companies. The discussion will begin by addressing the strategies employed for the purpose of mitigating carbon emissions. Following this, the text will delve into the spatial and temporal constraints associated with carbon reduction frameworks, thereby elucidating their defining characteristics. Third, an overall analysis of the strategic variables and structural variations of reducing carbon emissions in Morocco is presented.
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