<p>With the economy evolving, business landscapes shifting, and regulations tightening, companies are increasingly integrating ESG criteria into their strategies and more transparent in their disclosures. The aim of this study is to explore the current state of ESG disclosure in an emerging economy (Morocco) and to identify the main motives and challenges faced by Moroccan companies and their impact on ESG disclosure practices. We used a mixed methods approach, based on a quantitative survey conducted among 66 experts, distributed equally between men and women and analyzed by PLS-SEM approach, as well as a qualitative method based on a series of semi-structured interviews with 19 experts in the field. We concluded that ESG reporting motives and challenges impact positively and significantly on ESG disclosure practices. Further, gender is moderating and strengthening the relationship between ESG reporting motives and practices. Indeed, ESG disclosure level is improving in the context of Moroccan companies and regulatory mechanisms provide effective framework for developing ESG disclosure practices. This study has important implications for policymakers, regulators, and companies operating in an emerging country context.</p>