In the current climate, energetic and social challenges, Morocco is emerging as a sustainability leader in Africa, with a growing shift by companies to implement and comply with ESG principles. An in-depth investigation of the level and quality of ESG reporting is therefore of paramount importance. Through this paper, an exploration of the current ESG disclosure practices, the main incentives and barriers faced by Moroccan companies will be undertaken, and recommendations for improving current ESG reporting practices will be provided. For this purpose, we performed a qualitative method through a series of semi-structured interviews with a great number of experts with solid knowledge in the fields. This research provides significant findings. Firstly, Moroccan companies have made considerable progress on ESG initiatives and reporting, given the significant opportunities and benefits. Secondly, the level of ESG disclosure in Morocco is improving and further refining of its relevance and quality is in progress. Thirdly, it is worthwhile for companies to focus their efforts more on specific practices and to report measurable and detailed data. Finally, regulatory frameworks must facilitate the widespread implementation of ESG disclosures across all company types by instituting mandatory requirements. Our work has interesting implications for decision-makers and regulators, and for other actors in the Moroccan context in particular, and in Africa in general.