The purpose of this book was to clarify good practices in Moroccan business governance while basing it on financial performance. The interest that prompted us to approach this work is twofold. Indeed, in recent decades, the word corporate governance has attracted the attention, more than ever, of business leaders, politicians and researchers. as well as investors. The latter found there a free material to draw on their research themes and extol the merits of governance. The field of research relating to governance does not lack continuous production of articles and publications enriching this field and claiming that it helps improve the performance of companies and conveys a good image to investors.