Digital transformation and Corporate Social Responsibility performance: Empirical evidence from Casablanca Stock Exchange-Listed Firms

Résumé

This study examines the relationship between digital transformation and Corporate Social Responsibility (CSR) performance among 47 companies listed on the Casablanca Stock Exchange (CSE) in 2024, using a quantitative approach based on a multiple linear regression model. The results reveal a positive and significant link between the companies' level of digitalization and their CSR performance, confirming the hypothesis that digital transformation can act as a strategic lever for sustainability. This link remains robust after controlling for shareholders' equity. The study contributes to the emerging literature on the digital integration of responsible practices and highlights the growing role of digital technologies in the transition toward a sustainable business model, particularly in emerging countries.