Template-Type: ReDIF-Article 1.0
Author-Name: Wafa OULAD BENAISSA
Author-Email: wafaabenaissa38@gmail.com
Author-Workplace-Name: National School of Business and Management of Casablanca, Hassan II University of Casablanca, Morocco
Author-Name: Smail MAHJOUBI
Author-Email: s.mahjoubi33@gmail.com
Author-Workplace-Name: National School of Business and Management of Casablanca, Hassan II University of Casablanca, Morocco
Author-Name: Fatine OUAHTITA
Author-Email: Ohtfatine@gmail.com
Author-Workplace-Name: National School of Business and Management of Casablanca, Hassan II University of Casablanca, Morocco
Author-Name: Smail KABBAJ
Author-Email: kabbaj_69@yahoo.fr
Author-Workplace-Name: National School of Business and Management of Casablanca, Hassan II University of Casablanca, Morocco
Title: Financial Value through ESG Compliance: Unpacking the RegTech Advantage in the Finance Sector
Abstract: This study explores the impact of Regulatory Technology (RegTech) adoption on ESG compliance and financial performance within financial institutions, in the context of growing regulatory demands for standardized sustainability reporting. Using a panel dataset of 250 firms from 2018 to 2025, the research employs a difference-in-differences (DiD) approach and panel regression models to assess how digital compliance tools, such as AI-powered analytics and blockchain-based reporting systems, enhance regulatory adherence. The results show that RegTech adoption significantly improves ESG compliance efficiency, increases reporting transparency, and contributes to higher financial performance. The findings also reveal that firm size moderates these outcomes, with larger institutions experiencing stronger benefits. The study offers actionable insights for financial institutions, policymakers, and RegTech providers seeking to support the sustainability transition through digital innovation and regulatory standardization. Classification JEL: B41, G32, Q56, O33   Paper type: Empirical Research    
Keywords: RegTech, sustainable finance, ESG compliance, digitalization, financial regulations
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 680-696
Volume: 6
Issue: 8
Year: 2025
File-URL: https://ijafame.org/index.php/ijafame/article/view/2027
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/2027/2041
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:6:y:2025:i:8:p:680-696