Financial Value through ESG Compliance: Unpacking the RegTech Advantage in the Finance Sector

Auteurs

  • Wafa OULAD BENAISSA Ecole Nationale de Commerce et de Gestion de Casablanca, Université Hassan II, Casablanca, Maroc
  • Smail MAHJOUBI Ecole Nationale de Commerce et de Gestion de Casablanca, Université Hassan II, Casablanca, Maroc
  • Fatine OUAHTITA Ecole Nationale de Commerce et de Gestion de Casablanca, Université Hassan II, Casablanca, Maroc
  • Smail KABBAJ Ecole Nationale de Commerce et de Gestion de Casablanca, Université Hassan II, Casablanca, Maroc

Mots-clés :

RegTech, sustainable finance, ESG compliance, digitalization, financial regulations

Résumé

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    

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Publiée

2025-08-25

Comment citer

OULAD BENAISSA, W., MAHJOUBI, S., OUAHTITA, F., & KABBAJ, S. (2025). Financial Value through ESG Compliance: Unpacking the RegTech Advantage in the Finance Sector. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(8), 680–696. Consulté à l’adresse https://ijafame.org/index.php/ijafame/article/view/2027

Numéro

Vol. 6 No 8 (2025)

Rubrique

Articles

Licence

© Wafa OULAD BENAISSA, Smail MAHJOUBI, Fatine OUAHTITA, Smail KABBAJ 2025

Creative Commons License

Ce travail est disponible sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International.

Les doit d'auteurs sont détenus par les auteurs sous licence: CC-BY-NC-ND.

Tout travail soumis qui est suspecté de piratage ou de plagiat est entièrement sous la responsabilité de l'auteur qui le soumet.