...Manel Gharbi Purpose This study examines how digital transformation ( DT ) moderates the relationship between environmental, social and governance ( ESG ) practices and corporate financial performance ( CFP ). Specifically, it aims to clarify whether and how digitalization strengthens or weakens...

... and significance of smart contracts within the digital transformation goals of Saudi Arabia. Following this, it delves into a detailed examination of the legal challenges associated with smart contracts, proposing strategic recommendations for regulatory adaptation. The methodology section outlines the approach...