Asst. Prof. Dr. Yasemin DEMİREL2026-06-142026-06-14https://dspace.academy.edu.ly/handle/123456789/2287The Egyptian environment is a pertinent backdrop for such an inquiry. Indeed, the Egyptian market and regulatory environment has been increasingly favorable for sustainability disclosures, with a growing list of requirements for listed companies to make disclosures related to ESG information in their annual reports.Digital transformation has now become a strategic, ethical, and sustainability-related issue for modern enterprises. With enterprises becoming increasingly dependent on digital platforms, financial technologies, data-driven decision-making models, artificial intelligence, and automated customer interface systems, there is a heightened need to enhance innovation while managing digital risks responsibly.CORPORATE DIGITAL RESPONSIBILITY