Abstract

The topic of law and digital transformation is a highly relevant and contemporary one, given that technology has influenced almost every field, whether positively or negatively. The same applies to the field of commercial companies, which have undergone significant digital transformation in recent years. After initially regulating commercial companies through Law No. 17.95 relating to public limited companies and Law No. 5.96 governing other types of companies, the Moroccan legislator subsequently introduced numerous amendments to these laws. These amendments incorporated various aspects and manifestations of digital transformation, reflecting the legislator’s desire to align Moroccan legislation with comparative legal systems and to keep pace with the digital transformation that has permeated all sectors, as previously noted.