Corporate social responsibility (CSR) is undergoing a fundamental transformation in the digital age, with the concept of “digital responsibility” emerging as a new form of accountability that requires companies to adopt responsible digital practices amid rapid technological advancements. This theoretical research focuses on highlighting the relationship between appropriate legal regulation and the improvement of digital responsibility levels by analyzing contemporary dimensions of social responsibility in the context of technological development, such as data protection and cybersecurity, within a comparative legislative framework. The study employs a comparative analytical methodology by examining relevant legal texts in three countries and assessing their alignment with international standards. The results reveal disparities in legal regulation, with France showing significant progress due to the harmonization of its legislation with European Union regulations (such as the GDPR), while Moroccan and Jordanian laws still require further development to comprehensively address digital responsibility. The study also highlights the absence of effective oversight mechanisms in some legislations. The research recommends strengthening national legislations in Morocco and Jordan by adopting a comprehensive concept of digital responsibility, increasing corporate awareness of its importance, and proposing the establishment of specialized regulatory bodies.