The paper analyzes the legal regulation of electronic signatures in company law in Bosnia and Herzegovina within the context of the digital transformation of the business system. An electronic signature serves to identify the signatory and ensure the integrity of the document, while the legal system recognizes its legal validity in electronic transactions. In Bosnia and Herzegovina, a regulatory framework exists; however, its functional and consistent application remains limited. The paper includes a comparison with Regulation (EU) No. 910/2014 (eIDAS) and other relevant documents of the European Union, highlighting the partial and indirect harmonization of domestic law with European standards. Furthermore, it analyzes the legal nature and types of electronic signatures, as well as their application in the registration of business entities. Special emphasis is placed on technical, legal, and institutional challenges, including system interoperability, personal data protection, and the legal certainty of electronic transactions.

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