POST-GDPR DIGITAL COMPLIANCE IN MULTINATIONAL ORGANIZATIONS: BRIDGING LEGAL OBLIGATIONS WITH CYBERSECURITY GOVERNANCE

Abstract

This study examined how multinational corporations operationalize the requirements of the General Data Protection Regulation (GDPR) within cybersecurity governance frameworks to achieve measurable compliance performance. Using a quantitative, cross-sectional research design, the study analyzed the interrelationships among compliance maturity, control effectiveness, governance efficiency, and risk mitigation across approximately 400 multinational subsidiaries operating in at least three international jurisdictions. Data were collected through structured surveys and archival compliance records and analyzed using confirmatory factor analysis and structural equation modeling (SEM). Reliability and validity were confirmed through high Cronbach’s alpha, composite reliability, and average variance extracted (AVE) values, ensuring methodological rigor and construct accuracy. Descriptive analysis revealed that organizations generally demonstrated high compliance maturity and governance efficiency, though variation persisted in control execution and risk mitigation outcomes. Correlation and regression analyses indicated strong, positive, and statistically significant relationships among all constructs. Compliance maturity emerged as a significant predictor of both governance efficiency and control effectiveness, while governance efficiency and control effectiveness significantly influenced risk mitigation performance. Mediation analysis confirmed that governance efficiency partially mediated the link between compliance maturity and risk mitigation, establishing governance as the conduit through which compliance maturity translates into improved cybersecurity outcomes. Moderation analysis showed that cross-border operational complexity weakened the impact of control effectiveness on risk mitigation, highlighting the challenges of maintaining consistent compliance performance across diverse regulatory environments. The structural model achieved strong goodness-of-fit indices, validating the hypothesized relationships and confirming that integrated compliance and governance systems enhance cybersecurity resilience. Overall, the findings demonstrated that post-GDPR digital compliance functions as a quantifiable governance mechanism—linking legal adherence, operational control, and risk reduction into a unified accountability framework. The study recommends that multinational organizations institutionalize compliance as a continuous governance process supported by data analytics, automated monitoring, cross-functional oversight, and jurisdiction-specific adaptation to sustain measurable regulatory alignment and long-term digital trust.