<![CDATA[This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Net Interest Margin (NIM), with Firm Size as a moderating variable in conventional banks during the 2023–2025 period. This study employed a quantitative approach with an associative research design. The data consisted of secondary data obtained from annual reports, sustainability reports, and financial statements of 13 conventional banks listed on the Indonesia Stock Exchange. Purposive sampling was used to select the research sample, while data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics. The results show that Social and Governance factors have a significant effect on Net Interest Margin, whereas the Environmental factor does not have a significant effect. Firm Size is able to moderate the effects of Social and Governance factors on Net Interest Margin, but it does not moderate the effect of the Environmental factor. These findings indicate that the implementation of ESG, particularly Social and Governance aspects, plays an important role in improving banking profitability through greater operational efficiency and stronger trust among customers and other stakeholders. The findings also suggest that larger banks can strengthen the positive contribution of Social and Governance practices to NIM. Therefore, banks are encouraged to improve ESG implementation, especially in Social and Governance aspects, while considering company size in developing sustainable banking strategies.]]>
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