<![CDATA[This study examines the relationships of environmental performance and social responsibility with financial performance and tests good corporate governance as a moderator in Indonesian banking. A quantitative associative design uses annual and sustainability reports for 15 purposively selected banks during 2020–2024, yielding 75 bank-year observations. Environmental performance is measured using the Green Banking Disclosure Index, social responsibility using the Corporate Social Responsibility Disclosure Index, and financial performance using return on assets. Governance is represented by a reverse-coded self-assessment score. The analysis uses multiple linear regression and moderated regression analysis in IBM SPSS 25. Its reported analysis identifies positive, statistically significant direct relationships for environmental performance and social responsibility, with an R² of 0.301 and an adjusted R² of 0.281. The environmental performance–governance interaction is not significant (p = .419), nor is the social responsibility–governance interaction (p = .789). These reported findings suggest that sustainability disclosure and governance should be assessed as distinct dimensions of bank management. However, inconsistencies within the reported regression diagnostics and coefficient tables require verification. The evidence should therefore be interpreted as provisional, sample-specific associations rather than causal effects or proof that governance has no moderating role.]]>
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