The Influence of Corporate Social Responsibility on Company Performance: The Moderating Role of Green Banking and Bank Health

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) on firm performance, as well as to investigate the moderating role of green banking and bank soundness in this relationship. The study focuses on the banking sector. A quantitative approach was employed using secondary data collected from annual and sustainability reports of banking institutions. The data were analyzed using Moderated Regression Analysis (MRA). The empirical results indicate that CSR has a positive effect on firm performance. Furthermore, green banking and bank soundness significantly moderate the relationship between CSR and firm performance. These findings provide practical implications for banking management to integrate environmental practices and maintain bank soundness to enhance corporate performance and sustainable value creation.