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This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the financial performance of banking companies listed on the Indonesia Stock Exchange for the 2021–2025 period. This research is motivated by the increasing implementation of ESG in the banking sector in line with the sustainable finance policy of the Financial Services Authority (OJK). However, previous research results still show inconsistent findings regarding the influence of ESG on financial performance. The study uses a quantitative method and secondary data obtained from annual reports and sustainability reports of banking companies. The sampling technique used purposive sampling. ESG variables are measured using the disclosure index based on the Global Reporting Initiative (GRI), while financial performance is measured using Return on Asset (ROA). Data analysis was performed using data panel regression. This study is expected to provide empirical evidence regarding the influence of ESG on banking financial performance and serve as a reference for companies, investors, and regulators in supporting the implementation of sustainable business.