This study examines the impact of Environmental, Social, and Governance (ESG) on the financial performance of banks in ASEAN, considering the moderating role of credit risk. Financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and a composite index, FinPerf, derived from the z-scores of ROA and ROE. Credit risk is proxied by the Non-Performing Loans (NPL) rati…