1. AMER N. BANI YOUSEF - Assistant Professor, Department of Banking and Finance, Faculty of Business, Jerash University.
This study examines the relationship between Sustainability and Financial Performance of Jordanian Islamic banks. The relevant independent variables in this study include environmental, social, and economic variables, while ROA and ROE are dependent variables. The analysis is based on data collected from four banks between 2019 and 2025. Based on annual reports, sustainability reports, social responsibility reports, and financial statements. The results show that sustainability has a significant effect on ROA, whereas it has no significant effect on ROE. This suggests that the related evidence for the banking sector remains limited and inconclusive. This study recommends that banks underscore the importance of establishing appropriate frameworks for prudent investment and financial policies. Bank management should focus on making proper operational decisions to maximize revenue and profits. These measures will help enhance the sustainability of banks' issue reports if their aims and activities are aligned with the goals of environmental, social, and economic sustainability.
Islamic Banks, ROA, ROE, Sustainability, Environmental, Social, Economic.