Abstract :

This study investigates the impact of corporate governance and sustainability reporting on the financial performance of banks listed on the Amman Stock Exchange (ASE). In addition, the study investigates the level of sustainability reporting disclosure among banks and whether it mediates the link between corporate governance and financial performance. Utilizing data from the annual financial reports of 14 banks over the 2017–2021 period, a four-step process is applied to test for mediation. The findings reveal that both board size and board independence have a direct, positive, and significant impact on a bank’s financial performance, whereas board gender diversity does not significantly influence performance. Furthermore, contrary to expectations, sustainability reporting had a negative but insignificant direct impact on financial performance and did not serve as a mediator between corporate governance and performance.