Sustainability has emerged as a central concern in the global banking sector, influenced by climate imperatives, regulatory pressure, and evolving stakeholder expectations. Over the past decade, banks have faced increasing scrutiny to generate profits while demonstrating responsibility, transparency, and long-term stewardship of environmental and social capital (Eccles et al., 2014; Edwards et al., 2023). In this context, sustainability has shifted from a peripheral function typically associated with communications or corporate social responsibility (CSR) to a core strategic and operational concern. The global financial sector is undergoing a rapid transformation driven by these sustainability imperatives. Banks are now judged not solely on balance sheets, but on their ability to measure, manage, and report environmental, social, and governance (ESG) performance. Investors demand transparency, regulators require compliance, and employees and customers expect ethical alignment. The critical question is no longer whether sustainability matters, but how it is operationalized within banking institutions (Lozano, 2015; Farr, 2011).