Abstract
<jats:p>Formulation of the problem. The relationship between corporate social responsibility (CSR) and financial performance remains a debated issue in finance and banking literature, especially in emerging markets where institutional frameworks and sustainability practices are still developing. In the Turkish banking sector, empirical evidence on whether CSR contributes to stronger financial outcomes is still limited. The purpose of the research. This study aims to examine the impact of CSR on financial performance in the Turkish banking sector and to determine whether CSR engagement improves bank profitability. The object of the research. The object of the research is the relationship between CSR practices and financial performance indicators in banks operating in Turkey. The methods of the research. The study applies a quantitative research design based on panel data analysis. The sample includes 23 banks operating in Turkey during 2015–2024, producing 230 bank-year observations. Financial performance is measured by return on assets and return on equity, while CSR is proxied by sustainability and disclosure indicators. Fixed and random effects models are estimated, and the Hausman test is used to select the appropriate specification. The hypothesis of the research. The study hypothesizes that CSR has a positive and statistically significant effect on financial performance in the Turkish banking sector. The statement of basic materials. The findings show that CSR positively and significantly affects both ROA and ROE. Banks with stronger CSR engagement tend to demonstrate higher profitability. Firm size has a positive effect, leverage has a negative effect, while bank age is statistically insignificant. The originality and practical significance of the research. The study provides updated empirical evidence from the Turkish banking sector as an underexplored emerging market context and shows that CSR can serve as a strategic tool for improving financial performance and stakeholder trust. Conclusions and perspectives of further research. The results confirm the positive role of CSR in enhancing bank performance. Future research may focus on cross-country comparisons, ESG-based indicators, and mediating factors such as corporate governance and digital transformation.</jats:p>