<p>This study examines the key determinants of “environmental, social, and governance (ESG)” disclosure in the banking sector of the “Middle East and North Africa (MENA) region,” with particular emphasis on the role of firm-level characteristics and governance quality. Although ESG performance is increasingly recognized as a mechanism for advancing long-term environmental and social objectives, the drivers of ESG disclosure practices in emerging economies remain underexplored. To address this gap, this study investigates how profitability, bank size, and country-level governance factors influence ESG disclosure practices across ESG dimensions. Using an unbalanced panel of 83 banks operating in the MENA region over the period 2009–2023, the analysis employs dynamic panel estimation techniques, including “the Generalized Method of Moments (GMM) and two-stage least squares (2SLS),” to address potential endogeneity concerns. The findings indicate that stronger financial performance is positively associated with higher levels of ESG disclosure, with consistent effects across environmental, social, and governance pillars. Governance quality, proxied by “control of corruption and rule of law,” also emerges as a significant determinant of ESG disclosure, particularly in GCC countries and larger banks. In addition, the analysis reveals nonlinear relationships, indicating that the marginal effects of profitability and bank size weaken beyond certain thresholds. The study contributes to the ESG disclosure literature by providing evidence that ESG disclosure dynamics in the MENA banking sector are both context-specific and nonlinear.</p>