This study aims to analyse and measure the impact of sustainability dimensions (environmental, social and economic) on the financial performance of commercial banks, through an empirical study of a sample comprising Three banks listed on the Iraq Stock Exchange during the period 2017–2024. The study relied on the Corporate Social Responsibility (CSR) Disclosure Index as a tool to measure the banks’ level of commitment to sustainability dimensions, in addition to a set of financial indicators to measure financial performance. To achieve the research objectives, panel data models were used, namely the total model, the fixed effects model and the random effects model, The Chow test was used to identify the model best suited to the nature of the data. The results showed that the sustainability dimensions, taken together, had a statistically significant effect on improving banks’ financial performance, reflecting the importance of adopting sustainable practices in enhancing efficiency and profitability. The results also showed a positive effect of the bank’s age on financial performance indicators, indicating the role of accumulated experience in achieving financial stability. The research concludes that a balanced focus on environmental, social and economic dimensions contributes to supporting the financial performance of commercial banks and enhances their ability to survive in a competitive and changing financial environment. In light of this, the study recommended the need to develop sustainable disclosure policies and adopt sustainable banking strategies, as well as to strengthen the capabilities of accounting staff to support the quality of financial reporting and keep pace with the requirements of sustainable investment.