The global economy, including the banking sector in the ASEAN region, has experienced significant impacts due to the COVID-19 pandemic. To understand its impact more deeply, this research aims to evaluate banking stability and performance during the pandemic period, with a focus on risk governance and financial factors. A total of 272 banks in the ASEAN region were included in this study, using specific criteria depicting risk governance and financial factors. The research findings indicate a positive relationship between risk governance factors (RC, RCS, RCM and CRO) towards Financial Sustainability. The implications of these findings not only have theoretical relevance in understanding banking dynamics during crisis periods but also have important practical implications for decision-makers in the banking sector and financial regulation. Further discussion on theoretical and practical implications is provided, offering a better understanding of the challenges and opportunities in maintaining financial sustainability in the context of uncertain economic situations, such as those brought about by the global pandemic.

This research delves into the intricate nexus between integrated reporting, corporate governance, and financial sustainability in Islamic banking. The study scrutinized a collection of research spanning diverse geographies and periods, emphasizing factors like board dynamics, audit committee proficiency, sustainability disclosures, and the implementation of value-centric strategies. The distillation of insights from an initial pool of 173 studies, which was meticulously narrowed down to 30 through rigorous criteria, indicates a prevalent positive association between these determinants and the financial robustness of Islamic banks. Such findings accentuate the pivotal role of syncing banking operations with the intrinsically sustainable tenets of Islamic finance. This harmony can notably spur sustainable development, potentially drawing more investors and boosting the stature of the Islamic banking domain. Furthermore, this study sheds light on potential avenues for upcoming research, including the analysis of managerial competencies' influence on varying Corporate Social Responsibility (CSR) classifications and the examination of the ramifications of sustainability benchmarks, cultural variances, legal structures, and Islamic statutes in diverse nations. This investigation provides critical insights for professionals and decision-makers in Islamic banking, facilitating a deeper understanding of practices that strengthen financial sustainability.