Purpose This study aims to examine the nexus among financial inclusion, legislative corporate social responsibility (CSR) and the financial performance of banking companies in India. Design/methodology/approach The study uses the fixed-effect model to measure the impact of financial inclusion on the financial performance of banks listed in the Bank Nifty Index from 2015 to 2022. Furthermore, it examines the interaction effect of legislative CSR and financial inclusion on the performance of banks. Findings The study shows that financial inclusion indicators positively affect financial performance, which is critical for banking institutions. Empirically, the study provides evidence that legislative CSR is a significant moderator that can influence the relationship between financial inclusion and the financial performance of banks. Practical implications The emerging nations may concentrate on implementing legislative CSR spending to achieve economic value for their firms and societal responsibility toward stakeholders. Originality/value As per the authors’ collective knowledge, this study is the one that extends the empirical evidence that the legislative CSR is a potential moderator which influences the relationship between financial inclusion and the performance of banks.

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