In this paper, we investigate the differential impact of ESG activities on banks’ technical efficiency for conventional and Islamic banks. We employ a Data Envelopment Analysis (DEA) technique to determine scores Based sample 14 11 banks from 4 countries over period 2011 - 2019, find that average DEA-generated (Islamic) is about 38.8% (42.45%). Baseline Tobit regressions suggest has an overall ...