Abstract
The global interest in environmental, social, and governance (ESG) issues has increased significantly among various stakeholders. This trend encourages entrepreneurs to integrate ESG concerns into their business operations. According to the research findings of Dicuonzo et al. (2022), they have spurred enterprises to invest in innovation to enhance a positive effect on sustainability. This paper aims to investigate the factors influencing ESG pursuit in an emerging market, using SPSS Statistics 24.0 to test exploratory factor analysis (EFA). The study focuses on listed companies subject to more stringent accounting standards and policies. The empirical findings reveal that board structure, board gender diversity, and ESG knowledge are the top three factors that impact ESG pursuit. Moreover, the study identifies leadership and enterprise size as additional factors that affect ESG pursuit. This research provides practical insights to assist entrepreneurs in enhancing ESG pursuit in an emerging market.
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