With the rise of ESG (Environmental, Social, and Governance) principles, an increasing number of small and medium-sized enterprises (SMEs) have recognized the significant role of ESG. However, due to limited funding and resources, many SMEs are still confused about how to take the first step toward implementing ESG. This study focuses on 360 SMEs and employs SmartPLS 4.0 for data analysis. The results show that background driving factors (the necessity of ESG), as well as external pressure factors (government pressure, media pressure, and competitive pressure), all have a positive influence on SMEs’ intention to adopt ESG practices. Through a comparative analysis between South Korea and China, the study finds that there is no significant difference between the two countries in terms of the impact of the necessity of ESG on the adoption intention. However, government pressure has a more significant impact on the ESG adoption intention of SMEs in China than in South Korea. In contrast, media pressure and competitive pressure have a more significant effect on the intention of SMEs in South Korea than in China. This research provides a theoretical foundation for enhancing the understanding of SMEs' intentions to adopt ESG practices, which is crucial for promoting social responsibility and enhancing competitiveness. It also offers empirical supp.ort and policy recommendations for policymakers and SME managers, especially in the context of rapidly changing international economic and trade environments, multi-dimensional pressures, and sustainable development strategies.

随着ESG理念的提出，越来越多的中小企业意识到ESG的重要作用。但是由于资金不 足，资源有限的现实情况，很多中小企业都还在为如何迈出ESG的第一步而感到困惑。本 研究以360家中小企业为研究对象，使用SmartPLS4.0进行了实证分析。研究结果发现背 景驱动因素(ESG的必要性)，外部压力因素(政府压力、媒体压力，竞争压力)对中小企业 ESG的导入意图有正向的影响。通过韩中比较分析得出在ESG的必要性对企业导入意图 的影响上韩中两国没有显著差异。在政府压力对中小企业ESG导入意图的影响上中国更为 显著，而在媒体压力和竞争压力对中小企业ESG导入意图的影响上韩国更为显著。本研究 为丰富中小企业ESG导入意图的理论框架提供了基础，对于推动中小企业履行社会责任， 提升自身竞争力具有重要意义。也为政策制定者和中小企业管理者在对应急剧变化的国际 经济贸易大环境，面对多元压力下的可持续发展及国际化战略决策提供了实证支持和政策 建议。

【摘要】
1. 绪论
2. 理论背景与文献综述
    1) 背景驱动因素(Background-driven factors)
    2) 外部压力因素
    3) ESG在韩国和中国的实践
3. 研究方法
    1) 研究模型
    2) 研究假设
    3) 研究设计
4. 实证研究
    1) 信效度分析
    2) 检验假设
    3) 韩中比较分析
5. 结论
    1) 研究结果
    2) 研究贡献
    3) 研究局限性及未来方向
【参考文献】
【论文摘要】

• 張偉健(청주대학교 경제통상학과 조교수) | 장위건