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.

With the growing importance of ESG as a must-have business strategy, this study attempted to analyze the current state of ESG practices in the Korean fashion businesses. The ESG cases of fashion business were collected from news articles searched on the largest Korean internet portal by November 2021 from October 2020 when the number of articles began to increase meaningfully. Three hundred ninety one ESG cases of 112 fashion manufacturing brands and 332 ESG cases of 49 retail brands were analyzed. Casual and outdoor/sportswear brands among fashion manufacturers were most active in ESG practices, and various online and offline retailers were practicing ESG. Approximately one-third of the fashion brands were positioned as eco-friendly concept. While environmental practices were the most practiced ESG, governance was the least practiced. Among environmental practices, fashion manufacturing businesses were most active in eco-friendly product development, while retail businesses were in eco-friendly campaign-event-service and eco-friendly packaging. The most active social practice was the contribution to communities, followed by retail businesses’ sharing growth with partner businesses. Governance practices were focused on the structure and operation of the board. Various ESG collaborations with various partners were also observed. The research result is meaningful verifying and diagnosing the ESG practices of the Korean fashion businesses.