Exploring ESG dimensions in Cambodia: Findings from various industries

Purpose: This study explores the integration of Environmental, Social, and Governance (ESG) principles across various industries in Cambodia, aiming to assess current adoption levels, key challenges, and professional perceptions. Methodology: The study used a mixed-methods approach, combining industry assessments, surveys with business professionals, and expert interviews to gather quantitative and qualitative insights. Findings: The results show that while corporate ESG disclosures are generally above average, significant governance transparency and environmental accountability gaps exist. The survey responses indicate skepticism among professionals about the authenticity of ESG commitments, suggesting a potential risk of greenwashing. Expert interviews confirm that ESG awareness is growing, but practical implementation remains limited due to regulatory shortcomings and resource constraints. Implications: The findings emphasize stronger ESG regulations, transparent reporting standards, and enhanced stakeholder engagement to support meaningful corporate sustainability in Cambodia. Originality: This study addresses a notable gap in ESG literature focused on emerging markets, offering industry-specific insights and actionable policy and corporate strategy recommendations. Limitations and directions for future research: Using self-reported data and qualitative assessments may introduce bias. Future research should consider longitudinal designs and cross-country comparisons to monitor ESG progress.