<![CDATA[Objective: This study investigates the determinants influencing Environmental, Social, and Governance (ESG) engagement among Small and Medium Enterprises (SMEs) in Kemang Sub-district, Bogor Regency, West Java, Indonesia through the lens of the Theory of Planned Behaviour (TPB). Research Design & Methods: A quantitative study was conducted using purposive sampling to collect data from 105 SME owners and managers. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), the study examines how behavioural, normative, and control beliefs shape attitudes, social norms, perceived behavioural control, and ESG engagement. Findings: The findings reveal that behavioural and control beliefs significantly influence attitudes, perceived behavioural control, and actual ESG implementation. In contrast, attitudes and social norms have a weaker effect on intention. These results indicate that SMEs’ ESG engagement is primarily driven by internal motivation and perceived capability rather than external social pressure. Implications & Recommendations: The findings imply that strengthening SMEs’ internal capabilities and perceived control is crucial for effective ESG adoption. Therefore, policymakers and practitioners should focus on targeted training, practical guidance, and resource support rather than relying on social or normative pressure. Contribution & Value Added: The study extends TPB applications in sustainability contexts and offers empirical insights into how psychological and behavioural factors play a central role in shaping strategic ESG implementation in emerging economies.]]>
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