There are several reasons why some companies are advanced in ESG disclosure while others lag behind.
First, resources. Large companies can afford ESG teams and consultants, and they invest millions in data systems and external assurance. Smaller companies, on the other hand, don’t have that luxury. For example, a small Korean biotech start-up with 50 employees may have just one person handling HR, compliance, and ESG all at once. That resource gap makes a big difference.
Second, awareness. Some leaders still think ESG is just PR rather than a real business issue, and that mindset slows progress.

• “others are far behind” to “others lag behind”

  • Lag behind is more natural and concise in business/professional English. Far behind is not wrong but feels less polished.

• “Big companies” to “Large companies”

  • Both are correct, but "large companies" is more formal and professional. Big is more casual.

• “They invest millions in data systems and external assurance.” - kept the same but joined with the previous sentence.

  • Merging into one sentence improves flow and avoids choppiness: “Large companies can afford… and they invest millions…”

• “On the other hand, smaller companies don’t have that luxury.” to moved “Smaller companies, on the other hand, don’t have that luxury.”

  • Reordering makes the contrast smoother.

• “A small Korean biotech start-up with 50 employees has maybe one person doing HR, compliance, and ESG all at once.” to “For example, a small Korean biotech start-up with 50 employees may have just one person handling HR, compliance, and ESG all at once.”

  • Capitalized "a" at the beginning of the sentence.

  • Replaced "has" maybe with "may have "just"—more polished and professional.

  • Replaced "doing" with "handling"—moreformal in business English.

• “That resource gap makes the difference.” to “That resource gap makes a big difference.”

  • Making the difference is okay, but a big difference is clearer and more natural here.

• “Some leaders still think ESG is just PR, not a business issue.”“ to Some leaders still think ESG is just PR rather than a real business issue.”

  • "Rather than" is smoother and more formal than "not."

  • Added "real" for emphasis—it highlights why awareness matters.

• “That slows things down.” to “That mindset slows progress.”

  • More professional vocabulary: "mindset" and "slows progress" sound stronger and more precise than "things."