This article investigates corporate strategies for Environmental, Social, and Governance (ESG) management in the contexts of India and Poland – two emerging economies with distinct regulatory environments and sustainability challenges. The primary aim is to analyse how chosen Polish and Indian companies in these countries formulate and implement ESG strategies in response to global sustainability pressures, stakeholder expectations, and local institutional frameworks. The research employs a comparative case study methodology, examining publicly listed firms from key sectors (oil, energy and mining, IT and others) across India and Poland. Data were collected through content analysis of ESG reports, regulatory filings, and semi-structured interviews with ESG officers. The findings reveal that Indian firms tend to emphasise social and governance factors due to domestic development priorities and regulatory initiatives such as the Business Responsibility and Sustainability Reporting (BRSR) framework. Conversely, Polish companies, influenced by EU regulations, prioritise environmental performance, with growing investments in green innovation and carbon reporting. Despite these contextual differences, both sets of firms face common challenges such as ESG data standardisation, stakeholder engagement, and integrating sustainability into core strategy rather than peripheral reporting. Keywords ESG strategy, corporate sustainability, comparative analysis, India, Poland, stakeholder engagement