Through in-depth interviews to collect the steps of ESG implementation of Taiwan

Through in-depth interviews to collect the steps of ESG implementation of Taiwanese companies, this research hopes to understand the current aspects that Taiwanese companies are concerned about in the process of implementing in ESG. The research results are expected to be provided to companies that intend to invest in ESG as a reference, how they could start implementing ESG.
I’ve attached a draft that had been done, but the literature review doesn’t connect to topic (a lot of Taiwanese companies wanted to implement ESG but don’t know how). Please help to review the current draft so that it could be more like a thesis and add in more information
Please also on the literature part includes a section to discuss about the ESG situation in Taiwan (great if found reference which companies mentioned that they don’t know how to implement ESG but they wanted to/the situation or regulation forced them to.