My dissertation research has two primary objectives. The first is to review the theories of slack resources, organizational legitimacy, agency, upper echelons and stakeholder salience in the context of their impacts on firm ESG participation. The second is to introduce a new model that provides insight into the influences of state political orientation on firm ESG engagement, while considering the potential moderating dynamics of firm size, profitability, socially conscious investors and CEO political ideology. The value of this approach is threefold, it will contribute to ESG literature, provide industry practitioners with empirical evidence to consider when establishing or relocating their firms headquarters and expand the broader knowledge of the influence of politics on firm strategic choices.