기업의 ESG 활동이 고객태도에 미치는 영향: 지속가능성의 매개효과를 중심으로

Purpose – The purpose of this study is to analyze the mediating effect of sustainability in the relationship between ESG and customer attitude. Design/Methodology/Approach – To analyze the reliability and validity of research variables such as ESG, sustainability, and customer attitude included in the conceptual research model of this study, EFA and CFA analyses were performed, and possible mediating effects in the relationship between ESG and customer attitude were verified. A structural equation model and Sobel test were performed to verify the research model and its possibilities. Findings – As a result of surveying 300 consumers on ESG activities, the following research results were obtained. First, environment had the most significant positive effect on environmental sustainability, followed by social sustainability and economic sustainability, in that order. Second, while society had a significant positive effect on economic sustainability and social sustainability, it did not have a significant effect on environmental sustainability. Third, governance had the most significant positive effect on social sustainability, followed by economic sustainability and environmental sustainability, in that order. Fourth, economic sustainability had the most significant positive effect on customer value, followed by customer value in order of social sustainability and environmental sustainability. Research Implications – This study found that sustainability acts as a mediating effect in the relationship between ESG activities and customer value. In particular, environmental sustainability, economic sustainability, and social sustainability played a mediating role in the relationship between environment, governance, and customer value. In contrast, economic sustainability and social sustainability played a mediating role in the relationship between society and customer attitudes, while environmental sustainability did not play a mediating role.