기업의 ESG 활동 정보제공이 소비자의 태도에 미치는 영향

Environmental, Social, and Governance (ESG) management emerged as a sustainability-oriented response to evolving business challenges. Today, it significantly influences consumer rights by interacting between market supply and demand. Nevertheless, the impact of ESG information on consumer reactions is not uniform. Accordingly, we undertook to investigate the effects of ESG information provision on product attitude, corporate brand attitude, and brand identification, and the moderating effects of company size and involvement. Our results showed: 1) ESG information provision has significant positive effects on product attitude, brand identification, and corporate brand attitude. 2) ESG information provision has a greater effect on small and medium-sized enterprises (SMEs) than on large corporations, indicating SMEs need to respond actively as a management strategy through ESG as a sign of corporate ability. 3) For high-involvement products, consumers tend to be more likely to identify with large corporations than SMEs. Consequently, large corporations tend to emphasize their social reputation and engage in targeted marketing efforts to reinforce legitimacy, as this provides a more effective means of influencing consumer attitudes. These findings underscore the value of ESG communication for different companies and product types. Future studies are required to determine how individual ESG factors shape consumer behavior across sectors.