ESG 경영 성과 정보가 소비자들의 윤리적 정체성과 윤리적 소비의도에 미치는 영향

Effects of ESG Performance Information Disclosureon Consumers’ Perceived Ethical Self-Identityand Ethical Consumption Intention

초록

[Purpose]The purpose of this study is to examine the effects of disclosing excellent ESG performance information on consumers’ perceived ethical self-identity and ethical consumption intentions with those without the information. [Methodology]A between-subject design experiment was conducted. The experimental group received information on ESG performance of a specific company and the control group received no information. [Findings]Exposure to the information on the company’s excellent ESG performance enhanced the participants’ ethical consumption intentions. This effect was shown to be mediated by the participants’ weakened ethical self-identity and the moral cleansing effect. In addition, the results showed that the participants in the two conditions formed ethical consumption intentions through very different cognitive processes from each other. [PolicyImplications]The study suggests that implementing mandatory disclosure of ESG performance information could lead to positive social effect, as well as the sustainability of ESG practices, via the enhanced consumers’ ethical consumption intentions.

키워드

ESG 경영 성과 공시윤리적 정체성윤리적 소비의도사회 비교 이론도덕적 정화 효과ESG performance disclosureethical self-identityethical consumption intentionsocial comparison theorymoral cleansing
제목
ESG 경영 성과 정보가 소비자들의 윤리적 정체성과 윤리적 소비의도에 미치는 영향
제목 (타언어)
Effects of ESG Performance Information Disclosureon Consumers’ Perceived Ethical Self-Identityand Ethical Consumption Intention
저자
김준용 Liu Yafe 정성현
DOI
10.21737/RAPS.2024.02.29.1.255
발행일
2024-02
유형
정기학술지(Article(Perspective Article포함))
저널명
회계와 정책연구
29
1
페이지
255 ~ 277