影響消費者對企業永續報告信任度之因素：實證研究及其漂綠意涵

Abstract

近年來，綠色行銷的興起伴隨著「漂綠」現象的日益盛行，「漂綠」是指企業為了吸引具有環保意識的消費者而做出的誤導性環境宣傳。本研究調查了影響台灣消費者對「漂綠」認知的因素，重點研究了各種人口統計、認知和評估變數如何影響對企業 ESG（環境、社會和治理）報告的信任。借鑒訊號理論和現有的永續發展傳播文獻，進行了線上和線下問卷調查，共收回 296 份有效問卷。透過多元線性迴歸分析，研究結果表明，消費者對「漂綠」的認知受到 ESG 重要性、ESG 績效效益、ESG 保證品質和 ESG 資訊品質的顯著影響。值得注意的是，環境意識和 ESG 知識在統計上並不顯著，這表明消費者更依賴感知的報告品質和價值觀一致性，而不是客觀知識。研究結果強調了訊號可信度在塑造信任方面的作用，並表明提高 ESG 揭露的透明度、保證和品質對於減少漂綠行為和增強消費者信心至關重要。

In recent years, the rise of green marketing has been accompanied by the growing prevalence of greenwashing, which is misleading environmental claims made by companies to appeal to eco-conscious consumers. This study investigates the factors influencing consumer perception of greenwashing in Taiwan, focusing on how various demographic, cognitive, and evaluative variables affect trust in corporate ESG (Environmental, Social, and Governance) reporting. Drawing upon signaling theory and existing literature on sustainability communication, an online and offline survey was conducted, resulting in 296 valid responses. Using multiple linear regression analysis, the findings reveal that consumers’ perception of greenwashing is significantly influenced by ESG importance, ESG performance’s benefits, ESG assurance quality, and ESG information quality. Interestingly, environmental awareness and ESG knowledge were found to be statistically insignificant, indicating that consumers rely more on perceived report quality and value alignment than on objective knowledge. The results highlight the role of signaling credibility in shaping trust, and suggest that enhancing the transparency, assurance, and quality of ESG disclosures is critical to reducing greenwashing and strengthening consumer confidence.