企業ESG作為對於消費者購買意圖之影響

Abstract

全球的永續議題已經發展近30年，由一開始的環保議題為主的基本主軸，逐漸擴展至涵蓋社會公平正義與組織治理方式等三大面向。面對全球關注的ESG（環境Environmental，社會Social，治理Governance）議題，企業的ESG作為會直接地影響我們的未來與生活中一切資源的存續。近年來的許多研究關注在企業的ESG揭露資訊、實踐的作為是如何影響其公司的財務表現以及探討企業ESG資訊是如何影響投資人注入資金進行投資，然而，卻鮮少有研究由一般消費者的角度，討論企業的ESG作為會如何影響消費者的購買意圖及其消費行為。本研究根據Ajzen (1991)所提出的計畫行為理論（The Theory of Planned Behavior, TPB）結合Schwartz (1977)的規範激起模型（The Norm Activation Model, NAM）來檢視企業ESG作為對於消費者購買意圖及行為之影響。透過由台灣企業的永續報告書所盤點出的消費者關注之ESG作為，本研究應用偏最小平方法結構方程模型(Partial Least-squares Structural equation model, PLS-SEM)，分別由環境面作為、社會面作為、治理面作為，檢示ESG作為及TPB理論、NAM模型中的心理構面因子與購買意圖之間的關係。 在一份由365人完成的線上問卷調查中，本研究發現台灣消費者在環境面作為中只對TPB理論中的態度（Attitude, AT）、主觀規範（Subjective Norms, SN）、知覺行為控制（Perceived Behavioral Control, PBC）心理構面產生正向影響，並進而影響購買意圖。社會面作為則對NAM模型中的後果意識（Awareness of Consequences, AC）、責任歸屬（Ascription of responsibility, AC）與個人規範（Personal Norm, PN）產生影響，並透過個人規範影響其購買意圖，同時也正向影響TPB理論中的知覺行為控制，並進一步影響購買意圖。在治理面作為部分，本研究則發現企業的治理對後果意識、態度、主觀規範、知覺行為控制皆有正向影響，且間接影響購買意圖。 根據本研究之實證結果，建議企業過往較少關注的治理面作為，必須給予更多的實質作為與實踐，因為其結果是會影響消費者的購買意圖的。本次調查也發現消費者對於企業的社會面作為，已不再滿足於公益或支持社區發展層面而已，更多關注在創新服務或客戶權益等作為。本文也發現，企業的ESG作為是會影響消費者的購買意圖的。

Global sustainability practices have been developing for nearly 30 years. From the initial focus on environmental protection practices, they have gradually expanded to cover three major aspects: social and justice practices, organizational governance practices. In the impacts of ESG (Environmental, Social, Governance) practices of global concern, the ESG actions of companies will directly affect the future resources of the planet and the existence all lives. In recent years, many studies have focused on how companies' ESG disclosure information and practices associated to their companies' financial performance, and explore how corporate ESG information affects investors' will of investment. However, there are few studies discussing how companies' ESG actions will affect consumers, and which ESG practices will have effects on consumers' purchase intentions. This study applies the Theory of Planned Behavior (TPB) proposed by Ajzen (1991), and combine it with the Norm Activation Model (NAM) by Schwartz (1977), to explain the general consumer’s intention towards ESG products consumption in this research. Highlight the ESG practices that consumers care about in the ESG reports of Taiwanese companies, listing environmental practices, social practices, and governance practices, then use the Partial Least-squares Structural equation model (PLS-SEM) methods to test the relationship between the above ESG practices and the psychological dimension factors of TPB theory and NAM model. With a total of 365 responses in an online survey, the result from structural equation modeling indicated that while environmental practices are determinants of attitude, subjective norm, and perceived behavioral control, social practices are influential to awareness of consequences, ascription of responsibility and personal norms. As for the governance practices, they are found to affect behavioral intention through their effects on consequence awareness, attitude, subjective norms and perceived behavioral control. This study suggests that companies should pay more attention to governance practices that have been paid less attention in the past, because the results will affect consumers' purchase intentions. This study also found that consumers are no longer satisfied enterprise doing charity activities or supporting local community development on social practices behalf, and should pay more attention to practices such as innovative services or customer rights. This paper also finds that the corporate ESG practices will affect consumers' purchase intentions.