企业ESG表现与消费者需求的研究综述

郑宇

首都经济贸易大学工商管理学院，北京，100071；

摘要：在可持续发展理念推动下，企业ESG表现越来越受到利益相关者的广泛关注。先前的ESG研究主要集中在财务角度，忽视了消费者的观点。而本研究开创性地从消费者意识和心理因素的角度分析了ESG管理，有助于更全面地了解ESG实践如何影响消费者需求。具体来讲，通过系统梳理及分析已有文献，明确企业ESG表现与消费者需求之间的关系，并基于信息不对称与信号理论、社会规范效应、自我决定理论以及归因理论阐述ESG对消费者需求影响的理论基础。梳理现有研究发现，良好的企业ESG表现确实会对消费者需求有积极影响，其中企业声誉、心理距离和消费者品牌好感度及信任和消费者ESG感知发挥中介作用，同时消费者经济社会背景、自然环境灾害、本地产品市场竞争强度及负面新闻报道在其中发挥调节作用。但现有研究存在ESG评价指标体系不统一、销售数据获取困难等问题，未来需在这些方面进行深入研究，为了解消费者需求以及提升企业价值提供可靠依据。

关键词：ESG；消费者需求；文献综述

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