A Study of the Impact of ESG Practices on Consumer Attitudes and Citizenship Behaviors – The Moderating Effect of Psychological Distance

Aims: This study aims to develop a theoretical framework investigating how consumers’ perceptions of Environmental, Social, and Governance (ESG) practices influence their attitudes and citizenship behaviors. It focuses on constructing hypotheses based on Corporate Social Responsibility (CSR) image and consumer–company (C–C) identification as mediators, and psychological distance as a moderator. Study Design: This is a theory-driven conceptual study grounded in social identity theory. No empirical data were collected or analyzed. Place and Duration of Study: Conducted within the Ph.D. Program in Business, College of Business, Feng Chia University, Taiwan, during the academic year 2023–2024. Methodology: A conceptual model was proposed with ESG perception as independent variables, CSR image and C–C identification as mediators, and consumer citizenship behaviors (purchase intention and electronic word-of-mouth) as outcomes. Psychological distance was introduced as a moderator. A total of 19 hypotheses were developed, awaiting future empirical validation. Results: This article is dedicated to theoretical framework development and hypothesis formulation. No survey data, statistical tests, or empirical findings are included. Conclusion: This study highlights the theoretical importance of ESG practices in shaping consumer attitudes and behaviors, providing a foundation for future empirical testing. It also offers practical insights for ESG communication strategies, especially for small and medium-sized enterprises.