The Impact of ESG Practices in Taiwan Region Companies on the Recruitment of Generation Z: A Case Study of F Company’s Sustainability Initiatives

In light of shifting environmental and social dynamics, companies can no longer rely solely on salary to attract talent. As Generation Z (the generation born from mid-1990s to early 2010s) becomes the core of the future workforce, understanding their values is essential. Studies show that Gen Z places higher importance on sustainability and diversity than previous generations and may use these as criteria when selecting employers. Corporate social responsibility and sustainability, particularly the ESG framework (including environmental (E), social (S), and governance (G) factors), are considered beneficial for talent recruitment. Compared to previous generations, today’s youth are more globally aware and expect greater corporate social responsibility, ethical behavior, and sustainable practices. This study examines Gen Z’s perception of corporate ESG practices and their influence on recruitment. Drawing on the case of Taiwan region’s F Financial Holding Company, interviews were conducted with undergraduates and graduate students preparing to enter the workforce within two years. The semi-structured interviews assessed ESG awareness and examined how its environmental, social, and governance dimensions influence job decisions. Results indicate that Gen Z job seekers are highly familiar with ESG. However, environmental strategies were seen as less directly relevant to personal interests, especially when greenwashing is suspected. Social strategies stood out due to their tangible connection to fairness, inclusion, and employee well-being. Governance measures, while more abstract and distant from frontline employees, were still regarded as essential to long-term sustainability. Overall, Gen Z views authentic ESG implementation as an attractive aspect of employer branding. They are willing to participate in extra activities if they align with their values, although their attitudes vary depending on their academic background and personality. The study concludes by recommending that firms strengthen support measures for sustainability, enhance transparency in social initiatives, and internalize ESG values across all levels of the organization.