ESG 수용결정요인이 정보 신뢰성을 매개로 소비자의 사용의도에 미치는 영향

Abstract

As Environmental, Social, and Governance (ESG) practices become central to corporate sustainability and stakeholder value creation in the Fourth Industrial Revolution, digital technologies play a critical role in supporting ESG implementation. However, empirical research remains scarce on how individuals particularly consumers and employees accept ESG related technologies and evaluate ESG information in terms of usefulness and trust. This study proposes an integrated model combining the Technology Acceptance Model and the Theory of Planned Behavior to examine the determinants of ESG technology and information acceptance. The model includes three categories of independent variables (technology acceptance factors, information acceptance factors, and behavioral decision factors), two mediators (perceived usefulness and information reliability), and outcome variable (intention to use). A quantitative survey was conducted with 307 valid responses from professionals with ESG related experience. Using validated measurement items adapted to the ESG context and SmartPLS 4.0 for analysis, the study confirmed the reliability and validity of the model. Findings reveal that all technology acceptance factors significantly influence both perceived usefulness and information reliability. Perceived ease of use had the strongest impact on usefulness, while technology trust most strongly affected reliability. Similarly, information quality and source credibility positively influenced both mediators, whereas information overload had no significant effect. Among behavioral decision factors, attitude and subjective norm significantly influenced intention, while perceived behavioral control did not. Both perceived usefulness and information reliability were found to directly and positively affect the intention to use ESG systems, confirming their mediating roles. These results validate the explanatory power of the integrated TAM-TPB model and emphasize the importance of cognitive and trust based mechanisms. Theoretically, this study extends information systems acceptance research into the ESG domain with a multidimensional framework. Practically, it offers guidance for organizations aiming to enhance ESG adoption by focusing on user-friendly systems, reliable information, and favorable social norms to promote voluntary and sustainable engagement.