“Feel the Flow, See the Value”: S–O–R Model of Consumer Responses to ESG Advertising

While ESG goals are now central to corporate strategy, disclosures often fail to engage consumers. This study identifies which message elements in ESG goal advertisements best translate disclosures into consumer responses through social media. Using an S–O–R-based advertising value model, we test the effects of advertising value and flow experience on attitudes toward the advertisement and purchase intention. Based on CFA and SEM of survey data from 364 consumers who had previously read corporate sustainability reports, we found that (1) entertainment, credibility, and message relevance positively affect advertising value; (2) entertainment and message relevance positively affect flow experience; (3) advertising value positively affects attitude toward the advertisement; and (4) both flow experience and attitude toward the advertisement positively affect purchase intention. Mediation analyses reveal two routes to purchase intention: (i) an attitudinal path, in which message elements increase advertising value, thereby improving attitude toward the advertisement and, in turn, purchase intention; and (ii) an immersive path, in which message elements increase flow experience, thereby increasing purchase intention. Advertisements of ESG goals can translate disclosure into demand by prioritizing entertainment and message relevance, linking ESG communication to market responses that support sustainability-oriented operations.