Sustainable Development Goals
Abstract/Objectives
At the Rio+20 Summit in 2012, financial institutions jointly issued the "Perpetual Securities Exchange Initiative", calling on global stock exchanges to require their listed companies to disclose non-financial information such as environmental, social and corporate governance (ESG). Contemporary college students and postgraduates are mostly Generation Z, and will replace millennials as the largest group in the workplace after graduation. Due to the different market orientations of Taiwan and China, clarifying whether different types of economic systems affect the degree of recognition of corporate ESG implementation, product purchases, and employment intentions by Taiwan and China’s Generation Z will help design appropriate corporate sustainable development plans. Meet the needs of Generation Z consumers who are about to become the mainstream generation, and attract talents from the job market. This article uses the contingent behavior method (CB) to verify that the Generation Z students who are about to enter the society and the workplace have different performances in the environment, society, and governance. The consumption and employment intentions of enterprises are different, which will help enterprises plan a blueprint for sustainable development of corporate governance.
Results/Contributions

This study explores whether the actual feelings and recognition of contemporary college students and graduate students in Taiwan and China for the company's implementation of ESG projects will affect their willingness to purchase the company's products and work in the company. Compared with Chinese students, Taiwanese students have a significantly higher correct answer rate in the three aspects of ESG. This is the same as in the scenario design of Bank C, in line with green investment considerations, Bank C invested in assisting social enterprises to "buy directly from farmers" by setting up an e-commerce platform and helping to promote the concept of friendly land. Respondents have a higher willingness to purchase products from Bank C, which is significantly different from respondents who grew up in urban areas. It is inferred that life background does affect college students and graduate students in choosing companies that focus on different aspects of ESG. Past studies have pointed out that women in Chinese regions are more environmentally conscious (Dayong Hong, Chenyang Xiao, 2007; Liang Li, Lu Song, 2013), and this study also found that the biological sex women of generation Z students in Taiwan and China are more environmentally aware of companies that value the environment and society. Attitudes were significantly different from men of biological sex. And whether the mothers are employed or unemployed, there are significant differences in the attitudes towards banks that emphasize social aspects. This study verifies that the Generation Z students who are about to enter the society and the workplace have different consumption and employment intentions in enterprises with different performances in terms of environment, society, and governance. Therefore, companies must be prepared for the three major aspects of ESG in order to meet the needs of Generation Z consumers who will soon become the mainstream generation and attract talents from the job market.

Keywords
Contingent Behavior (CB), Generation Z, Consumption Willingness, Employment Willingness