This research aims to develop a structural relational model that examines the relationship between environmental, social, and governance (ESG) variables and corporate social responsibility (CSR). It also investigates the impact of these factors on consumer behavior. The study collected data from Taiwan and Indonesia to explore how ESG practices and CSR initiatives influence customer attitudes and purchase intentions. Using STATISTA 10 and LISREL, the research found that environmental practices positively affect CSR, while the influence of social and governance practices varies. The study emphasizes the importance of effectively communicating environmental policies and suggests that organizations should prioritize environmental actions to enhance their brand and gain customer confidence. Additionally, consumer education about the ESG framework is crucial. The research concludes by recommending that organizations adopt a comprehensive strategy for ESG and CSR policies to improve performance and ensure long-term sustainability.This research aims to develop a structural relational model that examines the relationship between environmental, social, and governance (ESG) variables and corporate social responsibility (CSR). It also investigates the impact of these factors on consumer behavior. The study collected data from Taiwan and Indonesia to explore how ESG practices and CSR initiatives influence customer attitudes and purchase intentions. Using STATISTA 10 and LISREL, the research found that environmental practices positively affect CSR, while the influence of social and governance practices varies. The study emphasizes the importance of effectively communicating environmental policies and suggests that organizations should prioritize environmental actions to enhance their brand and gain customer confidence. Additionally, consumer education about the ESG framework is crucial. The research concludes by recommending that organizations adopt a comprehensive strategy for ESG and CSR policies to improve performance and ensure long-term sustainability.