Achieving SDG 14 Through Environmental, Social, and Governance Actions: A Practical Case Study in Taiwan

This study examines how environmental, social, and governance (ESG) perceptions contribute to efforts to achieve Sustainable Development Goal 14 (SDG 14) by promoting pro‐ocean environmental behavior. To address our limited understanding of how ESG influences individual‐level behavioral mechanisms, this study focuses on Taiwan as its empirical context. The data referenced in this study are collected from 685 participants engaged in coral‐planting and marine recreation activities. Structural equation modelling (SEM) is employed to test an integrated framework developed on the basis of the theory of planned behavior (TPB), alongside related hypotheses. The results indicate that ESG perceptions influence participation intention and pro‐ocean environmental behavior indirectly through perceived behavioral control and subjective norms. In addition, environmental attitude and self‐esteem significantly moderate the relationships included in the model, thereby strengthening the process by which intentions are translated into actual behavior. These findings suggest that ESG functions not only as a governance framework but also as a behavioral mechanism that facilitates the transformation of institutional signals into individual environmental actions. By conceptualizing ESG as an upstream institutional antecedent on the basis of a behavioral model, this study offers a novel perspective that extends existing ESG research by linking it to SDG 14 through behavioral processes. This study also has practical implications regarding technology‐enabled marine sustainability governance.