This study explored the mechanisms and effects of consumer attitudes such as the perceived value, psychological distance, purchase intention through corporations’ ESG management. The results revealed that (1) The most ESG management had a positive effect on the perceived value. However, environment didn’t have a positive effect on the social and economic value. (2) It was confirmed that all perceived value had a positive effect on the psychological distance. In particular, ethical values had a positive effect in all groups. (3) Psychological distance formed through ESG activities and perceived value had a positive effect on consumer purchase intention. (4) it was confirmed that the average difference among the four groups classified according to the level of product involvement and exposure to ESG activities was significantly different in most variables. However, psychological distance didn’t have a significant average difference among the groups.