The global competition for Generation Z graduate talent has shifted, with ethical and environmental credentials now serving as decisive employer selection criteria. This study examines how perceived organizational CSR/ESG credentials shape the application intentions of Gen Z university students in Taiwan. We propose and test a moderated mediation model grounded in Signaling Theory (Connelly et al., 2011) and Schwartz's Values Theory (1992). Anticipated Person-Organization (P-O) fit is identified as the mediating mechanism that links ethical employer signals to application decisions, while personal value orientation operationalized along the self-transcendence and self-enhancement dimensions of Schwartz’s circumplex serves as a first-stage moderator. Using purposive sampling, we conducted an online, cross-sectional survey of 460 Taiwanese university students (458 valid responses), following a pilot study (N = 41) that confirmed instrument reliability (α = .948). Moderated mediation analysis using Hayes’ PROCESS Macro (Model 7) with 5,000 bootstrap samples yielded three key findings: perceived CSR/ESG credentials strongly and positively predicted anticipated P-O Fit (β = .487, p < .001); anticipated P-O Fit partially mediated the CSR–application intention relationship (indirect effect = .104, 95% BootCI [.038, .190]); and, in contrast to previous Western-centric theories, self-enhancement orientation (rather than self-transcendence) significantly and positively moderated the CSR→P-O Fit pathway (β = .125, p = .039). These findings advance ethical employer branding theory, challenge assumptions about value-based signal processing among Gen Z talent, and provide evidence-based guidance for organizations aiming to attract purpose-driven and achievement-oriented graduates in Taiwan and similar East Asian markets.

Authors:
Grant Thomson Zimba, National Quemoy University, Taiwan
Cheng-Shih Lin, National Quemoy University, Taiwan
Rehema Mayamiko Zimba, National Quemoy University, Taiwan

About the Presenter(s)
PhD student Grant Thomson Zimba examines how Gen Z reacts to ethical employers, highlighting the role of values and person–organization fit in application decisions. His HR background strengthens his values-driven research.

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