In order to overcome the serious climate crisis, humanity must achieve net zero. In order to achieve net zero, business participation is essential. Companies cannot be compelled to participate unconditionally because companies' participation in net zero incurs additional costs. It is important and necessary to find out whether companies have economic incentives to make a net zero effort. This is because if a company's net zero efforts have an impact on product evaluation, the company will be willing to participate. To this end, the company's net zero efforts were divided into net zero policies, net zero management, and net zero performance, and 527 data were collected to conduct frequency analysis, structural equation model, and confirmatory factor analysis to explore each impact. As a result of the study, it was found that net zero policy, net zero management, and net zero performance all positively affected reciprocity. Net zero policy was found to have a positive effect on trust, while net zero management and net zero performance did not have a positive effect on trust. Both reciprocity and trust were found to positively affect product evaluation. This study, which examines the impact of companies' net zero efforts on product evaluation through reciprocity and trust, has theoretical implications in that it presents empirical grounds that support the definition of reciprocity and the concept of trust in previous studies. In addition, the different results of a company's net zero policy, net zero management, and net zero performance will contribute to the establishment of a net zero strategy that will help the company's sustainable growth.
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