Since CSV pursues social and economic values at the same time, research is insignificant despite the importance of recognizing the consumer''s position, which is the subject of economic value, for corporate CSV activities. The purpose of this study is to investigate the effect of the CSV attributes perceived by consumers on purchase intention through trust and consumer benefits on corporate CSV activities for general consumers. In particular, by comparing insurance companies that provide short-term, low-involvement, intangible products and services with manufacturers that sell long-term, high-involvement, and types of products, we want to compare the difference in consumer perception according to the characteristics of the company. 531 parts of questionnaire data were collected, and the research hypothesis was tested using SPSS 26.0 and Smart PLS 4.0. The analysis results for the entire sample are as follows. First, it was investigated whether the CSV attributes, such as fit, authenticity, and fairness, affect expertise trust, benevolence trust, and integrity trust. Fit had a significant effect on expertise trust, but a significant influence relationship between benevolence trust and integrity trust was not confirmed. Authenticity had no significant effect on expertise trust, but a significant influence relationship between benevolence trust and integrity trust was confirmed. Fairness was confirmed to have a significant effect on all sub-dimensions of trust. Second, we looked at whether trust affects consumer benefits. expertise trust had no significant effect on both social and personal benefits, but benevolence trust and integrity trust had a positive effect on both social and personal benefits. Third, the effect of consumer benefits on purchase intention was investigated. It was found that social and personal benefits had a positive influence on purchase intention. Fourth, the comparison between insurance companies and manufacturers confirmed significant differences based on the results of the comparison between insurance companies (n=265) and manufacturers (n=266), so the difference in consumer perception of CSV activities according to corporate characteristics and product characteristics was confirmed. Based on these research results, a practical proposal was made to improve the efficiency of CSV activities and improve management performance by identifying the impact path and relationship between consumers and purchase intentions of companies, and conclusions, implications, and future research directions were presented.