Issues such as corporate social responsibility (CSR) and business ethics have increasingly taken centre stage in today’s society. While researchers agree that consumers react negatively/positively to companies they perceive as un/ethical, the actual question of what evokes such a negative or positive perception has not been investigated. To this day, little is known about how moral equity is generated and emerges in the consumer’s mind. This research shall redress this research imbalance. In order to better understand the link between un/ethical corporate conduct and consumer responses, the question of how ethical perceptions are formed and affected by corporate behaviour is of utmost importance.The planned research hopes to facilitate much-needed theory building and deeper insight into consumer reactions to corporate ethics, CSR, or corporate reputation efforts. Any subsequent research investigating notions of company and brand misconduct, scandal spillover effects, or, more generally, any facets of ethical consumption will benefit from this conceptualisation.The host institution (ESMT) was one of the very first schools in Germany to introduce a chair in Corporate Social Responsibility (held by the scientist in charge) and is therefore an ideal fit with the applicant’s work. With links to the Social Science, specifically Social Psychology, the project will be multi-disciplinary by nature. In addition to the acquisition of new conceptual knowledge, the project promises to considerably expand the applicant’s methodological and analytical skillset. Joining ESMT would allow the applicant to build a strong research network and by so doing enables growth and maturity as a scientific researcher.Given the high relevance of the research topic as well as ESMT’s close ties with the industry sector, the project presented hereafter has strong potential for dissemination among academics and business managers alike, whereby raising the profile of European academic research.