期刊刊名：文創產業經營管理論叢 　 卷期：2卷2期

篇名出版日期：2025年12月1日

作者：Fang-Chi Huang, Lun-Chuan Lin, Hsuan-Yu Kuo

語言：English

關鍵字：Environmental, Social and Governance, Sustainable investments, Museum Cultural Products, Cultural Economics

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摘要：
Issues related to Environmental, Social and Governance (ESG) have received more and more attention. ESG investment principles are not only for the evaluation of corporation's financial performance; it also includes impact on environmental protection, social effect and corporate governance to measure how to invest the corporation. Sustainable investments are necessary to improve economies, societies, and environments in global communities.This study intended to present an investment model for ESG in museum cultural products on the maximize profits that maximizes the present value of the profit stream over the operation period. The mathematical model showed that marginal cost equal to marginal revenue holds at each moment of an interval on which investment is greater than zero. The research serves not only contribute to the cultural economics literature, but also provides information to cultural authorities to make the strategy of cultural products.

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