政府間氣候變遷專門委員會（IPCC）在第六次評估報告（AR6）明確指出：「人類活動，主要是大量排放的溫室氣體，已明確導致全球暖化」。近年來，國際間對環境、社會及公司治理（ESG）愈加重視，認為其對減緩氣候變遷具重要影響。我國金管會自2017年即推出綠色金融概念，鼓勵企業重視環境、社會及公司治理（ESG）議題，並積極推動以永續發展為目標的綠色金融商品。然而民眾對氣候變遷風險的認知、綠色金融扮演之角色和預期報酬，將影響其對綠色金融商品的投資選擇。
在現代社會中，人們往往優先考量當代利益，而忽略對未來世代可能造成的負擔，尤其是氣候變遷風險將帶來無法回溯的環境破壞。日本學者Saijo等人發展「想像未來世代」（Imaginary Future Generation, IFG），引導受試者想像未來世代場景後，再請他們回到現代，作為未來世代的代表，期望能激發人們的未來性（futurability），以解決跨世代永續問題。因此，本研究旨在探討想像未來世代（IFG）是否促進綠色基金投資，以ESG及一般指數型ETF作為基金投資選擇，並進一步研究想像未來世代（IFG）在公共和個人投資情境的效果。本研究進行線上問卷實驗調查，並使用Logit模型進行分析。結果顯示，想像未來世代（IFG）在政府投資這類公共情境能顯著提升受試者之綠色基金選擇，而個人投資情境相較於政府投資情境，本身較偏好綠色基金。整體來說，年齡與綠色基金選擇呈顯著正相關，受試者對ESG報告書之信任態度也是影響綠色投資的重要因素之一。

The Intergovernmental Panel on Climate Change (IPCC) stated in its Sixth Assessment Report (AR6) that human activities, particularly the emission of greenhouse gases, have clearly led to global warming. Recently, there has been a growing global emphasis on Environmental, Social, and Governance (ESG) principles, which are seen as crucial for mitigating climate change. Since 2017, Taiwan’s Financial Supervisory Commission has been promoting green finance, encouraging companies to prioritize ESG issues and develop green financial products. Nevertheless, Public awareness of climate change risks and the role of green finance, along with expected returns, influences investment choices in green financial products.
To address intergenerational sustainability issues, Japanese scholar Saijo developed the "Imaginary Future Generation" (IFG) approach, where participants imagine future scenarios and then act as representatives of future generations to make decisions. The purpose of this study is to analyze whether IFG can promote green fund investments, comparing ESG and general index ETFs, and explores whether IFG is effective under government and personal investment scenarios. This study conducts an online survey experiment and employs a Logit model for analysis. The results show that IFG significantly enhances the preference for green funds in government investment scenario, while personal investment scenario already show a higher preference for green funds. Overall, age, education and trust in ESG reports are significant factors influencing green investment choices.

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