61 Taiwan Sporting Goods Manufacturers Association suggests focusing on the following response strategies: Firstly, a strong emphasis on understanding carbon emissions within the product manufacturing process and setting clear net-zero or low-carbon emissions objectives. Secondly, there is a need to ensure that carbon pricing policy is applied in the product manufacturing countries and explore how levied revenues can be reinvested. Lastly, a green competitive mindset should be adopted in international industry operations. These strategies will be instrumental in addressing the CBAM challenges and leveraging opportunities for energy-intensive industries and sports equipment product markets. Mastering embedded carbon emissions in product manufacturing and achieving net-zero and low-carbon emissions goals. In the past, most industries did not pay much attention to carbon costs or incorporate them into operating expenses. However, Taiwan’s industry operators now have limited options to evade issues like CBAM, decarbonization, and carbon neutrality in global trade, and also face domestic carbon fees for compliance purposes as part of the journey towards net-zero emissions. Instead, it is suggested that business operators develop short-, mid-, and long-term climate goals that align with the development prospects of environmental, social, and climate governance (ESG). Currently, nearly 70% of global manufacturing industries can conduct Scope 1 and 2 emission inventories, with only about 40% having the capability to clarify upstream and downstream emissions through Scope 3 inventories. To better address the CBAM requirements, exploring the emissions inventory dataset for adapting CBAM scope is recommended by refining data from internal GHG inventories (ISO-14064-1) and product carbon footprint assessments (ISO-14067). This approach will enhance carbon management efficiency. Meanwhile, by evaluating the capital costs, expenses, benefits, and transfer of various decarbonization initiatives, companies shall determine pro-active net-zero and low-carbon objectives, thereby creating better trade conditions. Ensure the manufacturing country’s carbon pricing scheme implementation and revenue applications when levying carbon fees. Based on 2024 emissions levels, the carbon fees levied in 2025 in Taiwan serve two significant purposes: assisting businesses in avoiding double taxation during international trade and creating carbon pricing revenue domestically. If the regulatory-controlled industries subject to the CCRA participate in “voluntary emission reduction programs” and achieve the goals, they will be eligible for a preferred rate for carbon fees. As carbon
RkJQdWJsaXNoZXIy MjIwMjA1