52 2025 TSMA The Carbon Management Strategies of the Sports Goods Manufacturing Industry in Response to Carbon Border Adjustments and Supply Chain Transformation Mr. Chen-An Lien, Senior Engineer Green Energy & Environment Research Laboratories, Industrial Technology Research Institute (ITRI) Abstract Under the influence of health and fitness trends and flourishing industry growth trends, as the 16th largest trade exporter globally, Taiwan ranks among the top ten global sports goods manufacturers. When all nations worldwide pursue net-zero emissions, the sports goods manufacturing industry has urgently focused on carbon management issues, including carbon pricing, emerging rules on carbon border adjustments (i.e., carbon tariff in trade), supply chain demands for net-zero emissions or decarbonization, Scope 3 information disclosure, carbon footprints, and carbon cost management strategies. Integrating all necessary disclosure information and managing carbon costs have become in corporate management and climate governance to ensure competitive advantage in the fiercely competitive trade market. Keywords: Carbon Border Adjustments, Carbon Tariffs, Carbon Footprint, Climate Change Preface As a trade-oriented economy, the World Trade Organization (WTO) data for 2023 shows that Taiwan is currently the 16th largest trade exporter globally. The sports equipment manufacturing industries have shown robust growth, particularly in pursuing health, fostering an enabling environment for sports development, and progressing towards fitness. Based on sports goods trade statistics from 1996 to 2022, the primary sports
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