53 Taiwan Sporting Goods Manufacturers Association products include footwear, sportswear, swimwear, balls, articles and equipment, golf products, water sports, and racquet sports activities; the annual average trade value has reached US$64 billion. Taiwan’s sports goods manufacturing industry possesses competitive quality and pricing, making it one of the top ten sports goods exporting countries globally. In 2022, Taiwan sports goods was responsible for 4.6 percent of the global market, close to the European Union (5.0 percent) and Indonesia (6.2 percent), with the European and American markets comprising over 71 percent of exports. In recent years, with the rising awareness of governments worldwide pursuing net-zero emissions trends, including initiatives, legal regulations, schemes, and standards, firms can no longer remain un-involved in social responsibility and environmental sustainability issues. In response to the impacts of climate change, climate governance has become an essential focus for the new generation of corporate management. Otherwise, firms may risk losing competitive advantages in future trade markets due to incomplete disclosures or underestimating carbon costs, leading to disadvantages or technical barriers in market access, a key development trend that Taiwan’s sports goods manufacturing industry should be aware of. This article discusses Taiwan’s ‘carbon issues’ that the sports goods manufacturing industry may be concerned with four major perspectives, including
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