57 Taiwan Sporting Goods Manufacturers Association and communication technology (ICT) products. Through digital certification codes, it will enable consumers, manufacturers, stakeholders, and governments at all levels to apply necessary information for sustainability, circularity, and regulatory purposes. The fulfilled contents for carbon and environmental footprints will be crucial for entering the EU consumer market or meeting the ‘Green Public Procurement’ requirements linked to the ESPR system. In Taiwan, Article 37 of the ‘Climate Change Response Act’ has regulated the industry to shift existing rules of product carbon footprints from a voluntary to a mandatory approach, where the competent authority could request manufacturers, importers, and sellers of designated products to apply for disclosing carbon footprints and mandate carbon footprint labeling on regulated products. With the rise of global net-zero trends, implementing and promoting net-zero policies and measures are critical tasks for all governments and societies. For businesses committed to corporate social responsibility, actively adopting ‘Environment, Social, and Governance’ (ESG) management strategies has become a fundamental mandate. The Science Based Targets initiative (SBTi) has also promoted the shift from a supply chain to a supply change initiative in recent years. Consequently, major international corporates are now further demanding the disclose of the carbon footprint information at the purchased precursors or service levels to enhance the transparency of their Scope 3 information (i.e., other indirect emissions classified under category four of ‘ISO-14064-1’) and to pursue the achievement of net-zero goals further. Per the above regards, although not directly regulated by the EU or the UK’s CBAM, we may find that many industries are still required by their supply chains to provide information on the greenhouse gas emissions associated with their products (as shown in Table 1, with examples of supply chain requirements and management cases from international sports brands Nike and Adidas). In some instances, suppliers may even be demanded to comply with and complete the Carbon Disclosure Project (CDP) questionnaire, failure of which could result in contract breaches or loss of orders. This process often involves a comprehensive and burdensome increase in administrative costs due to the establishment, verification, and validation of extensive data.
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