60 2025 TSMA providing such information exceed the expected marginal costs, consumers are more likely to be guided toward choosing high-quality, low-emission products. This trend has become a central focus in the management practices of the sporting goods manufacturing industry rather than merely a bureaucratic exercise for sustainability reports at the corporate level. In fact, whether it pertains to organizational greenhouse gas inventories or product-specific carbon footprint requirements, these considerations are rapidly becoming critical for future market access. The extent of sustainability data disclosure may also influence investor confidence and determine whether a product can be deemed to possess environmental benefits in public procurement. However, the scopes and intensity matrics of carbon emission disclosure demands at the international level are not entirely consistent, and firms have no choice but to maintain a high degree of flexibility in complying with diverse rules and regulations to avoid misjudgments, improper decisions or the provision of inaccurate information. For instance, labels of products’ carbon footprints are typically based on life cycle assessments (LCA) to disclose the carbon emissions of a product by functional units. However, the carbon emissions data is not updated annually in real-time, with updates often occurring only every two to three years. Moreover, these assessments frequently rely on data from carbon footprint databases rather than the manufacturer’s actual carbon emission inventory. In contrast, the disclosure requirements under national climate laws or sustainability reports related to financial regulation often mandatorily demand recent annual emission data, leading to asymmetry and discrepancies in the information being referred to for different purposes. Therefore, from the perspective of government climate governance, regulatory standards, and certification systems can protect consumers away from fraudulent incidents and, on the other hand, prevent corporations from making improper claims that lead to greenwashing. Regarding decarbonizing the supply chain demands, considering carbon neutrality for residual emissions based on the organization’s scope or specific products is a rational decision. Therefore, from the perspective of sustainable governance in business operations, firms can obtain more valuable insights into the dynamics and trends of greenhouse gas emissions within their organizational scopes and at the product levels by establishing a data and information management system for greenhouse gas emissions. Through procurement processes, firms can further request suppliers to provide annual greenhouse gas emission data when supplying precursors. This means a certification system for greenhouse gas emissions should be established at the organiza-
RkJQdWJsaXNoZXIy MjIwMjA1