65 Taiwan Sporting Goods Manufacturers Association In conclusion, regulations concerning sustainability disclosure requirements in different trade markets have become increasingly detailed and complex, with a growing trend toward incorporating burdensome requirements into commercial interactions. It is recommended that corporate management establish a tracking and response system aligned with both trade partners and Taiwan’s climate policies, integrating these issues as crucial topics within ESG management. The concluded recommendations would facilitate timely adjustments to business strategies and effectively enhance the resilience of corporate operations. References • European Commission. (2023). The Commission adopts the European Sustainabi l i ty Repor t ing Standards. f rom https : // f inance.ec.europa.eu/news/commi ssion-adopts-european-sustainability-reporting-standards-2023-07-31_en (Last Visited: 08. Aug. 2024). • European Commission. (2024). Ecodesign for Sustainable Products Regulation. from https://commission.europa.eu/ energy-climate-change-environment/standards-toolsand-labels/products-labelling-rules-and-requirements/ sustainable-products/ecodesign-sustainable-products-regulation_en (Last Visited: 08. Aug. 2024). • ICAO. (2024). CORSIA Implementation Elements. from https://www.icao.int/environmental-protection/CORSIA/ Pages/implementation-elements.aspx (Last Visited: 08. Aug. 2024). • IMO. (2023). IMO’s work to cut GHG emissions from ships. from https://www.imo.org/en/MediaCentre/HotTopics/ Pages/Cutting-GHG-emissions.aspx (Last Visited: 08. Aug. 2024). • SBT. (2023). Supply Change: Take Action On Supply Chains Today. from https://sciencebasedtargets.org/supply-change (Last Visited: 08. Aug. 2024). • WTO. (2024). Global Trade Outlook and Statistics - April 2024. Geneva, Switzerland. • WTO. (2024). Sports goods trade sees threefold growth over past 30 years. Data Blog by the WTO Secretariat. Retrieved 08. Aug., 2024, from https://www.wto.org/english/ blogs_e/data_blog_e/blog_dta_24jul24_e.htm • Financial Supervisory Commission, (2023). Press Release - The Financial Supervisory Commission announces the roadmap for aligning Taiwan with the International Financial Reporting Standards (IFRS) for sustainability disclosure, continuously improving the quality and transparency of sustainability information reporting. The reference link https://www.fsc.gov.tw/ch/home. jsp?id=96&parentpath=0,2&mcustomize=news_view. jsp&dataserno=202308170002&dtable=News • (last accessed: August 8, 2024). • Lien, Chen-An, (2024). Analysis of Industry Net-Zero Management Trends through the EU and UK Carbon Tariff Systems, Yuandan Law Review, 2024.6.(27). doi: 10.53106/279069732702. • Lien, Chen-An, (2024). International Carbon Footprint Trends and Green Transformation of Industries, Industry Magazine, August 2024, pp. 14-21. • Climate Change Response Act, (2023) • Ministry of Economic Affairs, Bureau of Foreign Trade, (2024). Green Trade Information Network - Global Brand Business Opportunity Database, available at: https:// netzeroexport.com.tw/global-brand-business-opportunity-information/ (last accessed: August 8, 2024). • Environmental Protection Administration, Climate Change Office, (2024). Introduction to the Voluntary Reduction Project, available at: https://carbonoffset.moenv.gov.tw/ VoluntaryReductionView/Intro (last accessed: August 8, 2024).
RkJQdWJsaXNoZXIy MjIwMjA1