48 2026 TSMA compass in this transition. Through AI-powered carbon-accounting algorithms, energy-optimization models, and circular-material tracking systems, AI enables brands to quantify and visualize their sustainability impact (European Commission, n.d.-a). For example, manufacturers can now simulate the life cycle of each product component, optimizing material choices and logistics to minimize carbon emissions. AI-driven transparency also reshapes investor relations. ESG reporting, once a compliance burden, is turning into a data-driven credibility channel. Firms that can provide verifiable metrics—emission baselines, supply-chain provenance, labor conditions—gain a decisive advantage in global procurement and financing (OECD, 2025). In this sense, the intersection of AI and ESG is not just about mitigating harm but about redefining value. Sustainability, empowered by intelligent systems, becomes a measurable and optimizable business parameter rather than a moral afterthought. As European mechanisms such as the Carbon Border Adjustment Mechanism (CBAM) gain traction (European Commission, n.d.-b), AI-enabled data integrity becomes essential. The ability to trace, report, and verify every emission unit may soon determine which suppliers remain part of international value chains. For Taiwanese sporting-goods manufacturers— many of whom operate as contract producers for global brands—this means that data competence is becoming environmental competence. To meet future ESG audits, mastering AI-powered data transparency will be as critical as mastering material science. 6. Retail Transformation: From Transactions to Intelligent Experiences If manufacturing defines the backbone of the industry, retail is its face—and that face is changing rapidly under AI influence. In the post-pandemic economy, consumers expect seamless integration between online and offline experiences. AI recommendation engines personalize product offerings, while vision-based analytics observe foot traffic and dwell time to adjust product placement dynamically (McKinsey & Company, 2023a). Smart stores now leverage multimodal sensors— combining computer vision, voice, and even gesture recognition—to enable frictionless shopping. A customer trying on a running shoe can instantly view AI-generated insights about gait, material flexibility, and optimal training scenarios.
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