51 Taiwan Sporting Goods Manufacturers Association identity. Those who act early, developing data literacy, AI ethics, and cross-domain partnerships, will not only adapt to change but define it. In the end, the story of AI in the sporting-goods industry is not simply about machines becoming smarter; it is about an industry learning to see itself anew: where intelligence, sustainability, and strategy converge into a new form of competitiveness. References • Center for Strategic and International Studies (CSIS). (2025, April 3). “Liberation Day”Tariffs Explained. https://www.csis.org/analysis/liberation-day-tariffs-explained • European Commission – DG TAXUD. (n.d.-a). CBAM – Carbon Border Adjustment Mechanism (overview). https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en • European Commission – DG TAXUD. (n.d.-b). CBAM Guidance and Legislation. https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-guidance-and-legislation_en • Li, W., et al. (2025). A review of artificial intelligence for sports: Technologies, applications and challenges. Journal of Sports Technology (Elsevier / ScienceDirect). https://www.sciencedirect.com/ science/article/pii/S3050544525000283 • McKinsey & Company. (2023a, June 14). The economic potential of generative AI: The next productivity frontier. https://www.mckinsey.com/capabilities/mckinsey-digital/our-insights/the-economic-potential-of-generative-ai-the-next-productivity-frontier • McKinsey & Company. (2023b, Aug 1). The state of AI in 2023: Generative AI’s breakout year. https:// www.mckinsey.com/~/media/mckinsey/business%20functions/quantumblack/our%20insights/ the%20state%20of%20ai%20in%202023%20generative%20ais%20breakout%20year/the-state-ofai-in-2023-generative-ais-breakout-year_vf.pdf • OECD. (2025, June 23). Emerging Divides in the Transition to Artificial Intelligence. https://www. oecd.org/content/dam/oecd/en/publications/reports/2025/06/emerging-divides-in-the-transition-to-artificial-intelligence_eeb5e120/7376c776-en.pdf
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