The Carbon Emission and Sustainability of Manufacture for Better Carbon Efficiency

Taiwan is an export-focused manufacturing economy instead of a brand-marketing one. In other words, the manufacturing exporters in Taiwan are generally adopting supply chain management measures to secure orders. The upcoming implementation of the European Union’s Carbon Border Adjustment Mechanism (CBAM) has caused carbon anxiety in Taiwanese manufacturers before it has been enforced. The emphasis on environmental conservation is a sign of progress; however, amid significant social change, businesses often feel pressure rather than seeing it as a positive development. Although the total amount of resources is still increasing, businesses have not yet fully adapted to the new society and businesses will tend to become agitated and anxious, even frantic. Unfortunately, this problem can not be resolved in the short term. The businesses can only focus on developing and adopting to meet the market. To maintain Taiwan’s position in the global supply chain, it’s essential to adapt and comply with the new international regulations. The first step is voluntary carbon disclosure to address carbon challenges. The purpose of this research is to investigate Taiwanese manufacturers’ understanding of how voluntary disclosure to aid corporate decision-making.  JEL classification numbers: M11, M12.