台灣的戰略政策措施：解析歐盟的碳邊界調整機制並透過比較台灣和⽇本的鋼鐵⾏業

Abstract

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As part of the Fit for 55 package, the Carbon Border Adjustment Mechanism (CBAM) is one of many tools used by the European Union (EU) in its roadmap to establish itself as the first ''climate-neutral'' continent by 2050. The EU’s CBAM stands as a pioneering initiative aimed at addressing carbon leakage and promoting international carbon reduction initiatives in trading partner nations. This thesis aims to provide systematic recommendations for Taiwan’s national and industrial preparation for CBAM, with an emphasis on regulations, national strategy, carbon trading platform, and with references to Japan’s approach. This study will use a mixed method case study research approach to gather data from various sources. Firstly, a comprehensive review of literature on CBAM, national policies in Taiwan and Japan, and carbon market structure will be conducted. This will be supplemented with an instrumental case study into China Steel Corporation (CSC) and Nippon Steel's ESG Reports, as both countries export iron and steel to the EU and steel is one of the six industries covered in the transitional phase. Subsequently, interviews with key stakeholders from academia and carbon consultancy were conducted to gain insights on the current landscape and future trajectory of Taiwan. Interviews were conducted in-person, using a semi-structured approach. The final phase is conducting an inductive thematic analysis on the transcripts, with the aid of coding software AI Delve, to identify common codes and draw key recommendations from that.