A Study on Supply Chain ' Emissions Reduction Investments and Offshore Production Strategies in Consideration of Carbon Border Adjustment Mechanism

This paper, based on the international context of EU's Carbon Border Adjustment Mechanism, focuses on the impact of this policy on emissions reduction and production procurement strategies for cross-border supply chain enterprises. By constructing a multi-level supply chain enterprise decision-making game theory model, the paper analyzes the emissions reduction and production strategies of enterprises along the supply chain using optimization theory and methods. The aim is to provide enterprises with response decision-making recommendations under the current carbon tariff implementation scenario and, thereby, offer policy recommendations for governments to implement or address carbon tariffs. In the context of the “dual carbon” goals, this paper constructs a theoretical analysis model to study how cross-border supply chains can address the new challenges posed by carbon tariffs, holding significant theoretical and practical significance.