歐盟碳關稅國際經濟與環境法之於台灣企業永續責任與綠領人才創新之影響 [The Impact of the EU Carbon Tariff on International Economic and Environmental Law: Implications for the Sustainable Responsibilities of Taiwanese Companies and Innovation in Green-Collar Talent. ]

Abstract This article examines the impact of the European Union's Carbon Border Adjustment Mechanism (CBAM) on Taiwanese businesses, particularly in the areas of sustainable development and green talent cultivation. As global attention to climate change intensifies, countries are adopting stricter carbon emission control measures. The EU's 2019 European Green Deal and subsequent CBAM policy signify its leadership in global climate governance. Although Taiwan has not formally become a party to carbon emission agreements, changes in its policies significantly affect its entry into international trade markets. The CBAM aims to address carbon leakage issues arising from differing global carbon pricing levels. It requires payment of carbon emission fees for imported carbon-intensive products such as cement, steel, and aluminum, helping maintain fair competition in the EU internal market. The CBAM is not only a core policy for achieving the EU's 2050 carbon neutrality goal but also sets new standards for global carbon pricing and trading systems. In Taiwan, industry accounts for 30% of the economy, with the manufacturing sector, particularly steel, cement, and chemical industries, facing challenges from the CBAM. For export-oriented companies, the CBAM may significantly increase costs for accessing the EU market, threatening their international competitiveness while also prompting them to accelerate their transition to low-carbon goals. Conversely, it presents opportunities for enhancing green technology and carbon management capabilities, potentially becoming a new competitive advantage in the long term. As Taiwan advances its carbon trading market and carbon emission management policies, the demand for specialized talent will increase. There will be a growing need for ESG (Environmental, Social, and Governance) experts, carbon managers, and sustainability consultants. These green professionals will play a crucial role in helping businesses meet carbon emission requirements, develop reduction strategies, and report on sustainability performance, aligning with Taiwan’s pathway to net-zero emissions by 2050. The EU's CBAM policy profoundly impacts the sustainable development of Taiwanese enterprises, accelerating their transformation and enhancing their carbon management capabilities in the global market. Additionally, this policy promotes the demand for green talent, boosting Taiwan's competitiveness in the global green economy. How Taiwanese companies and the government leverage opportunities in green technology development to integrate just transition and talent cultivation will be key to advancing the domestic green economy. Keywords: Carbon Border Adjustment Mechanism (CBAM), sustainable development, green talent, carbon trading, international environmental law.