ESG management encompasses various and extensive aspects, involving the diverse issues faced by different departments within a company. However, due to the differences in each company's industry chain, the challenges in carbon management also vary. Preparation can be made by referencing the indicators mentioned in GRI guidelines and SASB industry standards. It is essential for consensus to be reached across various departments, including the highest governance unit (the board of directors), management levels, compliance, research and development, production management, warehousing, marketing, technical services, administration, and human resources, in order to govern ESG and carbon-related issues.

Mandatory cap-and-trade carbon markets

Each enterprise sets reduction targets based on the quotas assigned to them and works to achieve the targets. Those exceeding their quotas can sell excess quota to those who have not met their targets. Successful cases in current regional carbon markets include: the EU ETS with a carbon price currently at $30 euros per ton, aiming for a 43% reduction by 2030; the US RGGI targeting a 60% reduction by 2020; and Tokyo, Japan, targeting a 35% reduction by 2030.

Voluntary Carbon Market

To facilitate international cooperation in carbon rights projects, there are mechanisms such as the Clean Development Mechanism (CDM) that issue carbon credits accredited by the UNFCCC. Taiwan, not being a United Nations member, can only register but not transfer or settle accounts. The Joint Crediting Mechanism (JCM) primarily operates within the Japanese market. International carbon credit institutions include VERRA, Gold Standard, American Carbon Registry, Climate Action Reserve, among others.

Carbon Management Trends 
The collaborative efforts between the upstream and downstream of the supply chain will emerge as a primary trend in carbon management. Whether in setting Science-Based Targets (SBTi) for emission reductions or in international carbon disclosure initiatives such as the Carbon Disclosure Project (CDP) ratings, these factors will drive carbon audits and sustainable transformations within enterprises.

Taiwan Regulation Changes 
Presently, the government is imposing carbon fees on the top 500 carbon-emitting entities. Additionally, in the latter half of 2023, the Taiwan Carbon Exchange is set to be formally established, anticipating the commencement of the monetization of carbon rights in 2024.

Internal Carbon Pricing 
According to a McKinsey & Company survey conducted in 2022 across over 2600 international corporations, it was found that approximately 23% have initiated the implementation of Internal Carbon Pricing (ICP), with about 22% of companies planning to implement it within the next two years. Among these, businesses from the European Union accounted for 28%, followed by Japan at 24%, the United Kingdom at 20%, and the United States at 15%. Industries currently implementing carbon pricing include energy, raw materials, and financial services.

------ 
Conclusion 
The management of carbon issues requires continuous improvement through the implementation of management systems and the PDCA (Plan-Do-Check-Act) cycle. Following the JYG team meeting, various carbon management tools were also shared, including the implementation of ISO systems. Depending on the different developmental stages of each company, initiatives such as energy system management, organizational greenhouse gas inventories, carbon footprint management, etc., are introduced into each enterprise step by step.