隨著極端天氣事件頻繁出現，加上《巴黎協定》的溫升控制目標告急，各國紛紛採取不同手段因應氣候變遷下的風險與挑戰。其中，歐盟碳邊境調整機制（CBAM）作為《歐洲綠色政綱》中用以防止碳洩漏的政策工具，除了能確保歐盟境內相關產業進行轉型和升級，使歐盟達成更具雄心的氣候目標；另一方面，國外廠商為了讓產品在歐洲市場上更具競爭力，也會受政策鼓勵而加速減排進程，進而推動各國在《巴黎協定》下減排目標的實踐。

然而，CBAM並未考量各國的能力和國情差異，而對其他國家採取豁免的調節機制，在碳價格的徵收制度以及相關收入的運用也引起國際間的爭議，特別是 開發中國家認為該政策不符合「共同但有區別的責任和各自能力原則」（CBDR- RC）的精神，批評其是歐盟建立的綠色關稅保護障礙。其中，最不發達國家（LDCs）是受《巴黎協定》認可，應承擔最少氣候責任的國家群體，然而，其卻未被排除在歐盟CBAM的政策規範外，或在制度上受到明確的保障。因此，本研究旨在從氣候責任的視角，除了分析CBAM對歐盟自身氣候責任的實踐外，也探究其對於LDCs所應承擔氣候責任的監管與規範，是否符合CBDR-RC原則。

本研究共六章。第一章說明研究動機與目的，回顧相關文獻，並陳述研究方法、範圍與限制。第二章為歐盟氣候責任理論的探討，闡述歐盟作為氣候責任承擔者的責任承擔範圍。第三章主要從歐盟排放交易機制開始，針對CBAM的政策演變進行介紹。第四章則分析在CBAM的制度下，LDCs所可能受到的貿易風險，並將潛在的碳成本納入分析。第五章進行歐盟CBAM的氣候責任分析，在氣候責任的理論框架下，以偏向道德的視角檢視CBAM制度設計及其潛在影響。第六章為結論，提出CBAM的制度設計與未來研究建議並進行總結。

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