歐盟推動碳邊境調整機制（Carbon Border Adjustment Mechanism, CBAM），為避免歐盟境內因實施碳排放交易制度而承擔碳成本之產業，因國際競爭壓力將生產活動外移至環境規範較寬鬆之國家或地區，形成「碳洩漏」（carbon leakage）。然而，自提案以來，CBAM受到貿易對手質疑，且俄羅斯已就CBAM向世界貿易組織提出爭端解決諮商及成立小組之請求，為首次直接針對碳邊境調整措施之WTO爭端解決案件。然而，毋論該案在WTO爭端解決體系下之最終結果為何，CBAM產業界面臨之法規遵循負擔在所難免。換言之，產業界無法仰賴WTO規則將系爭措施完全排除，從而有尋求具體因應之道的必要。
本文以歐洲汽車產業聯盟建立之供應鏈資料生態系「Catena-X」為研究對象，探討其如何透過標準化之資料交換架構，協助供應鏈上下游企業因應碳足跡揭露等日益嚴格之資訊揭露義務，降低產業在環境法規持續強化之趨勢下所面臨之法規遵循負擔。本文首先分析CBAM制度內容與WTO爭端解決體系下之爭點，驗證產業存在因應歐盟環境政策之必要性；再探討Catena-X之發展沿革、治理架構乃至其技術標準；最後就自動化機器可讀合約與限制資料使用政策二面向，分析其如何降低企業之遵循負擔、增加企業進行資料交換之意願。

The European Union has introduced the Carbon Border Adjustment Mechanism (CBAM) in order to prevent carbon leakage, that is, to prevent industries within the European Union that bear carbon costs under the emissions trading system from relocating production activities, under international competitive pressure, to countries or regions with less stringent environmental regulation. Since its proposal, however, the CBAM has been questioned by trading partners, and the Russian Federation has already submitted requests to the World Trade Organization for dispute settlement consultations and for the establishment of a panel concerning the CBAM, making it the first WTO dispute settlement case directed squarely at a carbon border adjustment measure. Yet regardless of the eventual outcome of that case under the WTO dispute settlement system, the regulatory compliance burden that the CBAM imposes on industry is unavoidable. In other words, industry cannot rely on WTO rules to eliminate the measure at issue altogether, and therefore has reason to seek concrete means of response.
This article takes Catena-X, the supply chain data ecosystem established by the European automotive industry alliance, as its object of study, and examines how, through a standardized data exchange architecture, it assists upstream and downstream enterprises along the supply chain in responding to increasingly stringent information disclosure obligations such as carbon footprint disclosure, and thereby reduces the regulatory compliance burden faced by industry under the continuing intensification of environmental regulation. The article first analyzes the substance of the CBAM regime and the issues arising under the WTO dispute settlement system, so as to establish the necessity for industry to respond to the European Union's environmental policy; it then examines the development of Catena-X, its governance structure, and its technical standards; finally, from the two aspects of automated machine-readable contracts and data usage policies that restrict the purposes of use, it analyzes how Catena-X reduces enterprises' compliance burden and increases their willingness to engage in data exchange.

中文文獻
期刊論文
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英文文獻
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