The intensification of global warming has led to an increased frequency of extreme weather events—such as catastrophic rainfall, droughts, heatwaves, and wildfires—posing significant threats to both human survival and natural ecosystems. Under such urgent circumstances, energy conservation and carbon reduction have become imperative. From November 30 to December 12, 2023, the 28th United Nations Climate Change Conference (COP28) was held in Dubai, with participation from 198 countries and organizations. The primary objective of the conference was to limit global temperature rise to within 1.5°C and to conduct the first Global Stocktake under the Paris Agreement.
       According to the Sixth Assessment Report (AR6) published by the Intergovernmental Panel on Climate Change (IPCC) in 2022, global temperatures are expected to increase by 1.5°C within the next two decades. This will likely result in a rise in climate-related disasters, heatwaves, and biodiversity loss, thereby affecting the security of global energy, water, and food supplies. COP26 previously called upon all nations to halve greenhouse gas emissions by 2030 and achieve net-zero emissions by 2050 in order to mitigate high-risk climate impacts.
     Sustainable development is defined as a model of development that meets the needs of the present without compromising the ability of future generations to meet their own needs. It emphasizes the sustainable use of resources and the prudent management of natural capital while integrating three core dimensions: environmental integrity, social inclusion, and economic development.
      In October 2023, the European Union began the transitional implementation of the Carbon Border Adjustment Mechanism (CBAM), which imposes limits on the carbon content of imported goods. Products exceeding these thresholds require the purchase of carbon credits and the payment of carbon tariffs, aiming to reduce global carbon emissions and prevent carbon leakage. The revised CBAM framework will expand in 2027 to include maritime transport within the EU Emissions Trading System (EU ETS) and will introduce pricing mechanisms for other greenhouse gases, such as methane.
        The global advancement of technologies for achieving net-zero emissions, carbon neutrality, and negative emissions has become an urgent priority. Taiwan has pledged to achieve net-zero emissions by 2050 and, on March 30, 2022, released its "2050 Net-Zero Emissions Roadmap and Strategy Guidelines." This framework is built upon four major transition pillars—energy, industry, lifestyle, and society—alongside two foundational enablers: technological innovation and climate governance. It is further supported by twelve key strategic areas that aim to integrate cross-sectoral resources and formulate actionable plans for a pragmatic pathway toward carbon neutrality by 2050.