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Proactive Carbon Management in Asian Manufacturing SMEs: Insights from a Dual-Driver Case Study in Taiwan

Author

Listed:
  • Meng-Chun Kao
  • Chien-Hui Yang
  • Ying-Ying Chang

Abstract

This study examines why resource-constrained Asian manufacturing SMEs initiate proactive carbon management before direct regulatory enforcement and how internal strategic intent interacts with external institutional pressures. A qualitative-dominant mixed-methods case study of an export-oriented Taiwanese powder metallurgy SME combines a 2024 ISO 14064-1:2018 organizational greenhouse gas inventory with three semi-structured executive interviews. Managerial assessment preceded domestic enforcement, while customer ESG requirements, evolving carbon policy, and ISO 14064-1 provided legitimacy and an operational framework. Total 2024 emissions were 3,074.026 tCOâ‚‚e, with Scope 2 accounting for 87.40%, making energy efficiency and renewable energy the priorities of a three-phase decarbonization pathway. Interviews identified inconsistent regulatory guidance, limited supplier support, and regulatory knowledge gaps. Integrating the natural resource-based view and institutional theory, the dual-driver model shows that proactive strategic intent initiates carbon action, while institutional frameworks enable systematic and legitimate implementation. The findings qualify portrayals of Asian SMEs as passive compliance seekers, demonstrate the value of triangulating standardized inventory and managerial evidence, and identify potential spillover implications across firm, industry, and societal levels. Practically, the study highlights regulatory guidance, supplier capability development, and industry-academia collaboration as priorities for SME decarbonization support. JEL classification numbers: M14, M21, Q56, Q58.

Suggested Citation

  • Meng-Chun Kao & Chien-Hui Yang & Ying-Ying Chang, 2026. "Proactive Carbon Management in Asian Manufacturing SMEs: Insights from a Dual-Driver Case Study in Taiwan," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 16(6), pages 1-10.
    • Handle: RePEc:spt:admaec:v:16:y:2026:i:6:f:16_6_10
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    References listed on IDEAS

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    1. Lebunu Hewage Udara Willhelm Abeydeera & Jayantha Wadu Mesthrige & Tharushi Imalka Samarasinghalage, 2019. "Global Research on Carbon Emissions: A Scientometric Review," Sustainability, MDPI, vol. 11(14), pages 1-25, July.
    2. Katrina Lintukangas & Heli Arminen & Anni-Kaisa Kähkönen & Elina Karttunen, 2023. "Determinants of Supply Chain Engagement in Carbon Management," Journal of Business Ethics, Springer, vol. 186(1), pages 87-104, August.
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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