탄소국경조정제도(CBAM)에 대한 중소기업 대응방안 연구 (A Study on Korean Smes Policies for the Carbon Border Adjustment Mechanism (CBAM))

Korean Abstract: 이 보고서는 탄소국경조정제도(CBAM)의 영향을 중소기업 측면에서 분석하여 CBAM에 대한 중소기업의 대응방안과 정책지원 방향을 제시한다. CBAM 대상품목의 수출 현황과 국내 기업분포를 통해 CBAM으로 인한 국내 중소기업의 영향범위를 측정하고, CBAM에 대한 산업별 취약성을 평가하며, 중소기업 수출에 내재된 탄소배출량을 추산하였다. 아울러 최근의 해외 중소기업 탄소중립정책 사례 분석을 통해 참고할 만한 유용한 사례를 발굴하여 제시한다. English Abstract: In July 2021, the EU announced the Carbon Border Adjustment Mechanism (CBAM), which obligates importers to purchase certificates corresponding to the emissions embedded in imported products. Implementation of the CBAM will have a negative effect on the Korean economy, which is highly dependent on trade and carbon-intensive industries. Another point of particular concern lies in that domestic SMEs will also be affected by the CBAM directly or indirectly. Therefore, this study examines the impact of the CBAM on SMEs in Korea, and evaluates different industries for their vulnerability to the CBAM. Implications for government policies and strategies for SMEs to effectively respond to CBAM are drawn. This study differs from previous studies in that it analyzes the impact of the CBAM from the perspective of SMEs. Few domestic studies have analyzed the impact of the CBAM on SMEs. This study examines various aspects of the CBAM, including statistical analysis of vulnerabilities to the CBAM in the area of SMEs, and case studies of carbon neutrality support policies for SMEs in major countries. Various analysis methods are attempted, such as measuring the export status of SMEs’ CBAM target items and domestic SMEs' distribution of CBAM target industries, evaluating the SMEs’ vulnerability to the CBAM by sectors, and measuring carbon emissions embedded in SMEs’ exports. Moreover, overseas carbon neutrality support policies for SMEs are investigated to identify recent policy trends in major countries and learn from benchmarking cases. (the rest omitted)