這篇論文探討了國際貿易法作為促進氣候變遷因應措施的角色可以有的關鍵作用，特別是在世界貿易組織（WTO）下的技術性貿易壁壘協定（TBT Agreement）框架內的作用。本論文認為，與傳統的關稅及貿易總協定（GATT）結構相比，TBT協定可以通過將環境保護成為合法目標以得到更全面性的國際經貿評估，且從而開創一個將環境重要性置於國際貿易討論的核心位置，發揮更為戰略性的功能。
由於歐盟的碳邊界調節機制（CBAM）目前是最詳盡、最完整的氣候變化措施之一，本論文以CBAM為例，來說明貿易規制和環境政策之間可以有的交集。論文檢視了CBAM與TBT協定的可適用性，認為CBAM應被視為技術性法規，並強調建立碳排放計算方法之國際標準之重要性。這樣的國際標準對於CBAM以及和其相類似的氣候變因應措施的國際合法性和有效性至關重要。
在尋求碳排放計算和貿易的協調方法時，本論文強調了在TBT協定框架內若有相關之國際標準的存在可以享有的益處。若有碳排放計算相關的國際標準設立可以保護氣候變遷相關之貿易措施免於受到WTO繁雜的爭端解決機制，促進更公平永續的環境政策。
本論文亦討論了這些如雨後春筍般的氣候變遷因應措施對發展中國家的影響。TBT協定可能在確保新的氣候變化政策納入共同但有區別的責任（CBDR）原則方面發揮重要作用，從而在已開發國家日益增長的減碳政策的時代下，仍能維持公平。
在本論文看來，TBT協定的重新解釋，使其作為將環境永續性裡面嵌入貿易系統的強大的平台，確實是為新時代的革命性但必要的調適。本論文希望利用TBT協定作為一種手段，使貿易規則與因應氣候變遷的緊迫任務保持一致步調，促進一個可持續的、公平的、對所有國家的發展需求做出回應的全球經濟格局，並強調了法律框架在面對全球環境危機時之進化和調整潛力。

This thesis interrogates the pivotal role of international trade law as a catalyst for climate action, particularly within the framework of the World Trade Organization (WTO)'s Technical Barriers to Trade (TBT) Agreement. It contends that the TBT Agreement could serve a more strategic function than the conventional General Agreement on Tariffs and Trade (GATT) structure by facilitating the development of climate change policies that integrate environmental objectives as legitimate regulatory aims rather than mere exceptions to trade rules.
Since the EU's Carbon Border Adjustment Mechanism (CBAM) is currently one of the most detailed and complete climate change measures, this thesis uses the CBAM as an example to exemplify the intersection of trade regulation and environmental policy. The thesis examines the CBAM's applicability with TBT disciplines, which should be considered technical regulation, and underscores the importance of establishing standardized methodologies for carbon emission calculations. Such standardization is deemed essential for the CBAM's international legitimacy and effectiveness.
In the quest for a harmonized approach to carbon measurement and trade, the thesis highlights the potential benefits of embedding international standards within the TBT Agreement framework. A standard for carbon emissions calculation could shield climate-related trade measures from the time-consuming WTO dispute settlement process, fostering fair and equitable environmental policies.
The thesis also addresses the implications of these developments for developing countries. It posits that the TBT Agreement could be instrumental in ensuring that new climate change policies incorporate the principle of Common But Differentiated Responsibilities and Respective Capabilities (CBDR-RC), thus promoting equity in the face of burgeoning carbon reduction initiatives among developed nations.
In this thesis’s opinion, a recalibration of the TBT Agreement to act as a robust platform for embedding environmental sustainability within the trade system is indeed a revolutionary but essential adaption for the new ear. It envisions the TBT Agreement as a means to align trade rules with the pressing imperatives of climate change, fostering a global economic landscape that is sustainable, fair, and responsive to the developmental needs of all countries. Through this lens, the thesis contributes to the discourse on leveraging trade as a tool to address the urgent challenge of climate change, underscoring the potential for legal frameworks to evolve and adapt in the face of global environmental crises.

CONTENTS
I. Research Background, Objectives, and Method........1
A. Research Background and Scope ................1
B. Research Questions..............................4
C. Research Methods............................... 4
D. Research Outline............................... 5
II. The Intersection of Trade and Environmental........ 7
A. Efforts of the Global Community in Addressing Climate Change...7
1. United Nations Framework Convention on Climate Change (UNFCCC).7
2. Kyoto Protocol .................................9
3. Paris Agreement .................................10
4. Glasgow Pact .................................12
5. UAE Consensus in Cop 28 .........................13
6. Common But Differentiated Responsibilities (CBDR).............14
B. Challenges to International Environmental Agreements... 15
C. International Trade as a Tool for Climate Actions...... 16
1. The Intersection of Trade and Climate Change 16
2. The International Trade Regime 17
3. Trade Rules and Climate Change 18
4. Trade-Related Climate Measures 19
III. THE POTENTIAL APPLICATION OF CLIMATE CHANGE MEASURE AND THE TBT AGREEMENT 21
A. The EU Carbon Adjustment Mechanism 22
B. What is the Border Adjustment Mechanism 24
C. The Legality of the CBAM under GATT 1994 25
D. CBAM under the TBT Agreement 27
1. The Goal of the TBT Agreement 29
2. The Scope of the WTO TBT Agreement 30
3. Process and Production Method (PPM) under the TBT Agreement 32
4. CBAM’s Applicability of the TBT Agreement 37
a. Authorized CBAM declarant (Articles 4, 5, and 17)...... 37
b. the GHG emission declaration report (Articles 6, 7; Annexes II, IV)............................................................ 38
(1) Direct Emissions....... 38
(2) Indirect Emissions..... 38
c. Verification (Article 8; Article 18; Annex VI) 39
d. The Analysis of the CBAM’s Applicability of the TBT Agreement.40
(1) Advocates for the applicability of the TBT Agreement... 40
(2) Opposing Position against the applicability of the TBT Agreement.......................................................46
(3) Rebuttal of Arguments Against TBT Applicability............ 46
E. Conclusion............................................. 48
IV. Developing an International Standard under TBT Article 2.5 to Measure Carbon in Trade Goods.................................. 50
A. Introduction of the Six Principles for developing international standards under the TBT Agreement 51
1. Transparency 51
2. Openness 52
3. Impartiality and Consensus 52
4. Effectiveness and Relevance 53
5. Coherence 53
6. The Development Dimension 53
B. Overview of Different Carbon Emissions Calculation Methods 54
1. IPCC 57
2. GHG Protocol 59
3. ISO 61
4. Comparison 62
C. Possibility of Standardization of Carbon Emissions Calculation 64
1. Importance of Standardization 64
2. Comparison of EU’s ETS and California's ETS 65
3. Role of WTO TBT Agreement 2.5 68
4. Impact of Standardization on International Environmental Policy 74
D. Challenges of the Standardization-the Rise of Regional Trade Agreement 75
E. Conclusion 77
V. Promoting Environmental Equity: CBDR as an International Standard in the WTO TBT Agreement 80
A. Common but Differentiated Responsibilities and Respective Capacities (CBDR-RC) 83
B. International Standard under WTO TBT Agreement Article 2.4 89
C. Can the CBDR-RC be the International Standard under Article 2.4 of the TBT Agreement? 93
1. Can CBDR-RC become an international standard? 94
2. What entity should we use for CBDR-RC when an international standardizing body is required? 96
3. How can CBDR-RC become a relevant international standard of climate change policy? 97
a. Multilateral Environmental Agreements (MEAs) 98
b. Nationally Determined Contributions (NDCs) 98
c. Sustainable Development Goals (SDGs) 99
D. Conclusion 101
VI. Conclusion 103
Bibliography 105

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Case Study
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2. Appellate Body Report, European Communities — Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, April 5, 2001.
3. Appellate Body Report, European Communities — Trade Description of Sardines, WT/DS231/AB/R, October 23, 2002.
4. Appellate Body Report, European Communities – Measures Prohibiting the Importation and Marketing of Seal Products, WT/DS400/AB/R, May 22, 2014.
5. Appellate Body Report, United States - Measures Concerning the Importation, Marketing and Sale of Tuna and Tuna Products, WT/DS381/AB/R, May 15, 2012.
6. Panel Reports, United States - Certain country of origin labelling (cool) requirements, WT/DS384/R, November 18, 2011.
7. Panel Report, European Communities — Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/R, April 5, 2001.
8. Panel Report, European Communities - Measures Prohibiting the Importation and Marketing of Seal Products, WT/DS400/R, November 25, 2013.
9. Panel Report, European Communities - Trade Description of Sardines - Notification of Mutually Agreed Solution, WT/DS231/R, May 29, 2002.
10. Panel Report, United States — Measures Affecting the Production and Sale of Clove Cigarettes, WT/DS406/R, September 2, 2011.
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