在全球減碳趨勢加速推進、碳排放規範日益嚴格的情況下，碳管理被界定為企業透過系統化流程進行碳排放盤查、監測與減量，並將其整合於治理、決策與資源配置，以提升合規性與永續競爭力的管理實踐，而臺灣製造業正面臨導入碳管理機制的迫切需求。而對於資源相對有限的中小型製造業而言，往往欠缺推動碳管理所需的專業人力、制度設計與資源配置，導致推行碳管理相關行動在實務中難以順利落實。現有文獻多聚焦於碳管理的技術開發與法規因應等面向，較少深入探討企業在組織層級上，特別是制度內化與部門推動歷程中所面對的具體困難。此一現象突顯了從管理與制度實踐視角切入的必要性，亦構成本研究的切入點。
為了解決上述問題，本研究採取半結構式專家訪談法，結合文獻回顧進行歸納分析，整理出中小型製造業在推動碳管理機制時最常面臨的核心挑戰。接續以TRIZ理論中的矛盾解決邏輯為基礎，發展出一套具實務操作性與邏輯架構的三層次推動策略模型；此架構分別涵蓋「能力奠基」、「系統整合」與「決策精進」三個層次，對應企業在不同階段中對於人才、資料與治理面的實際需求，並納入組織資源限制與制度背景之考量。
研究結果顯示，本研究所提出的推動策略架構可有效協助企業釐清導入碳管理機制過程中各階段應關注的重點，有助於強化行動指引與提升實務執行效率。從學術觀點而言，本研究延伸TRIZ理論於永續治理領域的應用範疇，展現其在管理策略設計上的應用潛力；實務層面則可提供企業與政策推動者在規劃制度、配置資源及設計輔導機制時之具體參考。綜上所述，本研究補足了中小型製造業碳管理推動面向的理論基礎，並提出具體且具操作性的策略建議。

Amid the accelerating global decarbonization trend and increasingly stringent carbon emission regulations, Taiwan's manufacturing sector faces an urgent demand to implement carbon management mechanisms. Carbon management can be defined as the systematic organizational practice of conducting carbon emission inventory, monitoring, and reduction, while integrating these processes into governance, decision-making, and resource allocation to enhance compliance and strengthen sustainable competitiveness. For small and medium-sized manufacturing enterprises, however, limited resources often lead to a lack of professional expertise, institutional frameworks, and resource allocation required for effective implementation, resulting in practical challenges in advancing carbon management initiatives. Existing literature largely focuses on technological development and regulatory compliance, with relatively little attention paid to organizational-level issues, particularly the processes of institutional internalization and interdepartmental promotion. This gap highlights the necessity of adopting a management and institutional practice perspective, which forms the starting point of this study.
To address the above challenges, this research adopts a semi-structured expert interview method combined with a literature review to conduct inductive analysis, identifying the core challenges most frequently encountered by small and medium-sized manufacturing enterprises in promoting carbon management mechanisms. Building on the contradiction-solving logic of TRIZ (Theory of Inventive Problem Solving), the study further develops a three-tier strategic framework characterized by both practical operability and logical coherence. The framework encompasses the levels of capability building, system integration, and decision enhancement, corresponding to enterprises' needs in talent development, data management, and governance at different stages, while also taking into account organizational resource constraints and institutional contexts.
The research findings indicate that the proposed strategic framework can effectively assist enterprises in clarifying the key priorities at each stage of carbon management implementation, thereby strengthening action guidelines and enhancing operational efficiency. From an academic perspective, this study extends the application of TRIZ into the domain of sustainability governance, demonstrating its potential in management strategy design. From a practical standpoint, it provides concrete references for enterprises and policymakers in institutional planning, resource allocation, and support mechanism design. In sum, this study contributes to filling the theoretical gap in small and medium-sized manufacturing enterprises carbon management promotion and offers actionable and practical strategic recommendations.

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