在極端氣候事件日益頻繁與全球推動淨零碳排的背景下，製造業作為碳排放主要來源及經濟成長核心部門，面臨綠色轉型的高度壓力。歐盟製造業不僅對經濟具有關鍵貢獻，在碳中和政策下更被視為實現減碳目標的重要推動者。為促進產業低碳轉型，歐盟近年陸續提出《歐洲綠色政綱》、《Fit for 55》與「潔淨產業政綱」等法規，要求製造業提升能源效率與環境表現，同時建立碳邊境調整機制以加強產業競爭與永續責任。
本研究針對2016至2020年間歐洲22個國家製造業，採用動態兩階段SBM資料包絡分析模型（Dynamic two-stage SBM-DEA），整合生產與銷售兩階段效率分析，並以製造業資本作為跨期變數，考量資本累積對整體效率的影響。在生產階段，投入變數包括製造業勞動力、廠商家數、土地投資與能源產品購入，產出則包含製造業產值、溫室氣體排放與能源消耗；在銷售階段，投入變數為製造業進口額，產出為製造業銷售額，藉此反映市場需求與產出銷售效益。
為深入分析製造業對外依賴程度與環境效率之間的關聯性，本研究依「製造業進口額佔製造業產值比重」進行三等分群，比較不同依存度組別的效率表現。結果顯示，進口依存度愈高，能源使用與碳排放效率普遍較低；反之，依存度愈低的國家多能兼具高能源效率與低碳排放，顯示進口依賴程度與環境績效之間存在反向關係。
本研究認為，製造業對外依賴程度與在地供應鏈結構為影響綠色轉型成效之關鍵因素。政策上應針對不同依存度類型國家，採取差異化策略，如推動在地化、導入碳定價機制、發展綠色出口導向產業等，以提升整體製造業部門之永續競爭力與環境效率。

This study evaluates the energy and carbon emission efficiency of the manufacturing sector in 22 EU countries from 2016 to 2020 using a Dynamic Two-Stage SBM-DEA model. The analysis incorporates both production and sales stages, considering capital as a carry-over variable. Inputs for the production stage include manufacturing employment, number of manufacturing enterprises, manufacturing land investment, and purchases of manufacturing energy products, while outputs consist of manufacturing output value, greenhouse gas emissions, and final energy consumption. The sales stage uses manufacturing import value as inputs and sales revenue as outputs.
To further explore structural differences, countries are grouped based on the ratio of manufacturing import value to manufacturing output value. Results show that higher import dependency is associated with lower energy and carbon efficiency, while countries with lower dependency generally perform better. These findings suggest that external dependency and supply chain structure significantly affect the outcomes of green transitions. Policymakers should adopt differentiated strategies based on dependency levels, including supply chain localization, carbon pricing mechanisms, and green export support, to enhance sustainability and competitiveness in the manufacturing sector.

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