社會自律與碳排交易市場對兩岸減碳基本法立法的影響與啟示：以反身法理論為基準

The Impact and Implications of Selfdiscipline and Carbon Trading Market on the Legislation of Carbon Reduction Basic Laws in Cross-Strait Context: A Reflexive Law Theory Perspective

本研究旨在以反身法理論為基準，比較兩岸減碳基本法立法對社會自律和碳排交易市場的影響。首先介紹了反身法理論的概念和原則，並解釋其在立法中的應用。接著討論了形式主義法律的限制，並提出了彈性化的方法，強調法律目的的實現。在社會自律方面，探討了碳排交易市場的建立、資訊揭露和利害關係人導向的重要性。碳排交易市場透過碳價機制激勵減排行動，而透明的資訊揭露和利害關係人的參與是碳排交易市場成功運作的關鍵。最後，通過分析和檢討兩岸減碳基本法立法，比較了兩岸之間的異同。

This study aims to compare the impact of legislation on carbon reduction basic laws in the cross-strait context on social self-discipline and the carbon trading market, using reflexive law theory as a benchmark. Firstly, the concept and principles of reflexive law theory are introduced, along with its application in legislation. The limitations of formalistic law are discussed, and a flexible approach is proposed, emphasizing the realization of legal objectives. In terms of social self-discipline, the establishment of a carbon trading market, information disclosure, and stakeholder orientation are examined. The carbon trading market incentivizes emission reduction actions through carbon pricing mechanisms, and transparent information disclosure and stakeholder participation are crucial for the successful operation of the carbon trading market. Finally, through analysis and evaluation of the legislation of carbon reduction basic laws in the cross-strait context, the similarities and differences between the two sides are compared.