News Briefing "Business Today" has worked with China Development Financial Holdings (CDFH) to carry out a carbon reduction survey of professional managers, senior executives, and decision makers of small and medium-sized enterprises (SMEs) in Taiwan with a capital of less than NT$100 million. As indicated by the survey, approximately 40% of the SMEs have not yet adopted any measures for net-zero emissions. Impact Analysis Although Taiwan plays an important role in the global supply chain and has never been a stranger to the issue of net-zero emissions, the opinions of enterprises have varied as to whether they should take immediate action due to their differences regarding the links of the supply chain, industrial scales, and the different companies’ available resources. Given such a diverging context, these variables have, in turn, affected the substantive progress of carbon reduction. As such, this magazine has titled this special issue "Hunt-down of Carbon Reduction in Small-sized Taiwanese Plants ", with several important investigations listed in the contents, including the fact that approximately 68% of the carbon verification progress is still lingering at the preliminary discussion stage or has not yet been initiated, only 5% of companies have a clear net-zero path, approximately 40% of the companies have not done anything related to net-zero transformation, and 70% of the companies have expressed varying degrees of concern about being impacted by carbon fees. These figures have the disadvantages and helplessness of SMEs in terms of the net-zero issue compared to those larger companies. Among the various difficulties encountered by enterprises, the top three issues are found, respectively, to be insufficient industrial resources or guidance, enterprises in lack of relevant professionals, and the government which’s yet to formulate related regulations or regulations being unclear. Taiwan has a large number of PCB manufacturing plants, but most of them are SMEs. In the past, energy conservation and carbon reduction were mostly done based on the framework of saving expenses. But when confronted by a fierce net-zero trend, enterprises have conveyed many more doubts and concerns about their survival. Carbon reduction is not a matter that can be achieved without effort, for there must be sufficient assessment and planning beforehand; as viewed, the context can now be considered a crisis as well as a turning point. Also, if we make ourselves known to the entire industry, or even the whole world, with players in the PCB industry to deploy ahead of time before most have adopted aggressive actions, there may be a chance for them to widen the gap with competitors and encounter more business opportunities in the industry.