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The impact of climate change and the pressure of environmental awareness have caused the concepts of energy conservation, carbon reduction, and the sustainable engagement of a production model involving green ecology to become common development goals in power utilities worldwide. This study examines the recycling application framework of microalgal carbon fixation developed by Taipower, which has been used for the past decade, and evaluates the framework using a social survey on the social acceptability of the biotech skincare products that were exploited by microalgal carbon fixation. Research results show that Taipower’s engagement in carbon fixation using microalgae is practicable in reducing carbon, providing an additional production model of circular economy to power business development. The application of microalgal carbon fixation is projected to have numerous benefits, such as tangible profit benefit through future mass production, the intangible benefit from the image of enterprise environmental protection, and the benefit through social promotion. Therefore, focus on the sustainable development of microalgal carbon fixation is worthwhile. This study provides a guideline for future development of the recycling application of microalgal carbon fixation at Taipower and other power utilities.