The Environmental Protection Administration, Executive Yuan formulated the “Greenhouse Gas Reduction Action Plan” (hereinafter referred to as the “Action Plan”) in accordance with Paragraph 1, Article 9 of the Greenhouse Gas Management Act. The Action Plan sets up division of authority and responsibilities, policy guidelines, and the evaluation indicators of implementation effectiveness for cross-departmental reduction strategies and the reduction policies of the six major sectors, including energy sector, manufacturing sector, transportation sector, residential and commercial sector, agricultural sector and environmental sector, to integrate the capacities of various ministries and departments to jointly carry out the carbon reduction work. In addition, a rolling review mechanism is adopted every 5 years, serving as a strengthening measure to help achieve the carbon reduction target year by year. The First Action Plan (2016-2020) was approved by the Executive Yuan on March 22 in 2018, while the Second Action Plan (2021-2025) was approved on January 10 in 2022.