This Act is enacted in order to improve the quality of the environment, enhance the health and well-being of citizens, maintain environmental resources, pursue sustainable development, and promote environmental protection. Where not provided for in this law, the provisions of other laws shall apply

The term "environment" refers to the general term for all kinds of natural resources and natural factors that affect the survival and development of human beings, including sunlight, air, water, soil, land, minerals, forests, wildlife, scenery, recreation, socioeconomic, culture, and historic sites, natural relics and natural ecosystems, etc.
Sustainable development refers to development that meets the needs of the present without compromising the ability of future generations to meet their own needs.

Based on the long-term interests of the nation, economic, scientific and technological and social developments must be given equal consideration as environmental protection. However, if economic, technological and social developments have a serious adverse impact on the environment or are likely to be harmful, environmental protection must be given priority.

Citizens, enterprises and the governments at all levels must share the obligations and responsibilities of environmental protection.
Environmental polluters and saboteurs must be responsible for the environmental hazards or environmental risks they caused.
In the event that the polluter or saboteur described in the preceding paragraph does not exist or cannot be identified, the government must be responsible.

Citizens must uphold the concept of environmental protection and reduce the environmental impact caused by daily life. In terms of consumption behavior, green consumption is the principle. In daily life, waste must be reduced, sorted and recycled.
Citizens must take the initiative to protect the environment and have the responsibility to assist the government in implementing environmental protection measures.

When carrying out business activities, enterprises must incorporate the concept of environmental protection from the planning stage, promote cleaner production, prevent and reduce pollution, conserve resources, recycle renewable resources and use other raw materials and services that are beneficial to reducing environmental load based on the life cycle, so as to achieve the goal of sustainable development.
The enterprises must have the responsibility to assist the government in implementing measures related to environmental protection.

The central government must draft (formulate) laws and regulations related to environmental protection, formulate national environmental protection plans, establish sustainable development indicators, and promote their implementation.
Local governments may, in accordance with the provisions of the preceding paragraph and the national environmental protection plan, formulate autonomous regulations and environmental protection plans according to the needs of natural and social conditions within their jurisdiction, and promote their implementation.
Governments at all levels must regularly assess and review the implementation status of environmental protection plans and publish them.
The central government must assist local governments in implementing local autonomy and environmental protection.

The governments at all levels must incorporate the concept of environmental protection and sustainable development in its policies, and must develop relevant science and technology and establish an economic efficiency system for environmental life cycle management and green consumption to address environment-related issues.

The governments at all levels must popularize education and learning related to environmental protection priority and sustainable development, and strengthen advocacy to enhance citizens’ environmental knowledge, establish environmental protection concepts, and implement them in daily life.

The governments at all levels must have a special agency or unit to plan, promote and counsel relevant environmental protection matters.
The governments at all levels must set aside a wide range of environmental protection funds and allocate them reasonably according to actual needs.

The governments at all levels may engage representatives of environmental protection-related institutions, organizations, scholars and experts for consultation.
The governments at all levels may invite relevant people and organizations to participate in strengthening the promotion of environmental protection.

The central government must promote international cooperation and technical assistance, engineering technology and experimental research related to the sustainable development of the earth, and disclose relevant information to facilitate its use by citizens and enterprises. Local governments may also handle the matter as necessary.

The central government must provide professional training in environmental protection and establish a qualification system for environmental protection professionals to improve the quality of environmental protection work.
Enterprises must set up special units or personnel for environmental protection in accordance with relevant laws and regulations on environmental protection, and formulate environmental protection plans for implementation.

In order to hear environmental protection dispute cases, the court may set up a special tribunal or designate a dedicated person to handle it.