To promote climate change response and enhance across sectoral governance, the National Council for Sustainable Development (NCSD) of the Executive Yuan shall coordinate, assign or integrate basic policies for national climate change response and major important strategies for cross sectoral climate change response affairs.
Relevant central government agencies shall promote GHG reduction and climate change adaptation through the following actions:
1. Development of renewable energy and energy technology, led by the Ministry of Economic Affairs, and co-led by the National Science and Technology Council.
2. Improvement of energy efficiency and energy conservation, led by the Ministry of Economic Affairs, and co-led by the central industry competent authorities.
3. Reduction in GHG emissions by manufacturing sectors, led by the Ministry of Economic Affairs, and co-led by the National Science and Technology Council.
4. Transportation management, development of mass transit systems, and reduction in GHG emissions by other transportation sectors, led by the Ministry of Transportation and Communications, co-led by the Ministry of Economic Affairs.
5. Implementation of low carbon energy transportation, led by the Ministry of Transportation and Communications, co-led by the Ministry of Economic Affairs and the Environmental Protection Administration.
6. Reduction and management of GHG emissions from buildings, led by the Ministry of the Interior, and co-led by the central industry competent authorities.
7. Reduction and management of GHG in service sector, led by the Ministry of Economic Affairs, and co-led by the central industry competent authorities.
8. Waste recycling and reuse, led by the Environmental Protection Administration and co-led by the central industry competent authorities.
9. Natural resource management, biodiversity conservation, and strengthening of natural carbon sinks, led by the Council of Agriculture, co-led by the Ministry of the Interior and the Ocean Affairs Council.
10. Reduction and management of greenhouse gas emission by agriculture, promotion of low carbon diet and guarantee of food security, led by the Council of Agriculture.
11. Green finance and GHG reduction incentive mechanisms, led by the Financial Supervisory Commission and the Environmental Protection Administration, and co-led by the Ministry of Economic Affairs and the Ministry of Finance.
12. Comprehensive assessment of GHG reduction impacts on the economy and the planning of response measures, led by the National Development Council and co-led by the Ministry of Economic Affairs.
13. Establishment of GHG cap-and-trade scheme including allocation, auction, allowance sale, trade, and facilitation of an international emission reduction cooperation mechanism, led by the Environmental Protection Administration; co-led by the Ministry of Economic Affairs, the Financial Supervisory Commission, and the Ministry of Foreign Affairs.
14. Research, development and implementation of GHG reduction technologies, led by the National Science and Technology Council, and co-led by the Ministry of Economic Affairs.
15. Research and analysis of laws related to international greenhouse gas conventions and participation in international conferences: led by the Environmental Protection Administration and co-led by the central industry competent authorities.
16. Development and implementation of matters connected with climate change adaptation, led by the Environmental Protection Administration, the National Development Council, and co-led by the central industry competent authorities.
17. Education and advocacy of climate change adaptation and GHG reduction, led by the Ministry of Education, the Environmental Protection Administration, and co-led by the central industry competent authorities.
18. Promotion of a just transition, led by the National Development Council and co-led by the central industry competent authorities.
19. Indigenous peoples’ adaptation to climate change and GHG reduction matters, led by the Council of Indigenous Peoples and co-led by the central industry competent authorities.
20. Other climate change adaptation and GHG reduction matters, coordinated and assigned by the National Council for Sustainable Development.

The central competent authority shall develop National Climate Change Action Guidelines (“Action Guidelines”) reflecting the nation's economy, energy and environment, the current international situation, and the assignment of responsibilities mentioned in Paragraph 1 of the previous Article, and shall implement the Action Guidelines in consultation with the central industry competent authorities, and make them available to the public after approval by the Executive Yuan.
Pursuant to the foregoing paragraph the Action Guidelines shall be reviewed at least once every four years by the central competent authority, taking into consideration the United Nations Framework Convention on Climate Change (UNFCCC), its agreements and/or related international conventions, together with domestic circumstances.

To achieve the national long-term GHG reduction goal, the central competent authority shall invite relevant central and local agencies, scholars, experts, and non-governmental organizations (NGOs) to participate through public hearing processes and also invite scholars, experts, NGOs from local and central government levels. After public hearing procedures, the authority should establish periodic regulatory goals in stages, implemented on a five-year basis and made available to the public after approval by the Executive Yuan.
To establish periodic regulatory goals, the central competent authority shall, 30 days before the date of a public hearing, publicize online the hearing’s date, location, and method. The information shall be published in government gazettes, newspapers or other appropriate means so it can be widely known. People or organizations may submit their names and addresses in writing or online to submit their opinions to the central competent authority for reference during the public notice period. The central competent authority shall combine such information with the periodic regulatory goals and submit it to the Executive Yuan.
The periodic regulatory goals follow the principles listed in Article 5 (3) and Article 6.
The content should include (1) national periodic regulatory goals, (2) periodic regulatory goals for the sectors of energy, manufacturing, businesses and residences, transportation, agriculture and environment, (3) the periodic goals for electricity sector carbon emission factors.
In addition to the regulatory goal for the first stage, the central competent authority shall establish a regulatory goal for each stage two years ahead of the beginning of the next stage.
After periodic regulatory goals for each stage have been approved by the Executive Yuan, the central competent authority shall compile an annual report on the status of implementation by the central industry competent authorities relevant to each sector, and submit it to the Executive Yuan.

The central industry competent authorities shall formulate and revise the Sectoral GHG Reduction Action Programs (“Sectoral Action Program”) and the target for each year, in accordance with the Action Guidelines and periodic regulatory goals, and after widely gathering opinions via public hearings from relevant central and local agencies, scholars, experts, and NGOs. The central industry competent authorities shall submit the Sectoral Action Program to the central competent authority. After approval by the Executive Yuan it shall be implemented, and information on the program and its targets made available to the public.

The central industry competent authorities shall deliver an annual report on the implementation of the Sectoral Action Program for the sectors under its supervision.
After implementation of the Sectoral Action Program, relevant central industry competent authorities shall propose improvement measures related to any failures to achieve yearly targets or periodic regulatory goals for the sectors under their supervision.
The central industry competent authorities shall submit the annual report and improvement measures mentioned in the previous two paragraphs to the central competent authority for approval by the Executive Yuan, to be made available to the public afterwards.

The central industry competent authorities shall regularly survey emissions data, compile relevant statistics, and submit the survey and statistics results to the central competent authority annually.
The central competent authority shall compile national emissions statistics, and establish a national GHG emissions inventory. It shall compile a national GHG report every three years for submission to the Executive Yuan, whose approval will then pave the way for release to the general public.

For special municipality, county and city competent authorities that establish climate change response steering groups, the principal of the competent authority shall assume the position of convener, and be in charge of cross-departmental coordination, integration and implementation of climate change affairs.
The steering group members shall be appointed or hired by the convener based on their backgrounds in similar institutions and government agencies, or for their expertise or scholarly experiences related to climate change adaptation.

Special municipality, county and city competent authorities shall formulate and revise the GHG Reduction Implementation Programs (“Reduction Implementation Program”), in accordance with the Action Guidelines and Sectoral Action Programs, after widely gathering opinions from relevant agencies, scholars, experts, and NGOs through holding forums or other ways. The Reduction Implementation Program shall be delivered to the climate change response steering group in the special municipality, county, or city, which shall submit it for approval. After approval by the central competent authority, in consultation with the central industry competent authorities, the program shall be released to the public.
Special municipality, county and city competent authorities shall deliver annual reports on the Reduction Implementation Program to the special municipality, county and city climate change response steering groups, and make them available to the public afterwards.

The industry competent authorities shall assist entities with the accounting of emission sources, verification, registration, reduction, and participation in cooperative GHG reduction measures, domestically or internationally.