in lieu of conciliation for private sectors. In other words, unlike the NHRCK, the NHRC does not have the legal authority to abolish practices adopted by airline companies that infringe human rights or constitute gender discrimination, nor is it allowed to issue any administrative remedies. 2) The NHRC is responsible for oversight of government agencies and providing recommendations to help abolish all forms of discrimination Pursuant to the Paris Principles, a state’s human rights institution shall be given the legal status to accept a wide range of complaints and shall be given the authority to mediate matters or issue legally binding decisions to resolve said complaints. However, as mentioned above, the NHRC does not currently have the regulatory status to end discriminatory practices in the private sector, marking a departure from the directives given in the CESCR’s General Comment No. 10, the CEDAW Committee’s Statement on the Elimination of Discrimination against Women, and the OSCE Office for Democratic Institutions and Human Rights’ (OSCE/ODIHR) Handbook for National Human Rights Institutions on Women’s Rights and Gender Equality. Pursuant to Article 2 of the Organic Act of the Control Yuan National Human Rights Commission, when handling complaints, the NHRC determines whether the matter in question constitutes a systemic, widespread discriminatory practice in society (including in the private sector) in accordance with the equality/non-discrimination principles provided in CEDAW and other human rights conventions. If so, the NHRC oversees the government in the fulfillment of its national obligations set forth under CEDAW and other conventions. Such measures may include due diligence in investigation and taking all necessary measures to protect people from discrimination by third parties. Finally, if structural or systemic issues are identified, the NHRC is charged with providing the government with regulatory or policy recommendations to strengthen the 12