B. Children's Digital Rights Issue 4 Digital Environment Legislation, Policy, Data Collection and Disclosure 12. The Government has not yet effectively compiled fundamental statistics on the digital environment for children and youths, and many agencies have not yet conducted systematic induction, analysis and overall research of relevant data (see §§ 36 and 37). In addition, the NCC's White Paper has not adopted rolling wave planning3 or there are cases where the information has not been made public.4 13. The Government does not have a clear division of authority and responsibility for Internet safety, which makes it difficult to protect children's online safety. iWIN transfers cases to local governments in accordance with relevant laws and regulations5 after receiving reports of content on the Internet that is harmful to children's physical and mental health and instances where children's personal information is exposed. However, in practice, local governments rely too much on iWIN to provide advice, and thereby are greatly influenced by this commissioned organization in their decision-making process. 3 4 5 NCC (2011). White Paper on the Communications Rights of Children and Youth. Retrieved from https://www.ncc.gov.tw/chinese/files/11090/2746_21734_111124_1.pdf, which is the long-term digital policy in Taiwan. iWIN. Observation Report on Children's Online Behavior. iWIN's handling process when reporting cases, and the principles for handling online content that violates the laws and regulations related to children and youths by the authorities in charge of welfare services. 12