In addition, in Point 78 of the Second Report, international right experts have reminded us that there are unfulfilled aspects to human rights in Taiwan; these include the active promotion of domestic legislation to meet the three core United Nations human rights treaties, the implementation of suitable and effective education and training on human rights, the legislation of comprehensive anti-discrimination legislation, and the government’s assurance of the full and equal participation and representation of indigenous peoples in Taiwan. The present Independent Opinion on Taiwan’s implementation of the two Covenants has been compiled by the National Human Rights Commission, established on August 1, 2020. It has used as the main reference in the previous cases investigated by the Control Yuan that are relevant to the two Covenants, and finally it has also advanced emerging human rights issues that impinge on the current situation of Taiwan. We wholeheartedly hope that the Independent Opinion of the National Human Rights Commission can provide a reference for the Third Report presented by the Executive Yuan, to reflect the reality of human rights protection in Taiwan and to facilitate the work of international human rights experts in reviewing and making recommendations for Taiwan’s implementation of the two Covenants. Through this process, Taiwan can improve its overall environment for human rights protection and assure compliance with recognized international human rights standards. 4