4 separate meetings in January 2022 to discuss and exchange opinions on each of the important issues. Taiwan declared its compliance with the spirit of the CRC to the international community in 1995, and today, considerable progress has been made in children's human rights through the efforts of civil society, various sectors of the community, and the Government. However, according to NHRC's independent opinions, there remains inadequacy in the protection of children's rights, child abuse prevention and alternative care in the face of the pandemic and in response to the impact of the digital age. The NHRC is also concerned about the lack of an independent monitoring mechanism for children's rights and adequate budgeting. In 2014, the UN High Commissioner for Human Rights published Report Towards Better Investment in the Rights of the Child, which demonstrates that investing in children benefits individuals, society, and the economy as a whole, and that States should invest sufficient resources in the realization of children's rights. In light of the lack of budgetary investment in children's rights, the NHRC calls on the Government to give weight to and increase budgets for the mainstreaming of children's rights in practice in Taiwan. In addition to governments, UNICEF proposed the Children's Rights and Business Principles in 2012 and has been actively advocating to global corporations and investment institutions in recent years to include children's rights as an ESG (Environmental, Social and Governance) indicator for investment decisions. The NHRC will continue to focus on the responsibility of companies to respect children's rights in the digital environment, workplace, and climate change. The realization of children's right to be heard is the driving force of national human rights reform. The NHRC will continue to listen to children's voices and work with the Government, civil society, and businesses to implement the CRC and related international conventions to ensure the fundamental rights of every child. 6