In 2021, the NHRC began to publish annual strategic plans detailing its undertakings to safeguard and promote human rights in realization of Article 2 of the Organic Act. The NHRC works to promote human rights in accordance with the Organic Act and the guidelines for national human rights institutions provided in General Comment No. 10 on the International Covenant on Economic, Social and Cultural Rights. Because the strategic plan is a crucial document to be submitted for accreditation, developed countries that value human rights all formulate medium-term strategic plans or plans for the next three to four years for their national human rights institution, which determine the direction of each country’s human rights initiatives and outline human rights issues to be addressed over the near future. Compared to the national human rights institutions of those countries, the NHRC is understaffed and underfunded. In order to deal with the most pressing human rights issues under the constraint of limited resources, the NHRC has made reference to medium-term strategic plans or 3- or 4-year human rights topics of concern reports, the contents and key human rights issues outlined in the Executive Yuan’s National Human Rights Action Plan (2022-2024), key issues derived from the opinions of and feedback from civic organizations, topics of concern delineated in independent evaluation reports, and issues discussed in the concluding observations on international covenants. This plan, which contains the priority human rights topics the Commission chooses to focus on in the next three to four years, the key 2