That the Parliament acknowledges what it sees as Taiwan’s commitment to tackling climate change, and its involvement in COP26; understands that Taiwan can only participate in COP26 under the category of a non-governmental organisation observer; further understands that the President of Taiwan (Republic of China) stated that Taiwan and the world shared the common goal of achieving net-zero emissions by 2050 and that Taiwan is proactively reviewing policy tools and proposals to amend legislation to achieve a sustainable, carbon-neutral future; understands that, for the last four years, renewable energy installation has increased more than 100% in Taiwan, particularly with both solar and offshore wind power capacity; supports Taiwan’s participation in the UN Framework Convention on Climate Change; believes that Taiwan should be afforded opportunities to participate equally in global activities that promote the implementation of the Paris Agreement, and wishes the Taiwanese delegation success in its participation at COP26.