Since 2016, the United Nations has used the SDGs (Sustainable Development Goals, referred to as SDGs) as the blueprint and guide for sustainable development in the next 15 years, and has listed a total of 17 global sustainable development goals. Taiwan officially established the "Legislative Yuan United Nations Sustainable Development Advisory Committee" on September 26 this year. Externally, it will promote diplomacy based on this; internally, it will review its governance based on the United Nations sustainable development goals. It is obvious that Taiwan has attached great importance to global sustainable development. trend. The Small and Medium Enterprises Division of the Ministry of Economic Affairs has also actively invested in connecting 1.4 million small and medium-sized enterprises with international standards, allowing Taiwanese companies to connect with the international market, strengthen corporate sustainable development and green environmental protection competitiveness, with the "Green Little Giant Mentoring Program for Small and Medium-sized Enterprises" as the The main axis is to guide manufacturers to become "little green giants". Recently, the annual results were displayed in conjunction with the "Mobile Payment Shopping Festival" at Taipei Railway Station. With the theme of "Sustainable Earth Enterprises Like It", many companies including Green Energy, Changxin Plastics, Blue Whale International, etc. exhibited food, clothing, etc. Green and environmentally friendly products in all aspects of housing, transportation, education and entertainment bring the concept of "sustainable and circular economy" closer to people's lives, and encourage the people to pay attention to the green economy, consume green products, create green cash flows, and achieve green manufacturing. Experts from the Ellen MacArthur Foundation, a global pioneer in circular economy thinking, were recently invited to Taiwan. They also emphasized the "new plastic economy", that is, through a complete cycle, plastic will never become waste. Mutual cooperation in the plastic product value chain industry must be considered starting from the design end