Abstract
The Sustainable Development Goals (SDGs) have been established as a universal objective for humanity to achieve by 2030, with broad consensus from the international community. Most countries are taking proactive steps to implement the SDGs by assessing their own performance against the recommended standards of the UN High-level Political Forum (HLPF) and subsequently publishing Voluntary National Review Reports (VNRs). An intriguing case arises when examining the VNR publication status of Taiwan. As a non-member state of the UN, Taiwan is not obligated to participate in the SDGs’ implementation, and it operates without the pressure typically exerted by the international community to publish VNRs. Nevertheless, Taiwan has demonstrated its active engagement in SDGs implementation by publishing VNRs in both 2017 and 2022. Despite its inability to attend the UN General Assembly, Taiwan has actively promoted its VNR publication status and has sought to share its policy experiences through its New York office. Taiwan’s approach to SDGs implementation and VNR publication is shaped by a combination of ideological, strategic, and institutional factors, all influenced by its unique international status. This study reveals that Taiwan places strong emphasis on aligning the fundamental principles of the SDGs with its foreign policy, thus legitimizing its SDGs implementation policies to strengthen its position in the international community. Furthermore, the Taiwanese government views the SDGs implementation policy as a diplomatic tool and actively champions it with determined leadership. In essence, Taiwan’s VNR publication is a complex interplay of Taiwanese ideas, strategic interests, and institutional considerations, displaying similarities with other aspects of Taiwan’s foreign policies.
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