To achieve zero-waste circularity, the government promulgated the "Review Guidelines for Waste Disposal Plans under Resource Circulation Networks," introducing an innovative network-based circular mechanism. By taking a full life-cycle perspective from raw materials to end-of-life, the mechanism maximizes resource circulation and enables enterprises to jointly submit a "Resource Circulation Network Waste Disposal Plan." This initiative aligns upstream, midstream, and downstream operations—including raw material supply, product utilization, and waste treatment (or reuse). Transcending regional and industrial boundaries, it connects technologically proficient enterprises to convert waste into secondary raw materials, reducing environmental impacts and progressively fostering "Virtual Resource Circulation Parks" on the path toward net-zero emissions. Eligibility for the "Resource Circulation Network Waste Disposal Plan" is limited to publicly listed companies (TWSE/TPEx).

Participating enterprises must comply with prevailing multi-channel waste reporting mechanisms, assume primary operational accountability for the network's overall waste disposal operations, and implement self-governance protocols to ensure member facilities adhere to plan commitments. Furthermore, the permit review process now incorporates joint inter-agency reviews with local IWDP review authorities, shortening approval timelines, streamlining administrative procedures, and substantially enhancing regulatory efficiency.