**4. Conclusions**

In Taiwan, industrial food waste was listed as one of "mandatory" recyclables under the authorization of the WMA for the production of biobased products like organic fertilizer, animal feed, and bioenergy (or biogas). This circular bioeconomy option would not only solve the environmental hazards from the traditional treatment options but will also mitigate the emissions of greenhouse gases while replacing the usage of fossil fuels by biobased materials and bioenergy. In this work, the findings showed that the organic food waste from alcoholic beverage manufacturers (i.e., lees, dregs, or alcohol mash) and inorganic food waste from oyster farms (i.e., waste oyster shell) accounted for about half (about 250,000 metric ton) of industrial food waste generation in Taiwan during the period of 2015– 2019. Under the jointly efforts and legislations by the central governing agencies (i.e., EPA, COA, and MOEA), current regulatory and technological measures for converting industrial food waste into organic fertilizers, animal feed, biofuels, or electricity have resulted in the significant benefits from the environmental and economic viewpoints. In order to achieve the Taiwan's SDGs, one of official plans was to build five large-scale bioenergy plants at local governments via anaerobic digestion of food waste, which were estimated to process 230,000 metric tons annually and also generate 41,970,000 kW-h electricity per year. On completion by 2024, the expected power generation not only gains an annual revenue of NT\$214.79 million from selling electricity based on the FIT rate of 5.1176 NT\$/kW-h, but also reduces the emissions of carbon dioxide by 21,363 metric tons according to the official carbon emission factor of 0.509 kg CO2/kW-h. Obviously, the regulatory measures for industrial food waste valorization in Taiwan play a critical role in providing environmental, economic and energy benefits, which will be more adopted in industries.

**Author Contributions:** Conceptualization, W.-T.T.; methodology, Y.-Q.L.; validation, Y.-Q.L.; data curation, Y.-Q.L.; formal analysis, Y.-Q.L.; writing—original draft preparation, W.-T.T.; writing—review and editing, W.-T.T. All authors have read and agreed to the published version of the manuscript.

**Funding:** This research received no external funding.

**Institutional Review Board Statement:** Not applicable.

**Informed Consent Statement:** Not applicable.

**Data Availability Statement:** Not applicable.

**Conflicts of Interest:** The authors declare no conflict of interest.
