The UNESCO initiated the Decade of Education for Sustainable Development (UNDESD) in 2005. Many countries joined this project, generating national policies and presenting their outcomes. The question is that if Taiwan has been following the international trend of promoting the Education for Sustainable Development (ESD). If this is the case, what should be the strategy for now and for the future? This research aims to discuss these questions through literature review and content analysis. Besides investigating into the meaning and contents of ESD, the promotion experiences of ESD in Japan, Korea and the Netherlands are also studied. Considering to construct the ESD action plan on the basis of the existing environmental education (EE), it is suggested that the action plan for the ESD in Taiwan needs to be developed in multiple ways by leading units. These leading units should be developing. ESD policy at the national level, establishing national or interdepartmental bodies for coordinating ESD policies and their implementation. Moreover, they should clarify the concepts of sustainable development and ESD, integrate EE-related central and local governmental agencies, implant ESD into social learning and formal education system, and work on empowering educators and facilitators.