Hi guys, 

Let me talk about how to make the parallax scrolling with the shader. 
We hope, it helps someone who wants to make the parallax scrolling. 

1. make using the background image be repeated.

2. Drag & drop these images under the following camera like the below image.

Basically, these images (sprites) will move by the camera moving. 

3. and make a new shader graph and a new material.

4. and make a new short script. 

it has very simple. 
Calculating moving distance => Apply the offset in the shader => store the latest position x and the latest offset value.

5. finally, Assign values.

Finally, We got it!!