Human Rights Policy
BES adheres to the objectives outlined in international human rights covenants including The International Covenant on Civil and Political Rights, the United Nations Universal Declaration of Human Rights, the UN Global Compact, and the International Labor Organization’s Declaration on Fundamental Principles and Rights at Work. It is committed to building a safe, healthy, respectful and inclusive workplace to ensure every employee is treated with dignity. The Company has incorporated human rights assessment into its sustainability issues to regularly review the impacts of human rights-related matters on business operations. In 2025, the Company revised its Human Rights Policy, adding new provisions on the prevention and control of misconduct, personal data protection, and stakeholder communication to strengthen human rights governance and information transparency. BES will continue to enhance the completeness and systematic implementation of human rights due diligence processes and gradually strengthen the integration of human rights considerations into daily operational management practices.
BES considers the following human rights issues and puts forward corresponding policies to ensure respect for human rights.
BES will continue to deepen human rights awareness, implement corporate social responsibility through system construction, education and training, and stakeholder participation, promote labor-management harmony, and move towards the vision of sustainable development.In 2025, neither the Company nor its suppliers were involved in any major risks or incidents related to discrimination, child labor, forced labor, violations of Indigenous peoples’ rights, or other breaches of labor and human rights.

》Quantitative Indicators and Management Performance of Personal Data Protection (2025)
Employee Awareness Training on Personal Data Protection

》Grievance Channels Design and Coverage
In accordance with the Company’s “Gender Equality Promotion Regulations” and “Key Points of the Plan to Prevent Unlawful Infringement in Performing Duties,” BES has established grievance, communication, and remediation mechanisms to receive complaints or feedback from internal and external stakeholders regarding potential adverse impacts caused or contributed to by the Company’s operations. The scope covers, but is not limited to, employees, contractors, temporary workers, suppliers, and their employees. Stakeholders may submit complaints through the Company’s established grievance channels. Anonymous reporting is available when necessary. All cases are handled confidentially in accordance with applicable procedures, and appropriate protection, corrective actions, remediation measures, and follow-up improvement tracking are provided depending on the circumstances of each case.
Complaint Email: 850@bes.com.tw
Hotline: 02-87876260
The scope of complaints includes, but is not limited to, workplace violence, workplace bullying, sexual harassment, stalking harassment, employment discrimination, and other matters violating human rights or labor rights.
》Processing Procedure
STEP 01-Receipt and Confirmation
Investigations shall be initiated within the prescribed timeframe after receiving a complaint; designated personnel shall be assigned to conduct the investigation.
STEP 02-Investigation Commencement
(1) Upon confirmation of receipt, the dedicated personnel will initiate an investigation according to relevant procedures, simultaneously notifying the unit supervisor or security personnel of the case to jointly assist and cooperate with the investigation.
(2) Arrangements will be made for the affected employee to seek medical attention or be accompanied to file a police report or escalate the report if necessary.
(3) An incident report/complaint form will be completed, and counseling referrals will be arranged based on the employee’s needs.
(4) All relevant handling measures will be fully documented and properly preserved confidentially.
STEP 03-Victim Protection
During the investigation, the Human Resources unit should provide immediate, continuous, and supportive protective measures to the affected employee as needed. These immediate protective measures may include work adjustments or changes, arranging appropriate leave or flexible job-duty adjustments, legal assistance, and psychological counseling resources.
STEP 04-Investigation Completion
Complaint cases should be investigated within two months, but this period may be extended by one month if necessary.
Human Rights Policy
BES adheres to the objectives outlined in international human rights covenants including The International Covenant on Civil and Political Rights, the United Nations Universal Declaration of Human Rights, the UN Global Compact, and the International Labor Organization’s Declaration on Fundamental Principles and Rights at Work. It is committed to building a safe, healthy, respectful and inclusive workplace to ensure every employee is treated with dignity. The Company has incorporated human rights assessment into its sustainability issues to regularly review the impacts of human rights-related matters on business operations. In 2025, the Company revised its Human Rights Policy, adding new provisions on the prevention and control of misconduct, personal data protection, and stakeholder communication to strengthen human rights governance and information transparency. BES will continue to enhance the completeness and systematic implementation of human rights due diligence processes and gradually strengthen the integration of human rights considerations into daily operational management practices.
BES considers the following human rights issues and puts forward corresponding policies to ensure respect for human rights.
BES will continue to deepen human rights awareness, implement corporate social responsibility through system construction, education and training, and stakeholder participation, promote labor-management harmony, and move towards the vision of sustainable development.In 2025, neither the Company nor its suppliers were involved in any major risks or incidents related to discrimination, child labor, forced labor, violations of Indigenous peoples’ rights, or other breaches of labor and human rights.

》Quantitative Indicators and Management Performance of Personal Data Protection (2025)
Employee Awareness Training on Personal Data Protection

》Grievance Channels Design and Coverage
In accordance with the Company’s “Gender Equality Promotion Regulations” and “Key Points of the Plan to Prevent Unlawful Infringement in Performing Duties,” BES has established grievance, communication, and remediation mechanisms to receive complaints or feedback from internal and external stakeholders regarding potential adverse impacts caused or contributed to by the Company’s operations. The scope covers, but is not limited to, employees, contractors, temporary workers, suppliers, and their employees. Stakeholders may submit complaints through the Company’s established grievance channels. Anonymous reporting is available when necessary. All cases are handled confidentially in accordance with applicable procedures, and appropriate protection, corrective actions, remediation measures, and follow-up improvement tracking are provided depending on the circumstances of each case.
Complaint Email: 850@bes.com.tw
Hotline: 02-87876260
The scope of complaints includes, but is not limited to, workplace violence, workplace bullying, sexual harassment, stalking harassment, employment discrimination, and other matters violating human rights or labor rights.
》Processing Procedure
STEP 01-Receipt and Confirmation
Investigations shall be initiated within the prescribed timeframe after receiving a complaint; designated personnel shall be assigned to conduct the investigation.
STEP 02-Investigation Commencement
(1) Upon confirmation of receipt, the dedicated personnel will initiate an investigation according to relevant procedures, simultaneously notifying the unit supervisor or security personnel of the case to jointly assist and cooperate with the investigation.
(2) Arrangements will be made for the affected employee to seek medical attention or be accompanied to file a police report or escalate the report if necessary.
(3) An incident report/complaint form will be completed, and counseling referrals will be arranged based on the employee’s needs.
(4) All relevant handling measures will be fully documented and properly preserved confidentially.
STEP 03-Victim Protection
During the investigation, the Human Resources unit should provide immediate, continuous, and supportive protective measures to the affected employee as needed. These immediate protective measures may include work adjustments or changes, arranging appropriate leave or flexible job-duty adjustments, legal assistance, and psychological counseling resources.
STEP 04-Investigation Completion
Complaint cases should be investigated within two months, but this period may be extended by one month if necessary.