BES's Environmental, Safety, and Health (ESH) policy prioritizes "Safety First." We are committed to continuous improvement across all aspects, including personnel health and well-being, environmental protection, risk management, regulatory compliance, contractual requirements, and full employee participation, to provide a safe and secure workplace for our colleagues. This ESH policy has been signed by the Chairman and promulgated throughout the company for strict implementation.
The policy content includes:
• Creating a high-quality, healthy, and safe environment.
• Strengthening autonomous workplace safety and health management.
• Safeguarding lives and ensuring safety in the workplace.
• All employees adhering to rules and continuously striving for improvement.
• Fostering a safety culture through full employee participation.
Short-Term (2025)
1. Zero major occupational accidents/safety incidents, zero fatalities.
2. 100% acquisition rate of Taiwan Occupational Safety Card by all company employees.
3. Self-inspection rate > 80%, with at least 2 occupational safety deficiencies found per inspection for field personnel.
4. 6 health lecture sessions.
5. 3 health-related activities organized after health examinations.
Mid-Term (2030)
1. Zero major occupational accidents, zero fatalities.
2. Self-inspection rate > 90%, with at least 2 occupational safety deficiencies found per inspection for field personnel.
3. Maintain zero major occupational accidents and reduce the repeat deficiency rate in occupational safety and health.
4. Continuously maintain the effectiveness of the ISO 45001:2018 Occupational Safety and Health Management System.
Long-Term (2030-)
1. Maintain zero major occupational accidents and zero fatalities.
2. Continuously maintain the effectiveness of the ISO 45001:2018 Occupational Safety and Health Management System.
To ensure employee safety and prevent occupational hazards, in accordance with the Occupational Safety and Health Act and relevant regulations, BES has implemented the ISO 45001:2018 & CNS 45001 Occupational Safety and Health Management System. This system has been successfully certified by SGS Taiwan Ltd. In accordance with legal requirements, BES has appointed occupational safety and health management personnel, established an occupational safety and health reward and punishment system, and strengthened its post-incident learning and improvement processes.
BES integrates data for all applicable personnel based on ISO 45001 and categorizes and compiles statistics by referencing local occupational safety regulations. Data sources include the HR system, construction site personnel attendance records, contractor management platforms, and internal and external audit reports. The accuracy of this data is ensured through internal and third-party audits. The scope of workplaces covered by the Occupational Safety and Health Management System includes all BES construction sites, covering relevant workers (all internal employees and controlled contractor personnel), with no specific worker exclusions. This includes a total of 2,138 official employees (including migrant workers). Contractors and subcontractors are also covered; however, their exact numbers are not tracked within the system, only their work hours are recorded. The estimated number of these personnel, based on work hours, is approximately 2,146 individuals (calculated as 4,291,506 total hours divided by 2,000 working hours per person per year).

BES's Occupational Safety and Health Committee is chaired by the Chairman or their proxy, who oversees all committee affairs. The committee consists of 18 members, serving two-year terms. Employer and employee representatives are ex-officio members. The 12 employer representatives include the General Manager, Vice General Managers, Assistant Vice Presidents, supervisors of various departments (designated as needed), occupational safety and health personnel, medical and nursing staff engaged in employee health services, and engineering technical personnel related to occupational safety and health. The 6 employee representatives are elected by the BES Industrial Union.

BES digitizes reporting for critical occupational safety, quality, and environmental information. This includes pre and post-earthquake, typhoon, and heavy rain inspections, as well as inspection results from occupational safety and environmental agencies, client inspections, experienced work hours (safety and environmental monthly reports), major incident express reports, and ISO corrective action requests. After the headquarter conducts an audit of a site office, the inspection results are digitized and sent to the site office via the EIP system. Tracking continues until improvements are confirmed complete before the case is closed. To demonstrate BES's commitment to occupational safety, the headquarter increased its inspection efforts starting in 2023, aiming to elevate occupational safety standards at site offices.

Evaluation Process
Implementation Results
In 2024, our employees benefited from 12 on-site physician visits, each lasting 3 hours. We also employed a dedicated labor health nurse to provide full-time, specialized care for employee well-being. Furthermore, through a tiered management system, we identified high-risk groups based on indicators such as blood lipids, blood sugar, blood pressure, and other health metrics. For employees identified as high-risk, our dedicated physician and labor health nurse provided ongoing care and follow-up. Based on the statistical results from health check-ups, we invited healthcare professionals to conduct health-focused workshops and provide consultation services to further enhance employee health. In addition to on-site medical and nursing services, we also hosted health lectures, encouraging employees to attend and learn effective health management strategies through these sessions.
In response to the specific characteristics of our industry, BES places particular emphasis on the risk of cardiovascular disease among middle-aged and older (45 years and above) employees within a 10-year period. We use a "Human Factors and Overload Questionnaire" to identify instances of overwork or health-related issues affecting job performance. Based on the questionnaire results, we review work patterns and develop improvement plans. In accordance with regulations, BES controls workplaces, equipment, raw materials, chemicals, vapors, gases, and dust that could cause illness, injury, disability, or death, ensuring employee safety.

BES aligns with government policies by providing comprehensive occupational safety training for its employees. Based on the requirements of each construction site, employees are mandated to undergo pre-work safety education and training. BES also organizes "Taiwan Occupational Safety Card" training courses on an irregular basis.
To enhance the occupational safety knowledge and legal professional qualifications of first-line personnel at our engineering sites, BES arranged various external occupational safety and quality-related training courses in 2024. These courses help employees obtain certifications, improve their ability to identify operational risks and manage safety, and meet legal requirements. These included:

BES's Environmental, Safety, and Health (ESH) policy prioritizes "Safety First." We are committed to continuous improvement across all aspects, including personnel health and well-being, environmental protection, risk management, regulatory compliance, contractual requirements, and full employee participation, to provide a safe and secure workplace for our colleagues. This ESH policy has been signed by the Chairman and promulgated throughout the company for strict implementation.
The policy content includes:
• Creating a high-quality, healthy, and safe environment.
• Strengthening autonomous workplace safety and health management.
• Safeguarding lives and ensuring safety in the workplace.
• All employees adhering to rules and continuously striving for improvement.
• Fostering a safety culture through full employee participation.
Short-Term (2025)
1. Zero major occupational accidents/safety incidents, zero fatalities.
2. 100% acquisition rate of Taiwan Occupational Safety Card by all company employees.
3. Self-inspection rate > 80%, with at least 2 occupational safety deficiencies found per inspection for field personnel.
4. 6 health lecture sessions.
5. 3 health-related activities organized after health examinations.
Mid-Term (2030)
1. Zero major occupational accidents, zero fatalities.
2. Self-inspection rate > 90%, with at least 2 occupational safety deficiencies found per inspection for field personnel.
3. Maintain zero major occupational accidents and reduce the repeat deficiency rate in occupational safety and health.
4. Continuously maintain the effectiveness of the ISO 45001:2018 Occupational Safety and Health Management System.
Long-Term (2030-)
1. Maintain zero major occupational accidents and zero fatalities.
2. Continuously maintain the effectiveness of the ISO 45001:2018 Occupational Safety and Health Management System.
To ensure employee safety and prevent occupational hazards, in accordance with the Occupational Safety and Health Act and relevant regulations, BES has implemented the ISO 45001:2018 & CNS 45001 Occupational Safety and Health Management System. This system has been successfully certified by SGS Taiwan Ltd. In accordance with legal requirements, BES has appointed occupational safety and health management personnel, established an occupational safety and health reward and punishment system, and strengthened its post-incident learning and improvement processes.
BES integrates data for all applicable personnel based on ISO 45001 and categorizes and compiles statistics by referencing local occupational safety regulations. Data sources include the HR system, construction site personnel attendance records, contractor management platforms, and internal and external audit reports. The accuracy of this data is ensured through internal and third-party audits. The scope of workplaces covered by the Occupational Safety and Health Management System includes all BES construction sites, covering relevant workers (all internal employees and controlled contractor personnel), with no specific worker exclusions. This includes a total of 2,138 official employees (including migrant workers). Contractors and subcontractors are also covered; however, their exact numbers are not tracked within the system, only their work hours are recorded. The estimated number of these personnel, based on work hours, is approximately 2,146 individuals (calculated as 4,291,506 total hours divided by 2,000 working hours per person per year).

BES's Occupational Safety and Health Committee is chaired by the Chairman or their proxy, who oversees all committee affairs. The committee consists of 18 members, serving two-year terms. Employer and employee representatives are ex-officio members. The 12 employer representatives include the General Manager, Vice General Managers, Assistant Vice Presidents, supervisors of various departments (designated as needed), occupational safety and health personnel, medical and nursing staff engaged in employee health services, and engineering technical personnel related to occupational safety and health. The 6 employee representatives are elected by the BES Industrial Union.

BES digitizes reporting for critical occupational safety, quality, and environmental information. This includes pre and post-earthquake, typhoon, and heavy rain inspections, as well as inspection results from occupational safety and environmental agencies, client inspections, experienced work hours (safety and environmental monthly reports), major incident express reports, and ISO corrective action requests. After the headquarter conducts an audit of a site office, the inspection results are digitized and sent to the site office via the EIP system. Tracking continues until improvements are confirmed complete before the case is closed. To demonstrate BES's commitment to occupational safety, the headquarter increased its inspection efforts starting in 2023, aiming to elevate occupational safety standards at site offices.

Evaluation Process
Implementation Results
In 2024, our employees benefited from 12 on-site physician visits, each lasting 3 hours. We also employed a dedicated labor health nurse to provide full-time, specialized care for employee well-being. Furthermore, through a tiered management system, we identified high-risk groups based on indicators such as blood lipids, blood sugar, blood pressure, and other health metrics. For employees identified as high-risk, our dedicated physician and labor health nurse provided ongoing care and follow-up. Based on the statistical results from health check-ups, we invited healthcare professionals to conduct health-focused workshops and provide consultation services to further enhance employee health. In addition to on-site medical and nursing services, we also hosted health lectures, encouraging employees to attend and learn effective health management strategies through these sessions.
In response to the specific characteristics of our industry, BES places particular emphasis on the risk of cardiovascular disease among middle-aged and older (45 years and above) employees within a 10-year period. We use a "Human Factors and Overload Questionnaire" to identify instances of overwork or health-related issues affecting job performance. Based on the questionnaire results, we review work patterns and develop improvement plans. In accordance with regulations, BES controls workplaces, equipment, raw materials, chemicals, vapors, gases, and dust that could cause illness, injury, disability, or death, ensuring employee safety.

BES aligns with government policies by providing comprehensive occupational safety training for its employees. Based on the requirements of each construction site, employees are mandated to undergo pre-work safety education and training. BES also organizes "Taiwan Occupational Safety Card" training courses on an irregular basis.
To enhance the occupational safety knowledge and legal professional qualifications of first-line personnel at our engineering sites, BES arranged various external occupational safety and quality-related training courses in 2024. These courses help employees obtain certifications, improve their ability to identify operational risks and manage safety, and meet legal requirements. These included:
