Industry Value Chain
BES operates in the building materials and construction industry and primarily undertakes various construction projects. Clients (owners) include government agencies, public and private institutions, private development companies, and private legal entities. Since construction projects involve multiple professional divisions of labor, each project partners with companies such as construction firms, design units, sales, and relevant consultants and contractors. The roles and division of responsibilities from upstream throughout downstream and related units within the overall industry value chain are as follows:
Suppliers Management Policy
To strengthen sustainable supply chain management, BES has established the “Supplier Registration and Screening Guidelines” for new suppliers and the “Supplier Assessment and Evaluation Procedures” for contractors. New suppliers are screened and contracted suppliers are assessed and evaluated based on these guidelines and procedures.
Suppliers Management Process
Suppliers’ Sustainability Commitment
To enhance corporate sustainability, reduce impacts on the natural environment and society, and establish sound ethical standards, BES has requested that all suppliers entering into a contract worth NTD 300,000 or more sign the “Supplier Code of Conduct Commitment” and the “Compliance Statement for Occupational Safety, Health and Environmental Protection.” Additionally, BES requires all newly invited suppliers to complete a Sustainable Development Self-Assessment Questionnaire to confirm their commitment to prohibiting child labor and forced labor and to complying with labor regulations.
》Supplier Code of Conduct Commitment Newly Signed in the Past Three Years
Supplier Evaluation
BES adopts a dual-process mechanism of “periodic pricing assessment” and “annual evaluation” for supplier management. This includes a review of compliance with the Supplier Code of Conduct Commitment. If any serious violation is identified, suppliers are penalized with point deductions and placed on a monitoring list, required to make improvements, or may have their qualifications suspended. Based on self-assessments and evaluations, BES did not identify any supplier violating freedom of association, employing child labor, or using forced labor. In the future, BES will expand the coverage of the signed Supplier Code of Conduct Commitment and update risk assessments immediately in response to changes in procurement or workforce structures, to ensure that contractors meet the company’s standards across schedule, quality, occupational safety and health, and sustainability management.
》Annual Evaluation
》Suppliers Assessment Results
》Suppliers Sustainability Enhancement
To elevate the overall sustainability management capability of the supply chain, BES has launched the Supplier Sustainability Management Promotion mechanism since 2025. Through regular training and exchange activities, BES helps suppliers understand and implement sustainable development concepts. A total of 2 supplier sustainability management promotion activities were organized in 2025, each lasting approximately 2 hours. The promotional content covers key topics, including Integrity Management, Corporate Social Responsibility, Labor Rights Protection, and Zero-Carbon Buildings, to improve suppliers’ awareness and practical capabilities regarding ESG-related issues. The representatives from 29 suppliers participated in the annual activities. Through continuous communication and promotion, BES encourages all supply chain partners to jointly implement responsible operation and the Sustainable Development Goals (SDGs).
Sustainable Procurement
At our primary operating locations, BES prioritizes a local procurement strategy to reduce GHG emissions from long-distance transportation and support local business development. Based on the registered business locations of suppliers with newly signed contracts valued at NT$300,000 or above, 100% of procurement in Taiwan (including offshore islands such as Penghu, Kinmen, and Matsu) was sourced locally in 2025, with a total procurement amount of NT$19.032 billion.
To promote green procurement, BES actively encourages all business units to prioritize selecting products and equipment with energy-saving, water-saving, environmental protection, or green building material labels, such as LED lighting fixtures, energy-efficient air-conditioning equipment, and other building materials and equipment that meet environmental protection standards. The total amount spent on green procurement in 2025 reached NTD 322 million, accounting for 1.69% of the total annual procurement value. The bulk of the Company’s green procurement consists of decorative building materials and eco-friendly products that conserve energy and water. Both the amount of green procurement and its proportion of total procurement decreased in 2025 compared to the previous year. The main reasons are that several large construction sites are approaching full completion, with no further procurement demand for decoration and eco-friendly building materials; meanwhile, some newly launched projects are still in the initial stage of structural construction and have not yet entered the phase for the mass procurement of green building materials, leading to natural fluctuations in the overall green procurement amount in line with construction progress.
In addition to continuously implementing the energy-saving and eco-friendly procurement policy in recent years, BES has gradually increased the adoption rate of energy-saving equipment and eco-friendly building materials in private construction projects and self-developed projects and has rolled out relevant applications across multiple projects. Since 2022, the Company has actively participated in the “Green Procurement Declaration Platform for Private Enterprises and Organizations” operated by the Ministry of Environment. In 2024, BES received letters of commendation and appreciation certificates issued by the Environmental Protection Department of the Taipei City Government and the Nantou County Government and was awarded the “Outstanding Green Procurement Enterprise Award.” In 2025, it received the “Top Excellence Award for Private Sector Green Procurement Enterprises” from the Environmental Protection Department of New Taipei City.
》BES’s Local and Green Procurement Ratios Over the Past Three Years
Industry Value Chain
BES operates in the building materials and construction industry and primarily undertakes various construction projects. Clients (owners) include government agencies, public and private institutions, private development companies, and private legal entities. Since construction projects involve multiple professional divisions of labor, each project partners with companies such as construction firms, design units, sales, and relevant consultants and contractors. The roles and division of responsibilities from upstream throughout downstream and related units within the overall industry value chain are as follows:
Suppliers Management Policy
To strengthen sustainable supply chain management, BES has established the “Supplier Registration and Screening Guidelines” for new suppliers and the “Supplier Assessment and Evaluation Procedures” for contractors. New suppliers are screened and contracted suppliers are assessed and evaluated based on these guidelines and procedures.
Suppliers Management Process
Suppliers’ Sustainability Commitment
To enhance corporate sustainability, reduce impacts on the natural environment and society, and establish sound ethical standards, BES has requested that all suppliers entering into a contract worth NTD 300,000 or more sign the “Supplier Code of Conduct Commitment” and the “Compliance Statement for Occupational Safety, Health and Environmental Protection.” Additionally, BES requires all newly invited suppliers to complete a Sustainable Development Self-Assessment Questionnaire to confirm their commitment to prohibiting child labor and forced labor and to complying with labor regulations.
》Supplier Code of Conduct Commitment Newly Signed in the Past Three Years
Supplier Evaluation
BES adopts a dual-process mechanism of “periodic pricing assessment” and “annual evaluation” for supplier management. This includes a review of compliance with the Supplier Code of Conduct Commitment. If any serious violation is identified, suppliers are penalized with point deductions and placed on a monitoring list, required to make improvements, or may have their qualifications suspended. Based on self-assessments and evaluations, BES did not identify any supplier violating freedom of association, employing child labor, or using forced labor. In the future, BES will expand the coverage of the signed Supplier Code of Conduct Commitment and update risk assessments immediately in response to changes in procurement or workforce structures, to ensure that contractors meet the company’s standards across schedule, quality, occupational safety and health, and sustainability management.
》Annual Evaluation
》Suppliers Assessment Results
》Suppliers Sustainability Enhancement
To elevate the overall sustainability management capability of the supply chain, BES has launched the Supplier Sustainability Management Promotion mechanism since 2025. Through regular training and exchange activities, BES helps suppliers understand and implement sustainable development concepts. A total of 2 supplier sustainability management promotion activities were organized in 2025, each lasting approximately 2 hours. The promotional content covers key topics, including Integrity Management, Corporate Social Responsibility, Labor Rights Protection, and Zero-Carbon Buildings, to improve suppliers’ awareness and practical capabilities regarding ESG-related issues. The representatives from 29 suppliers participated in the annual activities. Through continuous communication and promotion, BES encourages all supply chain partners to jointly implement responsible operation and the Sustainable Development Goals (SDGs).
Sustainable Procurement
At our primary operating locations, BES prioritizes a local procurement strategy to reduce GHG emissions from long-distance transportation and support local business development. Based on the registered business locations of suppliers with newly signed contracts valued at NT$300,000 or above, 100% of procurement in Taiwan (including offshore islands such as Penghu, Kinmen, and Matsu) was sourced locally in 2025, with a total procurement amount of NT$19.032 billion.
To promote green procurement, BES actively encourages all business units to prioritize selecting products and equipment with energy-saving, water-saving, environmental protection, or green building material labels, such as LED lighting fixtures, energy-efficient air-conditioning equipment, and other building materials and equipment that meet environmental protection standards. The total amount spent on green procurement in 2025 reached NTD 322 million, accounting for 1.69% of the total annual procurement value. The bulk of the Company’s green procurement consists of decorative building materials and eco-friendly products that conserve energy and water. Both the amount of green procurement and its proportion of total procurement decreased in 2025 compared to the previous year. The main reasons are that several large construction sites are approaching full completion, with no further procurement demand for decoration and eco-friendly building materials; meanwhile, some newly launched projects are still in the initial stage of structural construction and have not yet entered the phase for the mass procurement of green building materials, leading to natural fluctuations in the overall green procurement amount in line with construction progress.
In addition to continuously implementing the energy-saving and eco-friendly procurement policy in recent years, BES has gradually increased the adoption rate of energy-saving equipment and eco-friendly building materials in private construction projects and self-developed projects and has rolled out relevant applications across multiple projects. Since 2022, the Company has actively participated in the “Green Procurement Declaration Platform for Private Enterprises and Organizations” operated by the Ministry of Environment. In 2024, BES received letters of commendation and appreciation certificates issued by the Environmental Protection Department of the Taipei City Government and the Nantou County Government and was awarded the “Outstanding Green Procurement Enterprise Award.” In 2025, it received the “Top Excellence Award for Private Sector Green Procurement Enterprises” from the Environmental Protection Department of New Taipei City.
》BES’s Local and Green Procurement Ratios Over the Past Three Years