BES is in the building materials and construction industry, primarily undertaking various construction projects. Clients (owners) include government agencies, public and private institutions, and private development companies. 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:


At our primary operating locations (including the operational boundaries defined in this report), we prioritize local sourcing to reduce carbon emissions from long‑distance transportation and support local business development. Based on new contracts worth over NTD 300,000, procurement statistics are categorized by the registered business address of the supplier as follows: In 2024, local procurement in Taiwan (including Penghu, Kinmen, and Matsu islands) totaled NTD 23,461,632,462. Green procurement amounted to NTD 559,592,367, accounting for 2.39% of total procurement. No procurement was made outside Taiwan. The amounts of both local and non-local procurement in other countries were also NTD 0. Therefore, Taiwan's local procurement ratio was 100%.
In recent years, BES has continued to promote environmentally friendly and energy-saving policies while also encouraging all departments to use eco-friendly products, such as energy-efficient equipment (e.g., LED lighting, energy-saving air conditioning systems, and products with eco-friendly, energy-saving, or water-saving labels). BES plans to gradually increase the adoption rate of energy-efficient and eco-friendly building materials in private sector projects and self-developed cases, with such materials already being used in most construction sites for enhancing overall green procurement efforts. Since 2022, BES has actively participated in the "Green Procurement Declaration Platform for Private Enterprises and Organizations" launched by the Ministry of Environment, Executive Yuan, which has significantly increased its green procurement amount and performance. BES was awarded a certificate of appreciation by the Department of Environmental Protection, Taipei City Government for this achievement. BES continues to develop the green supply chain and plans to launch a supplier sustainability advocacy program starting in 2025 to strengthen suppliers' sustainable operations and enhance their sustainability performance.

To enhance corporate sustainability, reduce impacts on the natural environment and society, and establish sound ethical standards, BES has formulated the "Supplier Code of Conduct Commitment Letter" (hereafter "the Commitment Letter"). In 2025, the Commitment Letter will undergo its revision to incorporate provisions on no deforestation, land conservation, and biodiversity protection. BES will continue to adopt a risk-based approach, dynamically reviewing the structure of its supply chain and the suitability of its management measures.

Since 2022, BES has incorporated ESG, CSR, and green building material certifications as part of the new supplier registration and screening process. During the bidding stage, invited suppliers are asked to complete the Corporate Sustainability Self-Assessment Questionnaire. Preference is given to suppliers with ESG, CSR, green building material certification, or reusable construction methods. During the supplier/ contractor assessment phase, evaluation items include their performance on progress, quality, occupational health and safety, and daily environmental protection management. This is intended to reduce the environmental impact caused by the construction industry. According to BES's Supplier Registration and Screening Guidelines, 110 new suppliers were onboarded in 2024, all of whom signed the "Supplier Code of Conduct Commitment Letter", achieving a 100% signing rate.

BES conducts assessments and evaluations of its suppliers. Based on the evaluation results, suppliers are categorized as Outstanding, Excellent, Grade A, Grade B, or Grade C. Suppliers rated as Grade C are classified as blacklisted and will not be invited to participate in future bidding.
Below are the BES supplier evaluation results over the past 3 years:

BES is in the building materials and construction industry, primarily undertaking various construction projects. Clients (owners) include government agencies, public and private institutions, and private development companies. 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:


At our primary operating locations (including the operational boundaries defined in this report), we prioritize local sourcing to reduce carbon emissions from long‑distance transportation and support local business development. Based on new contracts worth over NTD 300,000, procurement statistics are categorized by the registered business address of the supplier as follows: In 2024, local procurement in Taiwan (including Penghu, Kinmen, and Matsu islands) totaled NTD 23,461,632,462. Green procurement amounted to NTD 559,592,367, accounting for 2.39% of total procurement. No procurement was made outside Taiwan. The amounts of both local and non-local procurement in other countries were also NTD 0. Therefore, Taiwan's local procurement ratio was 100%.
In recent years, BES has continued to promote environmentally friendly and energy-saving policies while also encouraging all departments to use eco-friendly products, such as energy-efficient equipment (e.g., LED lighting, energy-saving air conditioning systems, and products with eco-friendly, energy-saving, or water-saving labels). BES plans to gradually increase the adoption rate of energy-efficient and eco-friendly building materials in private sector projects and self-developed cases, with such materials already being used in most construction sites for enhancing overall green procurement efforts. Since 2022, BES has actively participated in the "Green Procurement Declaration Platform for Private Enterprises and Organizations" launched by the Ministry of Environment, Executive Yuan, which has significantly increased its green procurement amount and performance. BES was awarded a certificate of appreciation by the Department of Environmental Protection, Taipei City Government for this achievement. BES continues to develop the green supply chain and plans to launch a supplier sustainability advocacy program starting in 2025 to strengthen suppliers' sustainable operations and enhance their sustainability performance.

To enhance corporate sustainability, reduce impacts on the natural environment and society, and establish sound ethical standards, BES has formulated the "Supplier Code of Conduct Commitment Letter" (hereafter "the Commitment Letter"). In 2025, the Commitment Letter will undergo its revision to incorporate provisions on no deforestation, land conservation, and biodiversity protection. BES will continue to adopt a risk-based approach, dynamically reviewing the structure of its supply chain and the suitability of its management measures.

Since 2022, BES has incorporated ESG, CSR, and green building material certifications as part of the new supplier registration and screening process. During the bidding stage, invited suppliers are asked to complete the Corporate Sustainability Self-Assessment Questionnaire. Preference is given to suppliers with ESG, CSR, green building material certification, or reusable construction methods. During the supplier/ contractor assessment phase, evaluation items include their performance on progress, quality, occupational health and safety, and daily environmental protection management. This is intended to reduce the environmental impact caused by the construction industry. According to BES's Supplier Registration and Screening Guidelines, 110 new suppliers were onboarded in 2024, all of whom signed the "Supplier Code of Conduct Commitment Letter", achieving a 100% signing rate.

BES conducts assessments and evaluations of its suppliers. Based on the evaluation results, suppliers are categorized as Outstanding, Excellent, Grade A, Grade B, or Grade C. Suppliers rated as Grade C are classified as blacklisted and will not be invited to participate in future bidding.
Below are the BES supplier evaluation results over the past 3 years:
