I. Target Audience (Scope of Application)
Industry classifications are determined based on the Taiwan Stock Exchange Corporation Rules for Classification and Adjustment of Industry Categories of Listed Companies and the Taipei Exchange Rules for Classification and Adjustment of Industry Categories of OTC Listed Companies.
This assessment applies to listed and OTC companies classified under the Building Materials and Construction Industry.
For unlisted companies wishing to use this industrial assessment, applicability is determined based on the Standard Industrial Classification of the Republic of China (11th Revised Edition, January 2021) issued by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan. It applies to industries related to building materials and construction, including Building Construction, Civil Engineering, Specialized Construction Activities, Architectural and Engineering Services, and Technical Testing and Analysis.
This assessment primarily targets building materials and construction companies that prepare Sustainability Reports. Companies (or business units) that have not yet prepared a Sustainability Report may still utilize this performance assessment to review their internal Occupational Health and Safety (OHS) implementation. However, metrics regarding public disclosure will not apply in the absence of other publicly available documents or channels.
It is recommended to prioritize a comprehensive, group-wide OHS performance assessment at the corporate level. Alternatively, companies may distribute the assessment among different subsidiaries or branch offices to conduct individual evaluations, based on their actual operational practices and division of labor.

II. Purpose of Use
To guide enterprises in continuously improving their occupational health and safety performance and to encourage proactive disclosure of execution outcomes in corporate sustainability reports, annual reports, websites, or other channels, this industry-specific performance assessment has been established. It aims to assist enterprises in self-evaluating their level of achievement. By utilizing standardized and quantifiable evaluation benchmarks, this tool provides a foundation for self-improvement, encouraging enterprises to enhance their performance and disclosure transparency year by year, thereby practicing sustainable workplace health and safety actions.

III. About the Assessment

1. Description of Performance Indicators
This assessment is developed based on the 2022 Guidelines for Practical Disclosure of Sustainable Workplace Health and Safety under the SDGs. The original 10 criteria have been consolidated into 8 core dimensions for scoring:

• Systematic Management
• Risk Assessment and Management
• Worker Participation
• Education and Training
• Health Services and Promotion
• Supply Chain/Value Chain Impact Management
• Occupational Injuries and Work-Related Illnesses
• Commitment and Voluntary Declaration (evaluating whether the enterprise has made public commitments, designated OHS as a material issue, and established quantitative management targets)

Based on the specific characteristics of the building materials and construction industry and focus areas recommended by experts, tailored performance indicators have been established using the leading indicators proposed in the Guidelines.
Special Note: This assessment focuses on key performance benchmarking. Leading indicators not included in this tool do not imply that enterprises are exempt from implementing them. Furthermore, the results of this assessment do not represent the enterprise's regulatory compliance status.

2. Implementation Status of Assessment Results
Enterprises should select a specific evaluation year. It is recommended to use the latest year disclosed in the Sustainability Report as the baseline (e.g., evaluating 2022 performance in 2023). To assess the completeness of implementation for each performance indicator, please select the single most accurate description based on the enterprise's current execution status (Single-Choice).

3. Bonus Items of Assessment Results
Bonus items are established based on industry characteristics, potential areas for investment, and indicators that enterprises are encouraged to publicly disclose for higher reference value. Please select all applicable descriptions based on the enterprise's current execution status (Multiple-Choice).
* Supply Chain Recommendation Code:
Please enter the stock code or Unified Business Number (UBN) of the enterprise(s) that invited you. If you were invited by multiple companies, please list all of them, separated by a semicolon (;).

• Example: If Company A (Stock Code: 3333) and Company B (UBN: 34444666) invited you, please enter: 3333; 34444666