Sustainability

Sustainability Overview

Dehwa Construction has established a comprehensive sustainability governance framework. Guided by executive management, stakeholder engagement, and material topic assessments, we formulate sustainable strategies across economic, environmental, and social dimensions to foster long-term coexistence with the environment.

Message from the Chairman

Chairman of Dehwa Construction

Dehwa Construction, with 45 years of architectural expertise, together with Lihwa , which has been deeply rooted in the industry for 27 years, have jointly witnessed the evolution and transformation of Taiwan’s construction sector. We have accumulated profound technical foundations and converted this cross-century experience into the core driving force behind our sustainable operations.

【Quality-Driven: Extending Building Lifespans】

We remain consistently dedicated to providing structures built to high-quality and high-seismic standards, ensuring long-term peace of mind for residents. This serves not only as a safeguard for occupants, but also directly reduces resource depletion and environmental impact at the source by extending building service life and minimizing premature demolition and reconstruction.

【Tech-Lead: Digital Transformation and Low-Carbon】

In response to industrial innovation in construction, we actively adopt forward-looking technologies such as Building Information Modeling (BIM), prefabrication, and preassembly. Through precise digital management, we significantly improve construction accuracy while effectively reducing resource waste and carbon emissions. At the architectural design stage, we extensively incorporate eco-friendly and energy-efficient materials, striving to achieve benchmark goals in “Green Buildings” and “Smart Buildings.

【Sustainability : A Commitment to Climate Resilience】

As global environmental challenges intensify, Dehwa Construction fully adheres to ESG principles—representing not only our promise to the future, but also the concrete practice of our social responsibility. We will continue to drive environmental innovation, focus on enhancing energy management efficiency, and proactively address risks brought by climate change. We firmly believe these efforts will enable Dehwa Construction to advance steadily on the path of sustainable development while creating positive value and impact for society.

Vision and Mission

Dehwa Construction takes “building a sustainable society together with the public to share a prosperous future” as its vision, and adheres to its mission of “delivering safe, high-quality buildings to society.” Integrity, quality, environmental protection, and safety form the core values of the company. Based on issues prioritized by stakeholders, Dehwa Construction has established four major sustainability strategies: focusing on governance and integrity, creating quality and value, promoting sustainable environmental innovation, and fostering workplace safety and well-being. Moving forward, the company will formulate concrete measures and actions aligned with these strategies to ensure balanced development between business operations and social-environmental responsibilities, continuously fulfilling its commitment to sustainable management.

Dehwa Construction Sustainable Governance Blueprint
Vision Building a sustainable society together with the public to share a prosperous future
Mission Delivering safe, high-quality buildings to society
Sustainability Strategy Focus on Governance & Integrity Create Quality & Value Promote Sustainable Environmental Innovation Foster Workplace Safety & Well-Being
Strategic Scope Establish a transparent, accountable, and resilient corporate governance framework. Strictly comply with construction and commercial regulations, enhance risk management and operational continuity, and uphold business integrity as the foundation of sustainable growth. Maintain excellence in engineering quality and service while integrating green and sustainable design concepts. Leverage industry influence to collaborate with contractors and suppliers on responsible procurement, creating long-term architectural value together. Commit to reducing the environmental impact of construction projects. Actively promote construction waste reduction, proper soil and rock management, and resource recycling to fulfill our commitment to green construction and eco-friendliness. Commit to implementing a workplace culture of “Safety First, People-Centric.” We continuously reinforce jobsite safety protection systems to minimize industrial accidents, while extending care to worker food safety and physical and mental health.
Functional Working Group Sustainable Governance Working Group Quality & Service Working Group Sustainable Supply Chain Working Group Green Environment Working Group Friendly Workplace & Occupational Safety Working Group
Material Topics Risk Management & Regulatory Compliance Product Quality & Sustainable Design Customer Service Quality & Satisfaction Sustainable Supply Chain Management Resource Circulation & Waste Management Workplace Safety & Employee Health Talent Development & Employee Rights
Corresponding SDGs SDG 16 SDG 9 SDG 11 SDG 12 SDG 12 SDG 3 SDG 8
Core Values Integrity Quality Environmental Protection Safety
Dehwa Construction Sustainable Governance Blueprint
Vision
Building a sustainable society together with the public to share a prosperous future
Mission
Delivering safe, high-quality buildings to society
Focus on Governance & Integrity Integrity
Strategic Scope
Establish a transparent, accountable, and resilient corporate governance framework. Strictly comply with construction and commercial regulations, enhance risk management and operational continuity, and uphold business integrity as the foundation of sustainable growth.
Functional Working Group
Sustainable Governance Working Group
Material Topics
Risk Management & Regulatory Compliance
Corresponding SDGs
SDG 16
Create Quality & Value Quality
Strategic Scope
Maintain excellence in engineering quality and service while integrating green and sustainable design concepts. Leverage industry influence to collaborate with contractors and suppliers on responsible procurement, creating long-term architectural value together.
Functional Working Group
Quality & Service Working Group Sustainable Supply Chain Working Group
Material Topics
Product Quality & Sustainable Design Customer Service Quality & Satisfaction Sustainable Supply Chain Management
Corresponding SDGs
SDG 9 SDG 11 SDG 12
Promote Sustainable Environmental Innovation Environmental Protection
Strategic Scope
Commit to reducing the environmental impact of construction projects. Actively promote construction waste reduction, proper soil and rock management, and resource recycling to fulfill our commitment to green construction and eco-friendliness.
Functional Working Group
Green Environment Working Group
Material Topics
Resource Circulation & Waste Management
Corresponding SDGs
SDG 12
Foster Workplace Safety & Well-Being Safety
Strategic Scope
Commit to implementing a workplace culture of “Safety First, People-Centric.” We continuously reinforce jobsite safety protection systems to minimize industrial accidents, while extending care to worker food safety and physical and mental health.
Functional Working Group
Friendly Workplace & Occupational Safety Working Group
Material Topics
Workplace Safety & Employee Health Talent Development & Employee Rights
Corresponding SDGs
SDG 3 SDG 8

Governance Structure for Sustainability

GRI 2-9、GRI 2-12、GRI 2-13、GRI 2-14、GRI 2-17

To strengthen its sustainability management system, Dehwa Construction has established a sustainability governance framework with clear division of labor from the governance level to the execution level. Originally, the “Corporate Sustainability Committee” was set up under the Board of Directors to serve as an operational platform for advancing sustainability initiatives. However, after a year of practical operations and strategic progression, the company formally adjusted its governance hierarchy in 2024, elevating the Corporate Sustainability Committee to a strategic decision-making and oversight body operating alongside the Board of Directors—substantially reinforcing the status and importance of sustainability topics within corporate governance.

Under this new framework, the Corporate Sustainability Committee is composed of Board members responsible for reviewing material sustainability topics, setting mid-to-long-term targets, and regularly supervising the implementation of sustainability policies and risk impact management. To address environmental and social impacts facing the enterprise, the Chairman specifically oversees and directs management efforts, ensuring that the governance level can promptly grasp material topics and formulate responsive decisions, thereby strengthening organizational resilience and sustainable momentum.

Under the Committee, the “Corporate Sustainability Office” has been established, with the President concurrently serving as the Chief Sustainability Officer (CSO) to oversee planning and strategic execution. Key functions include formulating annual action plans, managing sustainability project progress, tracking the outcomes of environmental and social impact responses, and regularly reporting back to the Corporate Sustainability Committee to ensure strategy implementation and ongoing dialogue with the governance level.

At the practical execution level, the “ESG Execution Taskforce”—comprising senior executives and department heads—takes charge of driving project progress, resource integration, and cross-departmental collaboration based on guidance from the Sustainability Office, while providing frontline insights and operational challenges back to the strategic planning tier.

This governance structure upgrade signifies Dehwa Construction’s transition toward a sustainability governance system characterized by greater strategic direction and decision-making autonomy. By organically linking governance and execution tiers, the company continues to deepen the overall realization of its sustainability goals. Furthermore, to enhance governance members’ grasp of sustainability topics and decision-making quality, members of Dehwa Construction’s highest governance body (including the Board of Directors and the Corporate Sustainability Committee) actively participated in decision-making meetings and professional seminars on sustainable development topics in 2025, accumulating a total of 51 hours for the year. This demonstrates the governance tier’s profound commitment to and continuous improvement in sustainable development.

Vision and Mission

Dehwa Construction takes “building a sustainable society together with the public to share a prosperous future” as its vision, and adheres to its mission of “delivering safe, high-quality buildings to society.” Integrity, quality, environmental protection, and safety form the core values of the company. Based on issues prioritized by stakeholders, Dehwa Construction has established four major sustainability strategies: focusing on governance and integrity, creating quality and value, promoting sustainable environmental innovation, and fostering workplace safety and well-being. Moving forward, the company will formulate concrete measures and actions aligned with these strategies to ensure balanced development between business operations and social-environmental responsibilities, continuously fulfilling its commitment to sustainable management.

Sustainable Governance Organizational Structure
Board of Directors
Chairman
Vice Chairman
President
ESG Execution Working Group
Corporate Sustainability Committee
Corporate Sustainability Office Sustainable Governance Working Group Sustainable Supply Chain Working Group Green Environment Working Group Quality & Service Working Group Friendly Workplace & Occupational Safety Working Group
Board of Directors
Corporate Sustainability Committee
Chairman
Vice Chairman
Corporate Sustainability Office
President
ESG Execution Working Group
Sustainable Governance Working Group
Sustainable Supply Chain Working Group
Green Environment Working Group
Quality & Service Working Group
Friendly Workplace & Occupational Safety Working Group

Materiality Assessment Process

GRI 3-1、GRI 3-2

The identification of material topics at Dehwa Construction is deeply rooted in the practical experience accumulated through daily operational management. Weekly site management meetings serve as a platform for site heads to provide real-time reports and engage in discussions regarding construction progress, occupational health and safety, environmental compliance, and risk matters. Simultaneously, the Corporate Sustainability Committee regularly receives briefing presentations from consultants alongside departmental performance reports, enabling senior executives to continuously monitor potential organizational impacts and stakeholder concerns through routine administrative oversight.

Consequently, Dehwa Construction’s seven material topics represent a management consensus formed through long-term business practices and years of stakeholder interactions. Building upon this foundation, the company has established a systematic, periodic review mechanism—conducting a comprehensive inventory every two years and utilizing regular rolling reviews by the Committee to ensure the ongoing relevance of these topics. In accordance with this mechanism, the evaluation and confirmation of the seven material topics were completed for the current year. This report aligns closely with these topics, focusing on disclosing the corresponding management approaches and progress toward targets.

Following international standards, the identification process consists of five main steps:

Step Process Description
STEP 01 Understand Organizational Context Establishing Operational Context & Impact Scope Prior to initiating the identification process, the sustainability team systematically reviewed Dehwa Construction's core business domains (general contracting, commercial, residential, and hotel construction projects), key business relationships (clients, suppliers, subcontractors, etc.), industry environment, and regulatory background. Referencing global sustainability trends and peer practices in the construction sector, the team established the boundaries and scope for discussion, forming the baseline framework for subsequent topic gathering and impact assessment.
STEP 02 Identify Topics Stakeholder Engagement In accordance with the AA1000 SES engagement standard, questionnaires were distributed to members of the Corporate Sustainability Committee and the Chief Sustainability Officer. This process systematically identified six key stakeholder groups with high influence on Dehwa Construction: Clients (Property Owners), Suppliers (Subcontractors), Employees (including Senior Executives), Banks, Academia, and Society (including Media and NGOs).
Topic Collection A broad list of potential sustainability topics was compiled from daily stakeholder interactions and benchmarked against major international standards (e.g., GRI, SASB, TNFD), industry risk trends, and the UN Sustainable Development Goals (SDGs). Following internal review and consolidation by senior executives and the Corporate Sustainability Committee, 20 potential sustainability topics were shortlisted in 2025 as the core list for impact analysis.
STEP 03 Assess Impacts Double Impact Assessment The sustainability team compiled the questionnaire survey, retrieving 152 valid stakeholder responses for the year. Combining internal professional feedback from senior management and the sustainability team, and strictly adhering to the GRI 2021 Standards, the company carefully evaluated the positive and negative impact degrees of potential topics on corporate operations, as well as their actual and potential impacts on the economy, environment, and society (including human rights).
STEP 04 Determine Materiality Matrix Ranking & Prioritization Consolidating internal and external impact scoring results alongside expert opinions and construction industry benchmarks, the topics were prioritized. Seven core material topics for 2025 were ultimately identified and confirmed through review by the Sustainability Reporting Working Group and senior management meetings, serving as the main pillars for key disclosures and performance responses in this report.
STEP 05 Validation & Confirmation Executive Board Approval & Resource Allocation The identified material topics were submitted to the Corporate Sustainability Committee for review by the highest governance level and senior executives, ensuring that all seven topics align closely with the organization's business strategies and sustainability roadmap. Upon formal review and approval, they were integrated into the disclosure framework of this report. Moving forward, management approaches and responsible executing units for each topic will be progressively deliberated within the Committee to track progress and fulfill stakeholder expectations.
Material Topics Identification Process
STEP 01 Understand Organizational Context
Process
Establishing Operational Context & Impact Scope
Description
Prior to initiating the identification process, the sustainability team systematically reviewed Dehwa Construction's core business domains (general contracting, commercial, residential, and hotel construction projects), key business relationships (clients, suppliers, subcontractors, etc.), industry environment, and regulatory background. Referencing global sustainability trends and peer practices in the construction sector, the team established the boundaries and scope for discussion, forming the baseline framework for subsequent topic gathering and impact assessment.
STEP 02 Identify Topics
Process 1
Stakeholder Engagement
In accordance with the AA1000 SES engagement standard, questionnaires were distributed to members of the Corporate Sustainability Committee and the Chief Sustainability Officer. This process systematically identified six key stakeholder groups with high influence on Dehwa Construction: Clients (Property Owners), Suppliers (Subcontractors), Employees (including Senior Executives), Banks, Academia, and Society (including Media and NGOs).
Process 2
Topic Collection
A broad list of potential sustainability topics was compiled from daily stakeholder interactions and benchmarked against major international standards (e.g., GRI, SASB, TNFD), industry risk trends, and the UN Sustainable Development Goals (SDGs). Following internal review and consolidation by senior executives and the Corporate Sustainability Committee, 20 potential sustainability topics were shortlisted in 2025 as the core list for impact analysis.
STEP 03 Assess Impacts
Process
Double Impact Assessment
Description
The sustainability team compiled the questionnaire survey, retrieving 152 valid stakeholder responses for the year. Combining internal professional feedback from senior management and the sustainability team, and strictly adhering to the GRI 2021 Standards, the company carefully evaluated the positive and negative impact degrees of potential topics on corporate operations, as well as their actual and potential impacts on the economy, environment, and society (including human rights).
STEP 04 Determine Materiality
Process
Matrix Ranking & Prioritization
Description
Consolidating internal and external impact scoring results alongside expert opinions and construction industry benchmarks, the topics were prioritized. Seven core material topics for 2025 were ultimately identified and confirmed through review by the Sustainability Reporting Working Group and senior management meetings, serving as the main pillars for key disclosures and performance responses in this report.
STEP 05 Validation & Confirmation
Process
Executive Board Approval & Resource Allocation
Description
The identified material topics were submitted to the Corporate Sustainability Committee for review by the highest governance level and senior executives, ensuring that all seven topics align closely with the organization's business strategies and sustainability roadmap. Upon formal review and approval, they were integrated into the disclosure framework of this report. Moving forward, management approaches and responsible executing units for each topic will be progressively deliberated within the Committee to track progress and fulfill stakeholder expectations.

Stakeholder Engagement

GRI2-16、GRI 2-26、GRI 2-29

In accordance with the international AA1000 Stakeholder Engagement Standard (AA1000 SES), Dehwa Construction systematically identifies stakeholders across its value chain and utilizes regular and ad-hoc communication mechanisms to ensure their needs and expectations are fully considered. Following initial identification by the ESG Task Force and operational departments, members of the Sustainability Committee and senior executives evaluate and prioritize stakeholders based on five criteria: dependency, responsibility, tension, influence, and diverse perspectives.

Through this process, seven key stakeholder categories were identified: Clients (including Property Owners), Suppliers (including Subcontractors), Employees (including Senior Executives), Banks, Academia, Media, and Non-Governmental Organizations (NGOs). These finalized categories are integrated into the company’s sustainability engagement mechanism, facilitating active communication through multiple channels.

Stakeholder Significance to the Organization Topics of Concern Channels & Frequency Communication Outcomes
Employees Talent and innovation are central to our core competitiveness. We attach great importance to employee care, providing competitive compensation, comprehensive benefits, and diverse skill transformation opportunities on the foundation of a safe working environment. We are committed to building a happy workplace with work-life balance, supporting colleagues in realizing self-worth through career growth while shaping a resilient and dynamic corporate team. Compensation & Employee Benefits
  • Executive Management Meetings Weekly
  • Departmental Meetings Regularly
  • Internal Training Programs Monthly
  • External Training & Certification Ad hoc
  • Email Announcements Ad hoc
  • Labor-Management Meetings Quarterly
  • Performance Evaluations Annually
  • Employee Hotline Real-time
  • Employee Care & Consultation Monthly
  • Attendance Management System Ad hoc
In 2025, 10 internal training courses were organized to enhance employees' professional competence. Regarding labor relations, multi-tiered two-way communication mechanisms were sustained through employee hotlines, departmental meetings, and labor-management meetings to ensure timely responses to employee feedback.
For physical and mental health care, we implemented an appointed workplace physician system, conducting 52 professional health consultations throughout the year.
The attendance management system operated stably year-round, strengthening administrative efficiency and convenience.
Clients
(Property Owners) 		Clients serve as the pillar of our corporate operations. Dehwa Construction centers on customer needs, delivering high-quality engineering services and cherishing every engagement to build trust. Because client requirements directly shape project execution, we place high value on interaction to foster innovation and mutual growth. Occupational Health & Safety
  • Phone & Email Communications Real-time
  • Satisfaction Surveys & Feedback Annually
  • Project Meetings Ad hoc
  • Handover Inspection & Delivery By Appointment
  • Customer Design Change (CDC) By Appointment
  • Formal Contract Briefing By Appointment
  • Community Events Semi-annually
  • Client Visits -
In 2024, real-time communication and feedback were strengthened via telephone, email, and visits. Executive management held 35 meetings and visited 8 major client organizations, providing weekly status updates and coordination regarding construction progress and design modification requests.
Suppliers
(Subcontractors) 		Supplier collaboration directly affects quality, schedule, and customer satisfaction. We are committed to building stable, mutually beneficial partnerships, jointly promoting environmental responsibility and occupational safety to drive industry-wide value. Risk Management
  • Supplier Assemblies Project-based
  • Safety Accord Committee Meetings Project-based
  • Site Management Meetings Project-based
  • Handover Preparation Meetings Project-based
  • Safety & Health Training Courses -
  • Phone & Email Communications Real-time
  • Pre-procurement Meetings Ad hoc
  • Procurement Negotiation Meetings Ad hoc
  • Supplier Briefings Ad hoc
Multiple supplier briefings and negotiations were convened during the year, including 16 price negotiation sessions and 6 pre-procurement meetings. New vendor evaluations were conducted for 8 potential suppliers alongside 5 on-site factory audits. 3 suppliers were admitted into the corporate vendor database. In addition, 132 emails and phone communications resolved material delivery schedules and site coordination promptly.
Banks & Financial Institutions Banks play a pivotal role in corporate financing, capital management, and financial stability. Dehwa Construction maintains strong mutual trust and financial transparency to secure necessary financing for business growth. Operational Resilience & Financial Stability Regulatory Compliance
  • Financing Briefings Ad hoc
  • On-site Visits & Business Meetings Ad hoc
  • Financial Disclosure via Phone/Email Real-time / Ad hoc
Maintained consistent contact with financial institutions, providing real-time project financial information via phone and email. In 2025, bank representatives conducted on-site visits to review construction progress and capital planning, facilitating smooth credit evaluation procedures.
Academia Academia provides cutting-edge research insights and technological innovations (e.g., BIM application, low-carbon construction methods) that support technological advancement. Industry-academia collaboration enhances industry influence and supports talent cultivation. Regulatory Compliance
  • Student Internship Programs Annually
  • Academic Cooperation & Technical Exchanges Ad hoc
Dehwa Construction actively promoted industry-academia partnerships, welcoming 20 youth interns in 2025 to participate in construction site management and practical engineering operations.
During the post-internship debriefing, interns offered valuable suggestions regarding energy-saving techniques and climate risk responses from a fresh perspective. The company also extended full-time job opportunities, strengthening talent recruitment and fostering sustainable innovation.
Society
(Media, NGOs & Local Communities) 		The public, media, and NGOs represent essential forces for corporate governance and progress. Dehwa Construction fulfills its corporate citizenship through transparent information disclosure and compliant operations, co-creating a sustainable environment. Regulatory Compliance Resource Recycling & Waste Management
  • Official Website / Contact Email Real-time
  • Annual ESG Sustainability Report Annually
  • Association & NGO Meetings Ad hoc
  • Press Releases & Media Announcements Ad hoc
Annual ESG Sustainability Reports have been published since 2023. In 2026, the company received the Taiwan Sustainable Building Award in the Building ESG Performance category. No major controversy impacting corporate reputation occurred throughout the year.
Stakeholder Engagement & Communication
Employees
01
Significance to the Organization
Talent and innovation are central to our core competitiveness. We attach great importance to employee care, providing competitive compensation, comprehensive benefits, and diverse skill transformation opportunities on the foundation of a safe working environment. We are committed to building a happy workplace with work-life balance, supporting colleagues in realizing self-worth through career growth while shaping a resilient and dynamic corporate team.
Topics of Concern
Compensation & Employee Benefits
Channels & Frequency
Executive Management Meetings Weekly
Departmental Meetings Regularly
Internal Training Programs Monthly
External Training & Certification Ad hoc
Email Announcements Ad hoc
Labor-Management Meetings Quarterly
Performance Evaluations Annually
Employee Hotline Real-time
Employee Care & Consultation Monthly
Attendance Management System Ad hoc
Communication Outcomes
In 2025, 10 internal training courses were organized to enhance employees' professional competence. Regarding labor relations, multi-tiered two-way communication mechanisms were sustained through employee hotlines, departmental meetings, and labor-management meetings to ensure timely responses to employee feedback.
For physical and mental health care, we implemented an appointed workplace physician system, conducting 52 professional health consultations throughout the year.
The attendance management system operated stably year-round, strengthening administrative efficiency and convenience.
Clients (Property Owners)
02
Significance to the Organization
Clients serve as the pillar of our corporate operations. Dehwa Construction centers on customer needs, delivering high-quality engineering services and cherishing every engagement to build trust. Because client requirements directly shape project execution, we place high value on interaction to foster innovation and mutual growth.
Topics of Concern
Occupational Health & Safety
Channels & Frequency
Phone & Email Communications Real-time
Satisfaction Surveys & Feedback Annually
Project Meetings Ad hoc
Handover Inspection & Delivery By Appointment
Customer Design Change (CDC) By Appointment
Formal Contract Briefing By Appointment
Community Events Semi-annually
Client Visits -
Communication Outcomes
In 2024, real-time communication and feedback were strengthened via telephone, email, and visits. Executive management held 35 meetings and visited 8 major client organizations, providing weekly status updates and coordination regarding construction progress and design modification requests.
Suppliers (Subcontractors)
03
Significance to the Organization
Supplier collaboration directly affects quality, schedule, and customer satisfaction. We are committed to building stable, mutually beneficial partnerships, jointly promoting environmental responsibility and occupational safety to drive industry-wide value.
Topics of Concern
Risk Management
Channels & Frequency
Supplier Assemblies Project-based
Safety Accord Committee Meetings Project-based
Site Management Meetings Project-based
Handover Preparation Meetings Project-based
Safety & Health Training Courses -
Phone & Email Communications Real-time
Pre-procurement Meetings Ad hoc
Procurement Negotiation Meetings Ad hoc
Supplier Briefings Ad hoc
Communication Outcomes
Multiple supplier briefings and negotiations were convened during the year, including 16 price negotiation sessions and 6 pre-procurement meetings. New vendor evaluations were conducted for 8 potential suppliers alongside 5 on-site factory audits. 3 suppliers were admitted into the corporate vendor database. In addition, 132 emails and phone communications resolved material delivery schedules and site coordination promptly.
Banks & Financial Institutions
04
Significance to the Organization
Banks play a pivotal role in corporate financing, capital management, and financial stability. Dehwa Construction maintains strong mutual trust and financial transparency to secure necessary financing for business growth.
Topics of Concern
Operational Resilience & Financial Stability Regulatory Compliance
Channels & Frequency
Financing Briefings Ad hoc
On-site Visits & Business Meetings Ad hoc
Financial Disclosure via Phone/Email Real-time / Ad hoc
Communication Outcomes
Maintained consistent contact with financial institutions, providing real-time project financial information via phone and email. In 2025, bank representatives conducted on-site visits to review construction progress and capital planning, facilitating smooth credit evaluation procedures.
Academia
05
Significance to the Organization
Academia provides cutting-edge research insights and technological innovations (e.g., BIM application, low-carbon construction methods) that support technological advancement. Industry-academia collaboration enhances industry influence and supports talent cultivation.
Topics of Concern
Regulatory Compliance
Channels & Frequency
Student Internship Programs Annually
Academic Cooperation & Technical Exchanges Ad hoc
Communication Outcomes
Dehwa Construction actively promoted industry-academia partnerships, welcoming 20 youth interns in 2025 to participate in construction site management and practical engineering operations.
During the post-internship debriefing, interns offered valuable suggestions regarding energy-saving techniques and climate risk responses from a fresh perspective. The company also extended full-time job opportunities, strengthening talent recruitment and fostering sustainable innovation.
Society (Media, NGOs & Local Communities)
06
Significance to the Organization
The public, media, and NGOs represent essential forces for corporate governance and progress. Dehwa Construction fulfills its corporate citizenship through transparent information disclosure and compliant operations, co-creating a sustainable environment.
Topics of Concern
Regulatory Compliance Resource Recycling & Waste Management
Channels & Frequency
Official Website / Contact Email Real-time
Annual ESG Sustainability Report Annually
Association & NGO Meetings Ad hoc
Press Releases & Media Announcements Ad hoc
Communication Outcomes
Annual ESG Sustainability Reports have been published since 2023. In 2026, the company received the Taiwan Sustainable Building Award in the Building ESG Performance category. No major controversy impacting corporate reputation occurred throughout the year.

Materiality Assessment

In 2025, Dehwa Construction fully upgraded its materiality identification methodology in alignment with the GRI 2021 Standards. The process incorporates a comprehensive three-dimensional evaluation considering Operational Impact, Sustainability Impact, and Stakeholder Concern level. The identification relied on the professional judgment of executive management and the internal sustainability team, supplemented by 152 valid stakeholder questionnaires collected across 6 major categories (employees, clients/property owners, suppliers/subcontractors, banks, academia, and society), ensuring that the outcomes accurately reflect internal and external expectations.

Degree of Operational Impact
Executive management evaluated the impact of each topic on business operations, financial performance, and market competitiveness, taking into account the probability of occurrence. Matrix analysis reveals that Regulatory Compliance, Talent Development and Capacity Building, Occupational Health and Safety Management, and Product Quality and Safety Management are recognized as key topics with a high likelihood of occurrence and the greatest operational impact. This underscores human resources and site safety management as foundational pillars for sustaining operational stability.

Degree of Sustainability Impact
The sustainability team assessed the positive benefits and potential negative risks of each topic on the environment and society. Results indicate that social dimensions (such as talent, health, and stakeholder communication) possess significant potential for positive value creation. Governance dimensions show higher risk sensitivity, where non-compliance directly impairs business operations. Meanwhile, environmental dimensions (such as carbon reduction and resource efficiency) offer transition opportunities despite posing higher management costs and systemic setup pressures.

Degree of Stakeholder Concern
Reflecting the emphasis placed on specific topics by external stakeholders, survey results show distinct priorities across groups: internal employees focus heavily on compensation structure and benefits; clients (property owners) prioritize occupational health and safety; whereas supply chain partners, financial institutions, and academic institutions closely monitor risk management, operational resilience, and regulatory compliance. Combining quantitative cross-analysis across these three dimensions, Dehwa Construction mapped out the 2025 Materiality Matrix. Following iterative discussions in executive management meetings, 8 core topics demonstrating high concern and high impact potential were shortlisted from 20 initial potential topics.

To further align with the company's overall sustainability blueprint and internal management mechanisms, "Risk Management and Operational Resilience" was integrated with "Regulatory Compliance" under the governance dimension. This resulted in 7 core material topics for the year (including: Risk Control and Regulatory Compliance, Product Quality and Sustainable Design, Customer Service Quality and Satisfaction, Sustainable Supply Chain Management, Resource Recycling and Waste Management, Workplace Safety and Employee Health, Talent Development and Employee Rights). Moving forward, these will serve as the guiding principles for ESG disclosures, strategy development, and resource allocation.

Sustainability Materiality Matrix
Social Topics
Environmental Topics
Governance Topics
* Bubble Size: Level of Stakeholder Concern
Note: The stratification of this matrix is based on the relative position of normalized X and Y coordinates. Topic tiers are determined by evaluating planar distribution density alongside strategic identification requirements to reflect relative intensity levels, rather than through fixed numerical boundaries.

Materiality Topics and Organizational Impact Boundaries

Topic Positive and Negative Impact Analysis
Material Topic Topic Description Value Chain Impact Corresponding GRI Standard Responsible Department Report Chapter
Internal
Own Operations 		External
Upstream 		External
Midstream 		External
Downstream
Risk Management &
Regulatory Compliance 		In an environment of escalating compliance responsibilities and operational risks, a robust governance system is key to stable operations. Dehwa Construction discloses the Board's oversight mechanism for ESG and climate risks, establishes an enterprise risk management framework, and formulates business continuity plans for major operational disruptions. Simultaneously, it implements codes of integrity management and anti-corruption/anti-fraud policies to strengthen corporate resilience and ensure stakeholder trust. ● ▲ ▲ ▲ GRI 2-25
GRI 2-26
GRI 2-27 		President's Office
Service Dept. 		CH 2. Integrity
Product Quality &
Sustainable Design 		The lifecycle of a building is closely tied to occupants' health. Dehwa Construction is committed to disclosing the proportion of low-carbon/eco-friendly green building materials used, executing rigorous engineering quality inspection mechanisms, and achieving green building certifications. Furthermore, it enhances structural safety and health/safety assessments during the usage stage to create long-term sustainable value. ● ● ● ● Company-Specific Planning Dept. CH 3. Excellence
Customer Service Quality
& Satisfaction 		Client satisfaction is central to evaluating project quality. Dehwa Construction values client feedback, discloses client satisfaction survey results, and optimizes construction warranty, after-sales service, and complaint handling procedures. Additionally, it strictly implements data protection measures for confidential client information (such as architectural drawings) to maintain long-term trusted relationships. ● ● Company-Specific President's Office
Business Dept. 		CH 3. Excellence
Sustainable Supply Chain
Management 		The construction industry relies heavily on upstream and downstream collaboration. Dehwa Construction discloses ESG screening mechanisms for suppliers and contractors and sets requirements for local procurement ratios. To drive value chain transformation, it is gradually adopting ISO 20400 sustainable procurement principles, detailing responsible sourcing policies, and highlighting supplier EHS audit outcomes to foster joint social responsibility. ● ● ● ● GRI 204
GRI 308 		Business Dept.
President's Office 		CH 3. Excellence
Resource Circulation &
Waste Management 		Construction waste and resource consumption represent core environmental impacts in the sector. Dehwa Construction discloses construction waste volume, surplus soil and gravel management, recycling rates, and legal disposal tracking while adopting circular economy measures (recycled materials). Concurrently, it integrates GHG inventories (Scope 1, Scope 2, and evaluated Scope 3) with energy consumption management to define decarbonization pathways. ● ● ● GRI 306 President's Office
Engineering Dept.
Planning Dept. 		CH 4. Sustainability
Workplace Safety &
Employee Health 		Prioritizing site safety is the paramount task in construction. Dehwa Construction has established a comprehensive OHS management system for employees and contractors, strengthening site safety inspections, occupational accident statistics, and preventive measures to build a zero-accident safety culture and fully safeguard all workers' health. ● ▲ GRI 403 President's Office
Service Dept.
Engineering Dept. 		CH 5. People & Welfare
Talent Development &
Employee Rights 		Outstanding talent is the foundation of corporate resilience. Dehwa Construction discloses recruitment and retention strategies, professional training, and comprehensive employee benefits (including strict food safety oversight for site meals). This year emphasizes foreign migrant worker welfare and human rights care (such as improved dormitory environments, living support, and care mechanisms) alongside DEI policies to achieve human-centric sustainability. ● GRI 401
GRI 404
GRI 405 		President's Office
Service Dept. 		CH 5. People & Welfare
● Direct Impact ▲ Indirect Impact
Material Topics & Value Chain Impact
Below is the breakdown of impact scope, corresponding GRI standards, responsible departments, and report chapters by material topic.
Risk Management & Regulatory Compliance
Governance G
TOPIC DESCRIPTION
In an environment of escalating compliance responsibilities and operational risks, a robust governance system is key to stable operations. Dehwa Construction discloses the Board's oversight mechanism for ESG and climate risks, establishes an enterprise risk management framework, and formulates business continuity plans for major operational disruptions. Simultaneously, it implements codes of integrity management and anti-corruption/anti-fraud policies to strengthen corporate resilience and ensure stakeholder trust.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream ▲
External
Midstream ▲
External
Downstream ▲
GRI Standard
GRI 2-25
GRI 2-26
GRI 2-27
Department
President's Office
Service Dept.
Chapter
CH 2. Integrity
Product Quality & Sustainable Design
Environment E
TOPIC DESCRIPTION
The lifecycle of a building is closely tied to occupants' health. Dehwa Construction is committed to disclosing the proportion of low-carbon/eco-friendly green building materials used, executing rigorous engineering quality inspection mechanisms, and achieving green building certifications. Furthermore, it enhances structural safety and health/safety assessments during the usage stage to create long-term sustainable value.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream ●
External
Midstream ●
External
Downstream ●
GRI Standard
Company-Specific
Department
Planning Dept.
Chapter
CH 3. Excellence
Customer Service Quality & Satisfaction
Environment E
TOPIC DESCRIPTION
Client satisfaction is central to evaluating project quality. Dehwa Construction values client feedback, discloses client satisfaction survey results, and optimizes construction warranty, after-sales service, and complaint handling procedures. Additionally, it strictly implements data protection measures for confidential client information (such as architectural drawings) to maintain long-term trusted relationships.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream —
External
Midstream —
External
Downstream ●
GRI Standard
Company-Specific
Department
President's Office
Business Dept.
Chapter
CH 3. Excellence
Sustainable Supply Chain Management
Environment E
TOPIC DESCRIPTION
The construction industry relies heavily on upstream and downstream collaboration. Dehwa Construction discloses ESG screening mechanisms for suppliers and contractors and sets requirements for local procurement ratios. To drive value chain transformation, it is gradually adopting ISO 20400 sustainable procurement principles, detailing responsible sourcing policies, and highlighting supplier EHS audit outcomes to foster joint social responsibility.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream ●
External
Midstream ●
External
Downstream ●
GRI Standard
GRI 204
GRI 308
Department
Business Dept.
President's Office
Chapter
CH 3. Excellence
Resource Circulation & Waste Management
Environment E
TOPIC DESCRIPTION
Construction waste and resource consumption represent core environmental impacts in the sector. Dehwa Construction discloses construction waste volume, surplus soil and gravel management, recycling rates, and legal disposal tracking while adopting circular economy measures (recycled materials). Concurrently, it integrates GHG inventories (Scope 1, Scope 2, and evaluated Scope 3) with energy consumption management to define decarbonization pathways.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream ●
External
Midstream ●
External
Downstream —
GRI Standard
GRI 306
Department
President's Office
Engineering Dept.
Planning Dept.
Chapter
CH 4. Sustainability
Workplace Safety & Employee Health
Social S
TOPIC DESCRIPTION
Prioritizing site safety is the paramount task in construction. Dehwa Construction has established a comprehensive OHS management system for employees and contractors, strengthening site safety inspections, occupational accident statistics, and preventive measures to build a zero-accident safety culture and fully safeguard all workers' health.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream —
External
Midstream ▲
External
Downstream —
GRI Standard
GRI 403
Department
President's Office
Service Dept.
Engineering Dept.
Chapter
CH 5. People & Welfare
Talent Development & Employee Rights
Social S
TOPIC DESCRIPTION
Outstanding talent is the foundation of corporate resilience. Dehwa Construction discloses recruitment and retention strategies, professional training, and comprehensive employee benefits (including strict food safety oversight for site meals). This year emphasizes foreign migrant worker welfare and human rights care (such as improved dormitory environments, living support, and care mechanisms) alongside DEI policies to achieve human-centric sustainability.
VALUE CHAIN IMPACT
Internal
Own Ops ●
External
Upstream —
External
Midstream —
External
Downstream —
GRI Standard
GRI 401
GRI 404
GRI 405
Department
President's Office
Service Dept.
Chapter
CH 5. People & Welfare
● Direct Impact ▲ Indirect Impact — Not Applicable