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BOTH Sustainability Strategy

At BOTH, sustainability is not a peripheral topic — it is a core strategy that drives our long-term competitiveness. We firmly believe that true corporate success is measured not only by financial performance, but also by our positive impact on the environment, society, and governance (ESG). Guided by our founding principle of “building a business for good,” we integrate sustainability into every aspect of our operations. We have introduced the “VALUE” Strategy, focusing on the issues and areas where we can create meaningful and lasting impact. Through this approach, we deliver the most valuable services and solutions to support our clients’ sustainability journeys, while contributing responsibly to environmental protection and social progress.

VALUE Strategic Pillars

Vital Safety
Advancing Decarbonization
Leading Quality
Unified Symbiosis
Evolving Governance
We are committed to becoming one of the safest companies in the industry — ensuring that every worker returns home safely, in the same condition as when they arrived.
At BOTH, every decision must prioritize Health, Safety, and Environment (HSE). We uphold the principle that “leadership takes ownership of safety” and have established a safety culture built on “Safety First, Prevention-Oriented, and Comprehensive Risk Management.”

We are progressively building a globally integrated EHS management system aligned with the requirements of ISO 45001 and ISO 14001. This system covers all employees, subcontractors, and value chain partners, applying unified standards to ensure consistent safety performance across different project sites, countries, and teams.

At every project site, we implement structured safety management tools, including:
Project Safety Plan (PSP)
Job Hazard Analysis (JHA)
Permit-to-Work (PTW) System for High-Risk Operations
Pre-Task Planning (PTP)

These measures ensure that specific risks are identified, reviewed, and mitigated before work begins, significantly enhancing overall project controllability.
At the same time, we empower our employees and partners through targeted interventions such as safety training, supervision, and third-party safety audits. By continuously reducing exposure risks during construction and operations, we create a safer working environment for subcontractors and all on-site personnel.
We integrate sustainability principles throughout the entire project lifecycle — from design, procurement, manufacturing, and implementation to operation and maintenance — minimizing the environmental footprint of our projects, operations, and business activities.

During the early stages of projects, we promote sustainability assessments and advance energy-efficient design for cleanrooms and critical systems. We also support international green building certifications, such as LEED, helping our clients achieve superior environmental performance.

We have established a transparent and traceable supply chain system, requiring key suppliers to pass environmental qualification and compliance reviews, while promoting the use of green-certified materials.

By advancing modular manufacturing as an alternative to traditional on-site construction, we reduce on-site labor demand, minimize material waste, and improve energy efficiency.

Aligned with international EHS standards, we work to reduce the carbon footprint of construction activities and optimize the use of energy and water resources.

Within a controllable scope, we also assist clients in building green operational systems — extending equipment lifespan and enhancing overall energy efficiency.
We regard perfect delivery as a core corporate capability. Through end-to-end services — spanning design, construction, commissioning, and operational support — we ensure that every project is completed on schedule, to the highest standards, and delivers sustainable value to our clients.

Customer Service:We are committed to the satisfaction and success of every client. Guided by customer needs, we ensure predictable project outcomes and deliveries that exceed expectations. By pursuing efficient execution and eliminating all forms of waste, we help our clients stay ahead in competitive markets.

Quality Management:We uphold the quality philosophy of “Perfect Delivery, Reliable Operation.” Through rigorous quality planning, supplier audits, material traceability, critical sample process control, and digital quality management tools, we achieve right-first-time execution and ensure the stable operation of client facilities.

Innovation-Driven Approach:We integrate digital tools, BIM, and simulation technologies into both design and construction processes to enhance engineering reliability and efficiency.

Data Security & Privacy Protection: We strictly manage design documentation, process files, and construction data. By implementing access control, encryption, and secure backup systems, we safeguard our clients’ critical information throughout its entire lifecycle.
At BOTH, we pursue not only excellence in project delivery, but also shared growth with our employees, partners, and communities. Through collaboration and empowerment, we are building a sustainable and resilient value chain ecosystem.

Sustainable Supply Chain:We are committed to developing a sustainable and diversified supply chain ecosystem. By establishing a diversified supplier network, implementing rigorous qualification assessments, and adopting green procurement policies, we reduce concentration risks and enhance project resilience.

Diversity, Equity & Inclusion (DEI):We foster an open, inclusive, and multicultural workplace that respects differences and encourages innovation. We strive to ensure that every employee can realize their full potential in an environment that is safe, respectful, and motivating.

Employee Training & Development:We provide systematic training programs, cross-regional project experience, and clear career development pathways to continuously strengthen our employees’ professional expertise and leadership capabilities.

Community Development:We actively engage in local community development and charitable initiatives, supporting higher education and infrastructure projects. Through these efforts, we aim to create long-term social value in the regions where we operate.
BOTH upholds the principles of transparency, prudence, and accountability to ensure the company’s long-term sustainable development.

We have established a sound corporate governance structure, as well as comprehensive internal control and risk management systems. We strictly enforce anti-bribery and anti-corruption policies, ensuring that all projects comply with applicable laws, regulations, and compliance requirements. Through institutionalized processes, regular reviews, and proactive investor relations management, we enhance decision-making transparency and risk prevention capabilities. This provides reliable assurance to our clients, partners, and shareholders, while reinforcing a culture of integrity and compliance across our global operations.

Sustainability Assurance System

BOTH has established a top-down ESG governance structure with clearly defined responsibilities, ensuring that sustainability is embedded throughout the entire process of corporate strategy formulation and business execution.

Board and Management Oversight

The Board Strategy and Sustainability Committee is responsible for setting ESG strategic direction, making decisions on major sustainability-related issues, and overseeing risk management.

ESG Management Committee – Central Coordination

The ESG Management Committee oversees the implementation of ESG initiatives, formulates policies, manages key performance indicators, and coordinates cross-departmental collaboration.

ESG Task Force – Execution and Implementation

Cross-functional ESG task forces have been established across business units to integrate ESG metrics into performance evaluations and daily operations, ensuring shared accountability across the organization.

BOTH’s ESG information disclosure system strictly complies with domestic regulatory requirements while proactively aligning with leading international frameworks. In China, we fully adhere to stock exchange regulatory guidelines, as well as guidance issued by the Ministry of Finance and the Chinese Academy of Social Sciences. Internationally, we benchmark against globally recognized standards, including the GRI Standards, the United Nations Sustainable Development Goals (SDGs), and the IFRS Sustainability Disclosure Standards. By integrating local regulatory requirements with international best practices, we actively manage ESG ratings to enhance the transparency, compliance, and global recognition of our ESG governance.

BOTH implements a standardized and ongoing disclosure mechanism, regularly reporting ESG strategy progress and performance to stakeholders.

The Board Strategy and Sustainability Committee conducts regular assessments of the applicability and relevance of material ESG topics based on the principle of double materiality.
  • Disclose the management measures and improvement progress related to material ESG topics.
Regularly publish the Annual Sustainability / ESG Report:
  • Publicly disclose performance across various ESG topics under the three dimensions of Environmental, Social, and Governance (ESG). The Sustainability Committee is responsible for setting the ESG strategic direction, making decisions on material issues, and overseeing ESG-related risk management.