▲句中的 be 用得没错，这是一种比较正式的用法，若改为 whether they are…也可以。比如《韦氏高级英语词典》就有以下划等号的例句：

Treat people with respect, whether they are rich or poor.

= (formal) Treat people with respect, whether they be rich or poor.

= (formal) Treat people with respect, be they rich or poor. 

▲再补充两例：

The chemical agent, whether it be mustard gas or nerve gas, absorbed by the skin.  这类化学制剂，不管是芥子气还是神经瓦斯，都会被皮肤吸收。

They should then be able to refer you to the appropriate type of practitioner, whether it be your GP, dentist, or optician.  然后他们应当能够介绍你去见合适科别的执业医生，不管是你的全科医师、牙医还是配镜师。

▲你的句子大意：

All involved should try to be sensitive in listening to, understanding and dealing with special concerns or needs that arise whether they be from the student, parents or friends.

所有相关的人都应该积极地倾听、理解和处理出现的需要特别关注的事或需求，不管这些需要特别关注的事或需求是来自学生、父母还是朋友。