So this to an extent goes back to the institution of the no-killing rule itself, which incidentally came about prior to interference by censors because Bill Finger thought it wasn't fitting for the character to kill (according to an interview with him that you can read in Creators of the Superheroes by Thomas Andrae), but it's most clearly stated in the Batbible written by Dennis O'Neil for the Batman office as a characterization guideline:
Quite a few of the examples of Bruce or the narration saying the words "life is sacred" are from O'Neil (and many of those predating the Batbible itself), but there are many cases of other writers also having him say those words - in part because it was required for any new writer in the Bat office to read the Batbible for years, but also because it's very easy to come to that conclusion on your own as O'Neil did. Besides those exact words in various combinations you can also find plenty of examples of Bruce arguing about the inherent value of human life, not only in the context of killing but also in the context of needlessly endangering one's own life.
(Nightwing '96 #117, The Question '87 #2)
So yes life is sacred to him, and this is something that's a core trait inasmuch as it's possible at all for something to BE a core trait for a character who's existed for over eighty years. He's deeply emotionally invested in this to the point that you could argue that it's literally what keeps him alive, as also suggested in Batman: Gotham Knights #2.