彼たちとはいい関係を結んでいます。
彼らとはいい関係を結んでいます。
Both the sentences are correct.
We'll use to "いい関係です。" when we have a talk with somebody.
Also you can say that "彼らとはいい関係を築く。" or "彼らとはいい関係を築いています。".
"結ぶ" and "築く" are same meaning in a case like this.
April 10, 2016
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Jay Lim
Language Skills
Chinese (Mandarin), Chinese (Cantonese), Chinese (Taiwanese), English, Italian, Japanese, Korean, Russian, Spanish