ESG主题报告二：ESG投资底层核心数据研究及拓展

Group 1 - The report emphasizes the importance of developing a green, low-carbon economy as one of the key tasks for the government in 2024, highlighting the need for ecological civilization and comprehensive environmental management [29][38][78] - The report identifies that ESG goals include corporate-established targets, Sustainable Development Goals (SDGs), and Science-Based Targets initiative (SBTi), allowing investors to prioritize companies with proactive climate actions and lower risks [30][90] - The correlation between ESG factors and corporate credit risk is noted, indicating that effective ESG management can enhance competitive advantage and reduce debt risk [79][84] Group 2 - The report outlines the ESG rating system, which includes five themes: Environment, Social, Governance, Strategy, and Controversies, providing a comprehensive assessment of a company's ESG performance [22][69] - The report discusses the increasing availability of ESG data and the role of artificial intelligence in processing large datasets, which aids in advancing ESG research [23][58] - The report suggests that investors can utilize ESG-themed indices for portfolio optimization and can collaborate with index providers to create customized indices that meet specific ESG requirements [86][75]