Core Insights - Deloitte China has released its sixth annual Social Impact Report for the fiscal year 2025, highlighting a total strategic investment exceeding 30 million yuan [1][2] Business Growth - In fiscal year 2025, Deloitte China integrated audit, tax, and consulting services, supporting over 2,000 Chinese enterprises in expanding into overseas markets [1] Talent Development - Since the establishment of Deloitte Academy, the company has organized over 3,000 internal training and exchange sessions, with more than 1,500 visits from government and enterprises [1] Environmental Protection - Deloitte China's offices have achieved 20 certifications for green and/or healthy buildings, and the company purchased 7,242 International Renewable Energy Certificates (I-RECs) and 754 Chinese Green Electricity Certificates (GECs), ensuring 100% renewable energy usage in its offices [1] Social Contribution - In fiscal year 2025, Deloitte China continued its investment in rural education and talent development, benefiting over 1.4 million people through the "Smart Start" program, with a total of 9.27 million beneficiaries. Employee volunteer service hours reached 66,782, with total strategic investment in social impact amounting to 30.18 million yuan [2] Governance - The practical experience of the independent consulting committee on audit quality at Deloitte Huayong has been incorporated into the "Certified Public Accountant Industry Development Report" for promotion within the industry [2]

Core Insights - The article emphasizes the importance of ESG (Environmental, Social, and Governance) investment as a means to inject "negative entropy" into various industries, promoting green projects and sustainable development [2][4] - It discusses the relationship between capital input and the enhancement of order within economic systems, suggesting that ESG investments can facilitate efficient capital circulation and address environmental and social issues [2][3] Group 1: ESG Investment and Negative Entropy - ESG investment focuses on green and low-carbon projects, aiming to channel capital energy into financing parties, thereby promoting clean energy production and technological upgrades [2][4] - The concept of negative entropy is introduced as a way to describe the orderly state achieved through external energy input, which is crucial for the sustainability of life systems [2][3] Group 2: Capital and System Dynamics - The article highlights that the interaction between systems and external entities can slow down the loss of ordered energy, suggesting that capital can play a role in enhancing system order [2][3] - Continuous capital input leads to repeated productivity movements that enhance the order of green projects, thereby expanding the depth and breadth of economic and social development [2][3] Group 3: Investment Philosophy and Practices - ESG investment is portrayed as a process aimed at achieving mutual negative entropy between investors and investees, integrating environmental, social, and governance factors into the entire investment lifecycle [4][5] - The integration of social impact investment principles into ESG investment can help balance financial returns with environmental value creation, promoting a more holistic approach to investment [4][5]