12月26日凌晨，浙江向日葵（300111）大健康科技股份有限公司（下称"向日葵"，300111.SZ）收到深 交所关注函，要求上市公司说明拟跨界收购半导体材料公司相关情况。 在此背景下，深交所关注函要求兮璞材料说明2023年、2024年各产品的收入、成本、毛利率情况，向上 海德恩鸿新材料科技有限公司采购电子事氟化液的金额、具体用途、与生产核心产品有无关联，与上海 德恩鸿新材料科技有限公司有无关联关系。 关注函还要求结合兮璞材料及其关联企业主要业务、核心产品，以及兮璞材料与其关联企业之间的交易 内容、金额，补充说明本次重组是否会新增重大不利影响的同业竞争及严重影响独立性或显示公平的关 联交易。此外，据媒体报道兮璞材料实际控制人陈朝琦因商业纠纷被起诉，诉讼金额1680万元。关注函 要求向日葵补充说明陈朝琦具体涉诉情况，对兮璞材料生产经营的具体影响，是否会导致兮璞材料资产 过户存在法律障碍。 关注函要求向日葵于12月29日前将有关说明材料报送深交所创业板公司管理部，同时抄送浙江证监局上 市公司监管处。 26日开市后，向日葵股价跳空低开跌16%，至当天收市，股价报6.36元，跌10.80%。关注函也让部分投 资者情 ...

Group 1 - The core viewpoint of the news is the revision of the "Construction Project Environmental Impact Assessment Classification Management Catalog" to optimize environmental impact assessment (EIA) management, promoting green and low-carbon development while supporting economic recovery [1][2] - The revised catalog aims to simplify EIA requirements for projects with clear environmental impacts and mature pollution control measures, while strengthening EIA management for projects with significant ecological impacts and high carbon emissions [2][5] - The revision includes adjustments in industry categories, aligning pollution impact categories with the national economic classification, and removing certain projects from EIA management due to their minimal environmental impact [3][4] Group 2 - Advanced manufacturing projects with high automation and effective pollution control measures, such as high-speed rail and aerospace, will have simplified EIA management, with some projects moving from report requirements to less stringent assessments [4][6] - The catalog revision also aims to streamline EIA management for projects closely related to public welfare, such as food manufacturing, by exempting them from EIA requirements [4] - Enhanced EIA management will be applied to projects involving toxic and hazardous substances, as well as those with complex environmental impacts, ensuring stricter oversight for high-risk industries [5][7]