Group 1 - The core viewpoint of the articles is the importance of high-quality ESG information for evaluating companies' performance in sustainable development and green transformation, as well as the release of the revised "Guidelines for the Preparation of Sustainable Development Reports by Listed Companies" [1][3] - The China Securities Index Co., Ltd. has established a comprehensive ESG evaluation system that includes three dimensions: Environment (E), Social (S), and Governance (G), consisting of 13 themes, 22 units, and nearly 200 indicators [1][2] - As of August 2025, the China Securities Index has published a total of 155 ESG and sustainable development indices, with a total scale of 78.472 billion yuan, indicating a growing market for ESG investment products [2] Group 2 - The guidelines clarify the quantitative data accounting standards for listed companies in the areas of energy use, water resource utilization, and pollutant emissions, which will enhance the precision of the ESG evaluation system [1][3] - The China Securities Index aims to align its ESG evaluation content with the guidelines and strengthen the disclosure and performance of ESG information by listed companies [3] - The development of a rich supply of ESG investment products is expected to support the national carbon neutrality strategy and encourage investment in companies with excellent ESG performance [2]