Core Viewpoint - The integration of ESG (Environmental, Social, and Governance) practices into corporate strategies is becoming increasingly important for high-quality development in Chinese listed companies, especially in the context of the "dual carbon" goals and sustainable development initiatives [1][2]. Group 1: Current ESG Practices - The ESG report disclosure rate among A-share listed companies is continuously increasing, with a notable trend of "rapid expansion and structural differentiation" [2]. - Leading companies are aligning their ESG report quality with international standards, and there is a growing integration of ESG reports with annual reports and social responsibility reports [2]. - Chinese enterprises, particularly state-owned ones, are developing unique ESG governance models that align with national policy directions [2]. Group 2: Future Changes in ESG Ecosystem - The ESG ecosystem in China is expected to undergo significant structural changes, with enhanced regulatory frameworks and mandatory disclosure requirements [3]. - Investors are increasingly prioritizing ESG information in their decision-making processes, which will compel companies to improve their ESG management capabilities [3]. - Collaboration among various stakeholders, including government, enterprises, investors, and professional service institutions, will be crucial for promoting ESG practices [3]. Group 3: Recommendations for Companies - Companies are advised to strengthen the top-level design of their ESG strategies and integrate ESG principles into their overall development strategies [4]. - There is a need for improved internal management systems for ESG data collection, analysis, and management to enhance data quality and transparency [4]. - Engaging with stakeholders and fostering a culture of ESG awareness among all employees is essential for effective ESG implementation [4]. Group 4: Role of AI in Enhancing ESG Reporting - AI technology is becoming a critical driver for improving the quality of ESG reports, evolving from a data processing tool to a comprehensive support system across governance, strategy, risk management, and target setting [5][6]. - AI enhances ESG governance by creating dynamic compliance frameworks and generating oversight checklists for boards [5]. - The technology provides data-driven decision support for ESG strategy formulation and helps in risk management through scenario simulations and real-time monitoring [5][6].