Group 1 - Microsoft Corp. is recognized as one of the best ESG stocks to buy currently, according to hedge funds [1] - OpenAI is nearing a governance overhaul that will transition it into a conventional for-profit structure, while its nonprofit arm will receive an equity stake of at least $100 billion [1][2] - The potential equity stake could represent approximately 20% ownership if OpenAI's valuation reaches $500 billion through an employee share sale, solidifying its position as the world's most valuable startup [2] Group 2 - The restructuring follows extensive negotiations with Microsoft, which is OpenAI's largest backer, and is crucial for advancing the restructuring process [3] - This deal allows Microsoft to maintain deep integration rights for OpenAI's tools, alleviating investor concerns and positively impacting share prices [3] - The restructuring plans were initially discussed by OpenAI in early May, indicating significant implications for both OpenAI and Microsoft [4]