Three key dimensions for evaluating a company’s non-financial performance, assessing its long-term value contribution to society and the environment:
o    Environmental (E)：Carbon emissions, resource utilization, pollution control.
o    Social (S)：Employee rights, community relations, product safety.

o    Governance (G)：Corporate governance, business ethics, transparency.

•    Sustainable development is the ultimate goal, energy conservation and emission reduction are technical pathways, and ESG serves as a management tool.