Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. This study aims to map the changing landscape of ESG topics within firms in the global market. A dynamic framework is developed to analyze ESG strategic management for individual classes, across multiple classes, and in alignment with a specific sustainability index. The output of these analytical processes forms the foundation of an ESG strategic model. Utilizing a rich collection of 21st-century ESG reports from technology companies, our experiment elucidates the changes in ESG perspectives by incorporating analytical keywords into the proposed framework. This work thus provides an empirical method that reveals the concurrent evolution of ESG topics over recent years.

翻译：环境、社会与治理（ESG）报告被全球公认为企业可持续发展的基石。本研究旨在描绘全球市场中企业ESG议题的演变格局。我们构建了一个动态框架，用于分析单个类别、跨类别以及符合特定可持续发展指数的ESG战略管理。这些分析过程的结果构成了ESG战略模型的基础。通过利用21世纪科技公司丰富的ESG报告数据，我们将分析性关键词纳入所提出的框架中，从而阐明ESG视角的变化。因此，本研究提供了一种实证方法，揭示了近年来ESG议题的同步演化。