Going beyond the conventional practice of peer comparison, SV 99 ranks the SV performance of publicly traded companies on a cross-sector basis in belief of SDG value created and delivered despite of difference in organisation types, ownership, scale, phase, model and geography.

Despite of above, to uncover insights into the sectoral differences in SV performance, provide reference to investment strategy, we developed the General Version, Financial Version and Real Estate Version of Sub-model for Scoring based on the difference among sectors and accounting systems, as advised by the Working Committee on Standards of SV Assessment. In this Chapter, we selected CSI 300 as analysis focus and review the primary sectors as classified by CSI. Some conclusions differ from empirical value thus we also review the indicators set in the SV assessment model.