"[P]roduct manufacturers should [1] review how ESG factors are integrated into the investment process and whether such factors are pecuniary factors, ... [2] prepare to receive enhanced scrutiny ... from consultants and plan sponsors, and [3] consider whether any sub-advisers have been properly reviewed from an ERISA perspective.... Plan sponsors should ... [1] consider whether changes should be made to RFPs and RFIs used in connection with hiring consultants, and [2] consider whether they have the necessary tools and expertise to evaluate ESG matters in addition to more traditional investment matters."