ESG Audit: Placing Sustainability at the Centre
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Abstract
This article delves into the pivotal role of ESG audits in aligning corporate operations with sustainable goals, focusing particularly on 2W & 2Es - Water, Waste, Emissions, and Energy. It examines the institutional frameworks such as SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (‘LODR Regulations’), Corporate Governance framework, the BRSR, and its alignment with global standards such as GRI, SASB, and TCFD. The article also
throws light on the essential elements such as the Key Performance Parameters, Audit Tools and Data Points and the overall benefits of ESG Audits both to the Corporate and to the broader ecosystem.