ESG Foundations

The "ESG Foundations" document is a comprehensive guide to understanding Environmental, Social, and Governance (ESG) principles and their application. The course begins with an introduction to ESG, tracing its historical evolution and the triple bottom line concept. It delves into reporting frameworks like GRI, BRSR, and SASB, alongside international laws and India's specific regulations like CSR and BRSR mandates.

It also explores finance-related aspects such as green bonds, sustainability-linked instruments, and ESG-linked bonds. Through case studies on greenwashing and biodiversity initiatives, the course emphasizes the critical importance of transparency and science-based claims in ESG. Career opportunities in ESG are detailed, highlighting roles in auditing, risk analysis, and marketing. The document also reviews key global and Indian regulatory bodies, reporting guidelines, and practical frameworks like TCFD and TNFD, equipping learners to navigate and apply ESG principles in diverse contexts.