Taxmann Cracker - Environmental Social Governance (ESG) Book for CS Professional by Ankush Bansal

Environmental, Social & Governance (ESG) Principles & Practice – CRACKER is a comprehensively exam-engineered manual for CS Professional – Group 1 | Paper 1, designed to reflect how ESG is actually examined by the Institute of Company Secretaries of India (ICSI). Rather than presenting ESG as an abstract sustainability concept, the book treats ESG as a governance, compliance, reporting, and risk-management discipline, fully aligned with the New ICSI Syllabus and applicable for the June/December 2026 examinations. The publication editorially reconstructs ESG through previous examination questions, scoring and marking analytics, and study-material mapping, enabling students to understand not only what to study but also how ESG concepts are tested, structured, and evaluated in the CS Professional examination framework.

The Present Publication is the 5^th Edition, authored by CS Ankush Bansal, with the following noteworthy features:

• [Fully Solved Previous Examination Questions] Includes complete, examiner-oriented solutions to past CS Professional questions, drafted in the precise structure, depth, and articulation expected by ICSI
• [Topic-wise Arrangement of Questions (Till December 2025)] Questions are reorganised chapter-wise and topic-wise, allowing targeted preparation and selective revision
• [Updated Answers with Contemporary ESG Context] Answers reflect current ESG practices, regulatory expectations, reporting frameworks, and case-law-driven interpretations, ensuring relevance to present-day examination standards
• [Chapter-wise Marks Distribution & Trend Analysis] Detailed tables highlight chapter-level weightage, recurring scoring areas, and examiner focus, enabling data-driven study planning
• [Chapter-wise Mapping with ICSI Study Material] Each chapter is cross-referenced with the official Study Material, ensuring syllabus completeness and examination alignment

The book provides end-to-end coverage of ESG as a governance and compliance subject, including:

• Corporate Governance Foundations
• Conceptual framework, legislative architecture, board effectiveness, board processes, committees, disclosures, and stakeholder rights
• Board Accountability & Governance Ethics
• Board-level ESG oversight, ethics, codes of conduct, anti-bribery frameworks, data governance, and risk management
• Environmental & Social Dimensions
• Environmental management systems, green initiatives, CSR frameworks, employee well-being, human rights, inclusive growth, and stakeholder engagement
• ESG Investment & Sustainability Audit
• ESG investing principles, benefits and challenges, ESG ratings, sustainability audits, and emerging mandates from regulators and governments
• ESG Reporting & Global Frameworks – In-depth coverage of:
• Integrated Reporting Framework
• Global Reporting Initiative (GRI)
• Business Responsibility & Sustainability Reporting (BRSR)
• KPIs, metrics, disclosure principles, and assurance requirements
• All topics are anchored in past examination questions, ensuring conceptual learning is always linked to examinable outcomes

The structure of the book is as follows:

• Chapter-wise Organisation aligned with the New ICSI Syllabus
• Within each chapter:
• Topic-wise compilation of past exam questions
• Model answers written in exam-scoring format
• Structured headings, bulleting, keywords, and analytical depth
• Supplemented by:
• Marks distribution tables
• Trend analysis across multiple exam cycles
• Study Material correlation indicators
• This structure allows students to study, practice, evaluate, and revise simultaneously, making the book ideal for both early preparation and final revision