Environmental Social & Governance (ESG) Principles & Practice | CRACKER is an authoritative and exam-focused companion designed specifically for CS-Professional students preparing for the New Syllabus (Group 1 – Paper 1). This book consolidates fully solved previous exam questions, systematic topic-wise arrangements, and comprehensive answers as per the latest legislative provisions and case laws, enabling candidates to approach their examinations with confidence and conceptual clarity in ESG-related domains.

The Present Publication is the 4^th Edition for the Dec. 2025/June 2026 Exams. This book is authored by CS Ankush Bansal, with the following noteworthy features:

• [Fully Solved Previous Exam Questions] Incorporates detailed solutions to questions from past CS-Professional exams, reflecting the latest examination pattern
• [Topic-wise Arrangement] All questions are systematically categorised for targeted revision and focused practice
• [Updated as per Latest Laws & Case Laws] Every answer is meticulously updated in accordance with the latest statutory amendments, regulatory requirements, and relevant case laws
• [Chapter-wise Marks Distribution & Trend Analysis] Presents a clear picture of weightage and question patterns, helping students prioritise high-scoring areas
• [Comparison with ICSI Study Material] Facilitates quick cross-referencing and ensures comprehensive coverage vis-à-vis ICSI study resources
• [Practice on Actual Exam Papers] Includes solved papers for June 2024, December 2024, and June 2025, with model answers and detailed explanations
• [Ideal for Revision and Self-assessment] Enables students to practice and self-assess their preparation with actual exam papers and structured solutions
• [Benchmark for Exam Readiness] By aligning with recent exam trends, students can benchmark their performance and focus efforts for maximum scoring

The book is divided into three core parts, comprehensively covering the CS-Professional syllabus:

• Part I – Governance and Sustainability (65 Marks)
  • Conceptual Framework of Corporate Governance
  • Legislative Framework of Corporate Governance in India
  • Board Effectiveness & Building Better Boards
  • Board Processes through Secretarial Standards
  • Board Committees
  • Governance in Professionally Managed vs. Promoter-Driven Companies
  • Board & Website Disclosures
  • Data Governance
  • Stakeholder Rights
  • Business Ethics, Code of Conduct, and Anti-Bribery Measures
  • Board Accountability on ESG
  • Environmental Responsibilities & Green Initiatives
  • Corporate Social Responsibility (CSR)
  • Governance Influencers
  • Empowerment of the Company Secretary Profession
• Part II – Risk Management (20 Marks)
  • Comprehensive coverage of Risk Management frameworks, tools, and practical applications as per exam trends.
• Part III – Environment & Sustainability Reporting (15 Marks)
  • Sustainability Audit and ESG Rating
  • Emerging Mandates from Government and Regulators
  • Integrated Reporting Frameworks, including GRI and BRSR (Business Responsibility & Sustainability Reporting)

The structure of the book is as follows:

• Chapter-wise Marks Distribution – Detailed tables and analysis show chapter-wise marks distribution for June 2024, December 2024, and June 2025 exams, with averages for strategic preparation
• Previous Exam Trend Analysis – Exam-wise breakdown of questions, their marks, and question types, facilitating focused revision on recurring and high-weightage topics
• Chapter-wise Comparison with Study Material – Direct mapping to ICSI’s chapters for comprehensive and efficient study
• Solved Papers with Suggested Answers – Complete and updated solutions for the latest three exam attempts to familiarise students with the latest examination trends
• Logical Sequencing – The content flows as per the ICSI syllabus and study material, making navigation intuitive for revision.