Commercial’s Environment, Social and Governance (ESG) (CS Professional) – 23rd Edition 2026 is a detailed and professionally structured publication specially designed for Company Secretary (CS) Professional Programme students preparing under the latest ICSI syllabus and examination framework.

This updated 23rd Edition comprehensively explains the principles, frameworks, regulatory developments, and practical applications relating to Environmental, Social, and Governance (ESG) practices in modern corporate management and governance systems.

The publication focuses on developing conceptual clarity along with practical understanding of sustainability governance, responsible business conduct, corporate ethics, climate risk management, social accountability, and ESG reporting mechanisms. It explains how ESG principles are increasingly integrated into corporate decision-making, regulatory compliance, stakeholder engagement, and long-term business sustainability.

The book comprehensively covers important topics including:

• Introduction to ESG Frameworks
• Corporate Sustainability and Responsible Business Practices
• Environmental Risk & Climate Governance
• Social Responsibility and Stakeholder Management
• Corporate Governance Standards
• ESG Reporting & Disclosure Requirements
• Business Responsibility and Sustainability Reporting (BRSR)
• Sustainable Finance and ESG Investments
• Risk Management and Corporate Ethics
• Global ESG Standards and Regulatory Developments

The publication also discusses emerging global and Indian ESG frameworks, sustainability reporting requirements, corporate governance reforms, environmental compliance obligations, and responsible investment practices relevant for modern corporations and professional practice.

Structured in a systematic and reader-friendly format, the book includes practical illustrations, examination-oriented explanations, conceptual summaries, and updated legal and regulatory developments to support effective learning and professional understanding.

This publication is highly useful for CS Professional students, company secretaries, compliance officers, corporate governance professionals, sustainability consultants, academicians, and candidates preparing for corporate law and governance examinations.

Its practical and analytical approach makes it a valuable academic and professional resource for understanding ESG compliance and sustainability governance in the evolving corporate environment.

Key Features:

• Comprehensive guide for CS Professional Programme
• Covers ESG frameworks and sustainability governance comprehensively
• Includes BRSR, ESG reporting, and governance standards
• Discusses environmental, social, and governance compliance
• Practical and examination-oriented presentation
• Updated with latest ESG and sustainability developments
• Useful for corporate governance and compliance professionals

This publication serves as an essential academic and professional resource for mastering Environment, Social and Governance (ESG) concepts under the CS Professional curriculum.