ESG Regular Batch Lectures – Unique Academy (Complete Lecture Index)

If you are preparing for ESG (Environmental, Social & Governance) for CS Executive OR CS Professional future applicability, then Unique Academy’s ESG Regular Batch lectures are one of the best available structured reference series on YouTube.

Below is the complete topic-wise + lesson-wise index of all ESG lectures for easy study navigation (especially useful for revision, bookmarking & chapter revision planning).

Lesson 3 & 6 – ESG Core Foundation Lectures

Lecture No.	Link
Lec 1	https://youtube.com/live/Nt7SP3uFbLI
Lec 2	https://youtube.com/live/RenTdEzEb9E
Lec 3	https://youtube.com/live/YI41pbJLtaU
Lec 4	https://youtube.com/live/JgPP9r9ImCc
Lec 5	https://youtube.com/live/rUz69imRnX4
Lec 6	https://youtube.com/live/oS5Cq1sZsww
Lec 7	https://youtube.com/live/TrJn74KVUsY
Lec 8	https://youtube.com/live/6L-JVVkxcso
Lec 9	https://youtube.com/live/p0DsD2FRxNc
Lec 10	https://youtube.com/live/l4OTwbKwKFQ
Lec 11	https://youtube.com/live/JrxaoJjVlDM
Lec 12	https://youtube.com/live/yJiagXaOxhI
Lec 13	https://youtube.com/live/I1xGkJbELAw
Lec 14	https://youtube.com/live/_SyWHjUybtU
Lec 15	https://youtube.com/live/lvVce6vjxm4
Lec 16	https://youtube.com/live/eCp83QvQ24c
Lec 17	https://youtube.com/live/Thu4xUKu0TU
Lec 18	https://youtube.com/live/i5S-E2PMZ5k
Lec 19	https://youtube.com/live/lT-EWdOZZfA

Lesson 4

https://youtube.com/live/mdwUzzUPdNY
https://youtube.com/live/Kyb0p4eqAJg
https://youtube.com/live/liX57ot-57s
https://youtube.com/live/8kWUj2sVguc
https://youtube.com/live/yyfiwfthVBs
https://youtube.com/live/-G4AVZOkEEU
https://youtube.com/live/Uo5t4NvhfXA
https://youtube.com/live/4OxZoTvrlTE

ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here

CS June 2026 Exam ICSI Handwritten Notes - Click Here

Lesson 18 (Major Lesson)

Lesson 19

https://youtube.com/live/VCVrG_jiuSw
https://youtube.com/live/JR9QM4abxNA
https://youtube.com/live/dyY_rsoi68Y
https://youtube.com/live/hVa9niiOq5Q
https://youtube.com/live/6dw8_oGnlbU

Lesson 20

https://youtube.com/live/bhjmZ9nyzJ4
https://youtube.com/live/ts9wsDeCsZw
https://youtube.com/live/-ft7BWIxrfE
https://youtube.com/live/5cVD-hNih2Q
https://youtube.com/live/Dr9wSajJpwM

Why Bookmark This Page?

Helps in chapter-wise revision
Easy to track ESG syllabus progress
Single index page for all lectures
Saves time while preparing for exams
Useful for future mock test + revision notes

ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here

CS June 2026 Exam ICSI Handwritten Notes - Click Here

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Important Links:

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WhatsApp Channel: https://whatsapp.com/channel/0029Va9vMncJ3jv6jO9u4421
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Final Note

ESG is one of the fastest-growing critical subjects for upcoming CS roles, especially because of SEBI, BRSR, Responsible Business Conduct, Sustainability Governance & Global Compliance expectations.

So keep this page saved → and revise chapter-wise.

50 Questions & Answers (ESG Regular Batch Lectures Topic)

1) What does ESG stand for?

ESG stands for Environmental, Social, and Governance.

2) Whyis ESGs important in the present corporate world?

Because companies are now judged not only on profit, but also on impact on the environment, society, and ethical governance.

3) Which market regulator in India is increasingly focusing on ESG reporting?

SEBI.

4) What is the purpose of Sustainability Reporting?

To transparently disclose the sustainability impact, risk, and performance of business beyond financial numbers.

5) What is BRSR?

Business Responsibility and Sustainability Report – mandatory sustainability reporting format as per SEBI for the top 1000 listed companies.

6) Name any international ESG reporting framework.

Global Reporting Initiative (GRI).

7) What is the Environment pillar in ESG related to?

Pollution reduction, resource efficiency, carbon emissions, climate impact, waste management, etc.

8) What does the Social pillar in ESG measure?

Human rights, labour welfare, diversity, inclusion, community relations, data privacy, etc.

9) What does the Governance pillar check?

Ethical Board practices, transparency, independence, compliance & anti-corruption.

10) Why investors prefer ESG-compliant companies?

They are considered less risky, more sustainable & future growth oriented.

11) Which countries push ESG strongly?

EU countries, the USA, the UK & now India are emerging strongly.

12) What is Greenwashing?

A company pretending to be ESG responsible without genuinely taking sustainable steps.

13) Which reporting is more forward-looking: ESG or traditional reports?

ESG reporting.

14) Which companies need ESG compliance more?

Listed companies, global players, and companies with large carbon / ethical impact.

15) Is ESG applicable to small startups?

Not mandatory, but voluntary adoption creates a better reputation & investment trust.

16) Who plays a major role in ESG governance internally?

Board of Directors.

17) Why are Company Secretaries important in ESG future compliance?

Because ESG integrates reporting, compliance, governance & regulatory frameworks – all CS domain areas.

18) Which ESG pillar deals with Renewable Energy adoption?

Environmental.

19) Which ESG pillar deals with the Anti-Sexual Harassment policy?

Social.

20) Which ESG pillar deals with Internal Audit & Board Committees?

Governance.

21) What are Scope 1 emissions?

Direct emissions from business activities.

22) What are Scope 2 emissions?

Indirect emissions from purchased electricity.

23) Whaareis Scope 3 emissions?

All other indirect emissions in the value chain.

24) Why do ESG investors monitor carbon footprint?

Because climate risk = financial risk.

25) What is Sustainability Assurance?

External verification of ESG reporting.

26) Can ESG reporting improve brand value?

Yes. Companies with ESG strength have better global brand trust.

27) Why do employees prefer ESG-focused organisations?

Workplaces become ethical, safe, diverse, and progressive.

28) ESG is shifting focus from shareholder capitalism to what?

Stakeholder capitalism.

29) What is Social Impact Investing?

Investments made for financial return AND positive social/environmental impact.

ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here

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30) What is Net Zero?

Balancing emissions produced vs emissions removed.

31) What is the ESG Risk Matrix?

Chart to evaluate various ESG risks and classify severity & probability.

32) Which sector is highest ESG sensitive globally?

Energy and Oil & Gas sector.

33) Why supply chain sustainability matters now?

Because impact exists beyond direct activities, suppliers also create an ESG effect.

34) What is the biggest challenge in ESG?

Standardisation and comparability of data.

35) Why should ESG costs be viewed as an investment and not an expense?

Because long-term saving + risk reduction is higher than short-term cost.

36) What is Responsible Business Conduct?

Operating business ethically with care towards society and the environment.

37) Why is ESG training important for Board members?

Because strategic decision-making must include a sustainability perspective.

38) What is ESG Scoring?

Rating agencies score companies based on ESG performance.

39) Why do companies publish ESG Reports publicly?

For transparency & trust building with investors, regulators, and stakeholders.

40) What is Sustainable Finance?

Financing decisions that support long-term, positive impact-based business.

41) Why is climate risk considered investment risk?

Because extreme climate events directly affect demand, supply, profit & continuity.

42) What is ESG Due Diligence?

Evaluating a company’s sustainability & ethical practices before investment/merger.

43) Why unethical governance kills ESG efforts?

Because without governance, ESG just becomes marketing, not actual performance.

44) What is Materiality Analysis?

Identifying which ESG topics are most important for business impact.

45) What is the double materiality concept?

Both “impact of company on world” AND “impact of world on company”.

46) What is Social License to Operate?

Public acceptance and trust to operate a business due to responsible operations.

47) Why cyber security is cybersecurity now part of ESG?

Because data privacy & security is a critical social responsibility.

48) What is the ESG ecosystem?

Combined interaction of laws, investors, regulators, companies & society.

49) Which is the most future-demanding professional field in ESG?

ESG Reporting + Sustainability Governance + Assurance.

50) Why ESG is not a fad but the future?

Because global compliance, investor expectation, climate impact, and government policies all point towards sustainability-based corporate systems.

ICSI Dec 2025: Notes for CS Executive and CS Professional: Handwritten Notes - Click Here

CS June 2026 Exam ICSI Handwritten Notes - Click Here

50 Case Study Questions & Answers (ESG Based)

1) A listed company has high profit growth but consistently rises in carbon emissions. Can it still be considered sustainable?

Answer: No. ESG requires balance. Profit without environmental responsibility is not sustainable.

2) A company uses renewable energy in manufacturing but pays unfair wages to labour. Which ESG pillar is weak?

Answer: The Social pillar is weak.

3) A company claims “100% recyclable packaging” but never audits its waste management. What is this called?

Answer: Greenwashing.

4) A Board approves ESG spending only if financial ROI is guaranteed. What mindset is missing?

Answer: Long-term sustainability vision.

5) If a company refuses to disclose climate impact data due to fear of investor reaction, what reporting principle is violated?

Answer: Transparency.

6) Why do ESG investors prefer companies with strong risk management committees?

Answer: Because governance reduces future ESG risks.

7) A FMCG company reduces plastic packaging by 30%. Which ESG benefit is achieved?

Answer: Environmental benefit.

8) A company appoints women to top board roles. Which ESG pillar shows improvement?

Answer: Social + Governance both.

9) A tech company handles personal data carelessly. Which ESG factor suffers?

Answer: Social (data privacy).

10) A large PSU publishes an ESG report voluntarily before the regulation applies. What benefit?

Answer: Early trust building + leadership positioning.

11) A company invests in solar power but has frequent corruption cases. Is the ESG score healthy?

Answer: No. Governance failure ruins ESG score.

12) The company outsources labour to agencies without legal compliance checks. Which risk?

Answer: Social compliance risk.

13) A business that doesn’t insure climate risk faces what type of future risk?

Answer: Physical and transition climate risk.

14) A bank lends only to firms that follow ESG norms. What category does this represent?

Answer: Sustainable Finance.

15) The company generated a positive ESG score, but no external audit. Is it reliable?

Answer: No. Assurance is required.

16) A company’s sustainability officer reports directly to the CFO. Good or bad?

Answer: Good — ESG integrates with financial decisions.

17) The company invests in a reforestation project. Which ESG metric gets improved?

Answer: Scope 3 Carbon offsetting.

18) During procurement, the company only selects cheap suppliers, ignoring ethical standards. Which failure?

Answer: Supply chain ESG failure.

19)Tcompany reduces water usage per product unit. This measures what KPI?

Answer: Resource efficiency.

20) Lack of a whistleblower mechanism affects which pillar?

Answer: Governance.

21) A plant shifts its factory to a location with weak regulations to avoid compliance costs. Sustainable behaviour?

Answer: No — unethical regulatory arbitrage.

22)An investor exits a tobacco business because of the health impact. Which investment style?

Answer: Negative Screening.

23) The company integrates ESG into the performance appraisal of managers. What result?

Answer: Accountability + behavioural shift.

24) The company delays ESG investment because the payback is long-term. What misunderstanding?

Answer: ESG is seen as a cost instead of a long-term asset.

25) The company knowingly misreports carbon data. What risk?

Answer: Reputational + regulatory liability.

26) The firm hires an untrained consultant just to create an ESG report for name sake. What issue?

Answer: Lack of ESG competency.

27) Bank issues Green Bonds but invests proceeds in non-green projects. What violation?

Answer: Use-of-proceeds violation.

28) Organisation calculates emissions but doesn’t define a target timeline. What is missing?

Answer: Net-zero roadmap.

29) A listed company ignores social KPIs but only focuses on environmental KPIs. Balanced ESG?

Answer: No, ESG is holistic.

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30) The company shifts from fossil fuel to natural gas. What ESG transition is this?

Answer: Transition fuel adoption.

31) The company’s Board does not contain independent directors. ESG rating impact?

Answer: Governance score drops.

32) The company uses ESG data software to automate reporting. Benefit?

Answer: Higher accuracy + traceability.

33) The company supports local schools as CSR. Which ESG pillar?

Answer: Social.

34) A company actively trains employees on gender sensitivity. Impact area?

Answer: Social equity.

35) A company ignores cyber threats. ESG impact?

Answer: Social risk due to data exposure.

36) Why ESG matters in supply chain contracts?

Answer: Because risk originates beyond direct operations.

37) Company launches ESG training for entire workforce. Impact?

Answer: Culture transformation.

38) A CEO says ESG is an optional fancy concept. What leadership weakness?

Answer: Lack of future readiness.

39) A company board discusses ESG every quarter. Good Governance?

Answer: Yes — proactive governance.

40) The company invests in an electric fleet for logistics. ESG pillar?

Answer: Environmental.

41) The company generates sustainability awareness videos for employees. Which benefit?

Answer: Internal behaviour alignment.

42) A foreign investor invests due to a strong ESG track record. Impact on valuation?

Answer: Higher business valuation.

43) Why does ESG help in capital raising?

Answer: Because investors prefer rrisk-controlledresponsible firms.

44) The company writes an ESG policy but never implements it. Is policy useful?

Answer: No — policy without execution = waste.

45) The company integrates ESG indicators into the annual KPI dashboard. Outcome?

Answer: Measurable progress.

46) The company claims to be climate neutral, but still uses coal. Contradiction?

Answer: Yes — fake neutrality.

47) The company publishes an ESG report only after regulatory pressure. Weakness?

Answer: Reactive culture.

48) Why do stakeholders demand ESG reports in simple language?

Answer: To enhance accessibility & transparency.

49) Why do investors want third-party ESG verification?

Answer: To avoid manipulated data.

50) Why is ESG an in-the-long-term corporate survival strategy?

Answer: Because future markets reward sustainable businesses, not exploitative ones.