A K Salampuria & Associates

ESG/CSR Audits

Auditing Environmental, Social, and Governance (ESG) Initiatives & CSR Programs with Accountability and Transparency.

ESG & CSR Audits – Ensuring Responsible Business Practices and Compliance

Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) have become essential pillars of sustainable business operations. Organizations are increasingly expected to operate responsibly, minimize environmental impact, contribute to social causes, and maintain strong governance standards. ESG & CSR Audits provide assurance that such initiatives are effective, compliant, and transparent.

We conduct thorough ESG & CSR Audits that assess the effectiveness of an organization’s sustainability initiatives, adherence to legal requirements, and alignment with global ESG standards. Our audits help organizations ensure their CSR spends are compliant with the Companies Act, 2013 (Section 135) and that their ESG disclosures reflect true and fair reporting.

Verification of CSR fund allocations & utilization as per Companies Act guidelines
Review of CSR policy, project selection, and impact documentation
Assessment of ESG disclosures, sustainability reports & risk management practices
Evaluation of governance structures, ethical practices, and stakeholder engagements
Compliance checks with SEBI’s Business Responsibility and Sustainability Reporting (BRSR)
Providing improvement suggestions for transparent and impactful ESG practices

Our audit methodology includes reviewing CSR project documentation, fund utilization, impact assessments, and ESG reporting frameworks. We assess how organizations manage environmental risks, workplace practices, community engagements, and corporate governance policies. The objective is to ensure transparency, mitigate reputational risks, and enhance stakeholder trust.

By partnering with us, companies benefit from an independent evaluation of their ESG & CSR initiatives, ensuring compliance, improving sustainability performance, and building a strong ethical business image in front of regulators, investors, and society at large.

FAQ's

Frequently Asked Questions (FAQs)

CSR audits are not legally mandated; however, companies falling under CSR applicability (Section 135 of Companies Act) must ensure fund utilization is properly accounted for, and many organizations voluntarily conduct audits for transparency.

An ESG audit reviews a company’s environmental policies, social impact initiatives, governance practices, regulatory compliances, and sustainability reporting in alignment with global standards.

It enhances credibility with stakeholders, ensures legal compliance, identifies gaps in sustainability efforts, and boosts investor confidence through transparent reporting.

While not mandatory, listed entities are required to make ESG-related disclosures (BRSR) as per SEBI guidelines. An ESG audit ensures the disclosures are accurate and compliant.

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