ESG due diligence is a rigorous evaluation process undertaken by investors and organizations to assess the environmental, social, and governance aspects of potential investments or business partners. This comprehensive analysis involves scrutinizing a company’s environmental impact, social practices, and governance structures. Investors seek to identify risks and opportunities related to sustainability and ethical conduct, aiming to align their investments with values beyond financial returns. The process involves gathering information from diverse sources, including company reports and third-party assessments, to ensure a holistic understanding of the entity under consideration. ESG due diligence is instrumental in making informed decisions, promoting transparency, and fostering a business environment that prioritizes responsible and sustainable practices.