Before conducting an ESG Audit, companies should..

• List all the activities being carried out by the organization – Easiest is to go by looking at income and expenditure vouchers. In the age of computer accounting, it is very easy.
• Categorize them according to functions / departments / profit centers – It shall help in primary assessment of ESG implications for each of the activities performed in the organization.
• Segregate activities in terms of relevance to ESG (Also segregate them from Environment, Social And Governance stand – This shall reduce the number of data points to manageable levels.