ESG due diligence involves assessing environmental, social, and governance (ESG) risks and opportunities associated with investments, transactions, or business operations. This includes evaluating ESG performance, compliance, and potential impacts on stakeholders. Effective ESG due diligence supports informed decision-making, risk management, and value creation. It enhances transparency, accountability, and stakeholder trust. Organizations conducting robust ESG due diligence demonstrate commitment to responsible investment practices and sustainable development. Implementing ESG due diligence is essential for integrating ESG considerations into business strategies and achieving long-term financial and non-financial returns.