These questions are a part of the National Guidelines on Social, Environmental and Economic Responsibilities for Business. They provide the bedrock on which responsible business in Indian companies are laid. Hence to have a yes to any of these questions or a company policy on these aspects strengthens the #ESG aspects of the company.

This particular metric question is inspired by NVG Principle 6: Business should respect, protect, and make efforts to restore the environment.

The principle recognizes that environmental responsibility is a prerequisite for sustainable economic growth and for the well being of society.

The principle emphasizes that environmental issues are interconnected at the local, regional and global levels which makes it imperative for businesses to address issues such as global warming, biodiversity conservation and climate change in a comprehensive and systematic manner.

The principle encourages businesses to understand and be accountable for direct and indirect environmental impacts of their operations, products and services and to strive to make them more environment friendly.

Source: Indian Ministry of Corporate Affairs

The Central Pollution Control Board (CPCB) is a statutory organisation that reports to the Indian Ministry of Environment, Forest and Climate Change. The CPCB is responsible for implementing programmes to reduce and control environmental pollution. 

A State Pollution Control Board (SPCB) is a state-specific counterpart to the CPCB. 

Source: Central Pollution Control Board