Question: Assume that your client has recently adopted an ESG (Environmental, Social, and Governance) Framework for reporting on how the organisation manages risks and opportunities associated with sustainability issues. The client seeks to ensure that their framework meets best practices and is reliable to provide assurance around managing risks associated with environmental issues. Required (i) Analyse and explain different types of ESG, and the framework. (ii) Identify and justify the appropriate Auditing Standard that you would use to undertake this engagement.