Climate Change has shifted from being a peripheral environmental concern to a defining global challenge, shaping business strategy, regulatory frameworks, and investor expectations. Its impact ranging from rising temperatures, erratic rainfall, floods, and biodiversity loss are no longer distant threats but present realities. In this context, corporate accountability frameworks such as governance and ESG (Environmental, Social, and Governance) have become central to how companies, industries, and governments approach sustainability.

For Kashmir, a region highly dependent on natural resources and climate-sensitive industries such as tourism, horticulture, and handicrafts, aligning climate mitigation, corporate governance, and ESG frameworks is not only a necessity for survival but also a

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