CSA SPE-116:23

Preface This is the first edition of CSA SPE-116, Environmental, social, and governance (ESG) and sustainable development goals (SDGs) guidance for associations. This Document was developed with a small group of experts and practitioners and is being provided as a non-consensus document to outline many best practices currently in use to support environmental, social, and governance (ESG) objectives and the United Nations sustainable development goals (SDGs) for associations. ESG/SDG performance is commonly evaluated for businesses and organizations. This Document is specifically written for associations and takes a broad, multi-attribute, and holistic approach to assessing the environmental and social programs and initiatives that associations offer their members. This Document is considered suitable for use for conformity assessment within the stated scope of the Document. CSA Group acknowledges that the development of this Document would not have been possible without the support of Coro Strandberg. Scope 1.1 General This Document provides associations with guidance and a rating methodology to assess and improve the association’s environmental, social, and governance (ESG) and/or UN sustainable development goals (SDG) programs and practices that result in improved environmental and social performance of the association and its members. 1.2 Terminology When describing a performance recommendation, this Document uses the term "should", which signifies that the practice is advised and recommended.