Préface Ce document constitue la première édition de CSA SPE-116, Guide relatif aux facteurs environnementaux, sociaux et de gouvernance (ESG) et aux objectifs de développement durable (ODD) à l’intention des associations. Groupe CSA tient à remercier Lucie Bourgeois qui a bien voulu revoir la version française de ce document. La version française de ce document a été préparée par Groupe CSA, d’après l’édition anglaise publiée en février 2023, laquelle a été élaboré de concert avec un petit groupe d’experts et de praticiens et est fourni en tant que document non conforme au principe du consensus, afin de présenter aux associations plusieurs des meilleures pratiques qui sont couramment utilisées pour soutenir les objectifs environnementaux, sociaux et de gouvernance (ESG) et les objectifs de développement durable (ODD) des Nations Unies. Le rendement relatif aux facteurs ESG/ODD est fréquemment évalué pour les entreprises et les organisations. Ce document est spécialement conçu pour les associations et adopte une approche vaste, à attributs multiples et globale d’évaluation des initiatives et des programmes environnementaux et sociaux que les associations proposent à leurs membres. Ce document est jugé convenable à l’évaluation de la conformité selon le domaine d’application établi dans ce document. Groupe CSA tient à souligner que l’élaboration de ce document n’aurait pas été possible sans le soutien de Coro Strandberg. Domaine d’application 1.1 Généralités Ce document fournit aux associations des conseils et une méthode d’évaluation visant à améliorer les programmes et pratiques environnementaux, sociaux et de gouvernance (ESG) et/ou liés aux objectifs de développement durable (ODD) de l’ONU de l’association, qui se traduisent par une amélioration du rendement environnemental et social de l’association et de ses membres. 1.2 Terminologie Lorsqu’il décrit une recommandation de rendement, ce document utilise le terme « devrait », qui signifie que la pratique est conseillée et recommandée.
| SDO | CSA: Canadian Standards Association |
| Document Number | |
| Publication Date | Aug. 27, 2024 |
| Language | fr - French |
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