CSA PLUS 1131 (R2001) (1st ed. pub 1994)

The primary objective of the publication is to develop a basis for a framework for the reporting of information relating to the performance of an organization in accordance with standards and expectations relating to environmental conduct and responsibility. In achieving this primary objective, it attempts to:

(a) provide guidance on the responsibilities of the board of directors and senior management in establishing the goals and objectives of an environmental report and on matters that should be taken into consideration in preparing such a report;

(b) identify the expectations of various user groups (including shareholders, other stakeholders, financial analysts, regulators, environmental interest groups, and the general public);

(c) comment on the practicality or otherwise of those user expectations (cost/benefit, etc.);

(d) indicate the types of information that should be reported in order to satisfy those expectations;

(e) propose the type of reporting model(s) and system(s) that would be appropriate in providing this information; and

(f) identify and discuss measurement, presentation and disclosure problems and issues.

The purpose of the publication is to provide guidance, not to advocate compulsory standards.