The SAM Corporate Sustainability Assessment (CSA) is an annual evaluation of companies’ sustainability practices. Each year we assess over 7'300 companies around the world. The CSA focuses on criteria that are both industry-specific and financially material, and has been doing so since 1999.

”We consider the CSA to be the premier external sustainability assessment. To keep our sustainability strategy relevant into the future, Linde can’t simply look into the mirror. We need a way to be able to look into the future. The SAM assessment is one of our key tools to do that" 
Riva Krut, VP and Chief Sustainability Officer, Linde PLC