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ASTM E 2718 : 2016

Superseded

Superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

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Standard Guide for Financial Disclosures Attributed to Climate Change

Available format(s)

Hardcopy , PDF

Superseded date

16-09-2021

Language(s)

English

Published date

14-09-2016

Committee
E 50
DocumentType
Guide
Pages
4
PublisherName
American Society for Testing and Materials
Status
Superseded
SupersededBy
Supersedes

1.1Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.

1.2Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.

ASTM E 3032 : 2015 : EDT 1 Standard Guide for Climate Resiliency Planning and Strategy
ASTM E 2137 : 2017 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters

ASTM E 3032 : 2015 Standard Guide for Climate Resiliency Planning and Strategy
ASTM E 2173 : 2007 Standard Guide for Disclosure of Environmental Liabilities
ASTM E 2137 : 2017 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2173 : 2001 Standard Guide for Disclosure of Environmental Liabilities
ASTM E 2173 : 2007 : R2011 Standard Guide for Disclosure of Environmental Liabilities
ASTM E 2725 : 2019 Standard Guide for Basic Assessment and Management of Greenhouse Gases
ASTM E 2137 : 2006 : R2011 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 3032 : 2015 : EDT 1 Standard Guide for Climate Resiliency Planning and Strategy
ASTM E 2137 : 2001 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2725 : 2010 Standard Guide for Basic Assessment and Management of Greenhouse Gases
ASTM E 2173 : 2016 Standard Guide for Disclosure of Environmental Liabilities
ASTM E 2137 : 2006 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters

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