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ASTM E 2718 : 2010

Superseded

Superseded

View Superseded by

Standard Guide for Financial Disclosures Attributed to Climate Change

Available format(s)

PDF

Language(s)

English

Published date

03-15-2010

Superseded date

11-11-2014

Superseded by

ASTM E 2718 : 2016

US$73.00
Excluding Tax where applicable

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Superseded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

1.1 PurposeThe 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.

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

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US$73.00
Excluding Tax where applicable