ASTM E 2718 : 2016
Superseded
View Superseded by
Standard Guide for Financial Disclosures Attributed to Climate Change
English
08-01-2016
09-16-2021
| 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Superseded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.
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