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ASTM E 2718 : 2016 : REDLINE

ASTM E 2718 : 2016 : REDLINE

Superseded

Superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

View Superseded by
superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

Standard Guide for Financial Disclosures Attributed to Climate Change

Available format(s)

PDF

Superseded date

16-09-2021

Language(s)

English

Published date

01-08-2016

Publisher

American Society for Testing and Materials

CONTAINED IN VOL. 11.05, 2016 Defines a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements.

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.

Committee
E 50
DocumentType
Redline
Pages
5
PublisherName
American Society for Testing and Materials
Status
Superseded
SupersededBy

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

ASTM E 2173 : 2016 : REDLINE Standard Guide for Disclosure of Environmental Liabilities
ASTM E 2137 : 2017 : REDLINE 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

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