Standard Guide for Financial Disclosures Attributed to Climate Change

Available format(s)

Hardcopy , PDF

Language(s)

English

Published date

27-08-2021

Publisher

American Society for Testing and Materials

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.

1.3This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

Committee	E 50
DocumentType	Guide
Pages	7
PublisherName	American Society for Testing and Materials
Status	Current
Supersedes	ASTM E 2718 : 2016

ASTM E 2137 : 2017	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 : 2017	Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2137 : 2022	Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2173 : 2022	Standard Guide for Disclosure of Environmental Liabilities
ASTM E 3032 : 2022	Standard Guide for Climate Resiliency Planning and Strategy
ASTM E 3032 : 2015 : EDT 1	Standard Guide for Climate Resiliency Planning and Strategy
ASTM E 2173 : 2016	Standard Guide for Disclosure of Environmental Liabilities