ASTM E 2718 : 2016
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.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
Hardcopy , PDF
09-16-2021
English
09-14-2016
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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