ASTM E2718 - 16 - Standard Guide for Financial Disclosures Attributed to Climate Change

ASTM E2718 - 16

Standard Guide for Financial Disclosures Attributed to Climate Change

Status : Current   Published : August 2016

Format
PDF

Format
HARDCOPY



1.1  Purpose—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.

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




Standard NumberASTM E2718 - 16
TitleStandard Guide for Financial Disclosures Attributed to Climate Change
StatusCurrent
Publication Date01 August 2016
Normative References(Required to achieve compliance to this standard)No other standards are normatively referenced
Informative References(Provided for Information)No other standards are informatively referenced
Descriptors Climate change, Disclosure, Financial statement, Green house gases, Reporting entity
ICS03.060
PublisherASTM
FormatA4
DeliveryYes
Pages4
File Size74 KB
Price£36.00


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