ASTM-E2718:2016 Edition(Redline)
$29.25
E2718-16 Standard Guide for Financial Disclosures Attributed to Climate Change (Redline)
Published By | Publication Date | Number of Pages |
ASTM | 2016 | 5 |
ASTM E2718-16
Redline Standard: Standard Guide for Financial Disclosures Attributed to Climate Change
ASTM E2718
Scope
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.
Keywords
climate change; disclosure; financial statement; green house gases; reporting entity;
ICS Code
ICS Number Code 03.060 (Finances. Banking. Monetary systems. Insurance)
DOI: 10.1520/E2718-16