M00000308
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ASTM E2718-16 Standard Guide for Financial Disclosures Attributed to Climate Change
standard by ASTM International, 08/01/2016
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Availability date: 07/24/2021
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.