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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.
| Author | ASTM |
|---|---|
| Editor | ASTM |
| Document type | Standard |
| Format | File |
| ICS | 03.060 : Finances. Banking. Monetary systems. Insurance |
| Number of pages | 4 |
| Replace | ASTM E2718-10 + Redline |
| Set | ASTMVOL1105 |
| Year | 2016 |
| Document history | ASTM E2718-10 + Redline |
| Country | USA |
| Keyword | ASTM 2718;ASTM E2718;ASTM E2718;10.1520/E2718-16 |