ASTM E2718 PDF
ASTM E2718 PDF
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ASTM E2718 PDF

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Standard Guide for Financial Disclosures Attributed to Climate Change

Published byPublication DateNumber of Pages
ASTM06/01/20217

ASTM E2718 – Standard Guide forFinancial Disclosures Attributed to Climate Change

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.

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