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ASTM International - ASTM E2718-21

Standard Guide for Financial Disclosures Attributed to Climate Change

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Organization: ASTM International
Publication Date: 1 June 2021
Status: active
Page Count: 7
ICS Code (Finances. Banking. Monetary systems. Insurance): 03.060
significance And Use:

4.1 Uses-This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate... View More

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.

1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

Document History

ASTM E2718-21
June 1, 2021
Standard Guide for Financial Disclosures Attributed to Climate Change
4.1 Uses-This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The...
August 1, 2016
Standard Guide for Financial Disclosures Attributed to Climate Change
4.1 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The...
March 15, 2010
Standard Guide for Financial Disclosures Attributed to Climate Change
Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The...
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