• ASTM E2718-16

ASTM E2718-16

  • Standard Guide for Financial Disclosures Attributed to Climate Change
  • standard by ASTM International, 08/01/2016
  • Category: ASTM

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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.

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