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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