• ASTM E 2718 : 2016 : REDLINE

    Superseded A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

    Standard Guide for Financial Disclosures Attributed to Climate Change

    Available format(s):  PDF

    Superseded date:  16-09-2021

    Language(s):  English

    Published date:  01-08-2016

    Publisher:  American Society for Testing and Materials

    Add To Cart

    Abstract - (Show below) - (Hide below)

    CONTAINED IN VOL. 11.05, 2016 Defines a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements.

    Scope - (Show below) - (Hide below)

    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.

    1.2Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.

    General Product Information - (Show below) - (Hide below)

    Committee E 50
    Document Type Redline
    Publisher American Society for Testing and Materials
    Status Superseded
    Superseded By

    Standards Referenced By This Book - (Show below) - (Hide below)

    ASTM E 3032 : 2015 : EDT 1 Standard Guide for Climate Resiliency Planning and Strategy
    ASTM E 3032 : 2015 Standard Guide for Climate Resiliency Planning and Strategy
    ASTM E 2137 : 2017 : REDLINE Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters

    Standards Referencing This Book - (Show below) - (Hide below)

    ASTM E 2173 : 2016 : REDLINE Standard Guide for Disclosure of Environmental Liabilities
    ASTM E 2137 : 2017 : REDLINE Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
    ASTM E 2725 : 2010 Standard Guide for Basic Assessment and Management of Greenhouse Gases
    • Access your standards online with a subscription

      Features

      • Simple online access to standards, technical information and regulations
      • Critical updates of standards and customisable alerts and notifications
      • Multi - user online standards collection: secure, flexibile and cost effective