ASTM E 2718 : 2010
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
View Superseded by
Standard Guide for Financial Disclosures Attributed to Climate Change
Hardcopy , PDF
11-11-2014
English
15-03-2010
Committee |
E 50
|
DocumentType |
Guide
|
Pages |
4
|
PublisherName |
American Society for Testing and Materials
|
Status |
Superseded
|
SupersededBy |
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.
ASTM E 2137 : 2017 | Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters |
ASTM E 3032 : 2015 : EDT 1 | Standard Guide for Climate Resiliency Planning and Strategy |
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