ASTM E2718-10

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.