Norm

ASTM E2718-16

Standard Guide for Financial Disclosures Attributed to Climate Change

44,21

Over deze norm

Status Definitief
Aantal pagina's 4
Commissie E50.05
Gepubliceerd op 01-08-2016
Taal Engels

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.

Details

ICS-code 03.060
Nederlandse titel Standard Guide for Financial Disclosures Attributed to Climate Change
Engelse titel Standard Guide for Financial Disclosures Attributed to Climate Change

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