ASTM E2718-21
Standard Guide for Financial Disclosures Attributed to Climate Change

Standard No.

ASTM E2718-21

Release Date

2021

Published By

American Society for Testing and Materials (ASTM)

Latest

ASTM E2718-21

Scope

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 com

ASTM E2718-21 Referenced Document

• ASTM E2137 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
• ASTM E2173 Standard Guide for Disclosure of Environmental Liabilities
• ASTM E2725 Standard Guide for Basic Assessment and Management of Greenhouse Gases
• ASTM E3032 Standard Guide for Climate Resiliency Planning and Strategy

ASTM E2718-21 history

• 2021 ASTM E2718-21 Standard Guide for Financial Disclosures Attributed to Climate Change
• 2016 ASTM E2718-16 Standard Guide for Financial Disclosures Attributed to Climate Change
• 2010 ASTM E2718-10 Standard Guide for Financial Disclosures Attributed to Climate Change