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

1.1 Purpose\u2014The 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\u2014The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure. 1.3 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.