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ASTM International, 08/01/2016
Publisher: ASTM
File Format: PDF
$27.00$54.00
Published:01/08/2016
Pages:4
File Size:1 file , 73 KB
Note:This product is unavailable in Russia, Ukraine, Belarus
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.
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