ASTM WK21096

    New Guide for DISCLOSURES RELATED TO CLIMATE CHANGE EXPOSURES/RISKS

    (What is a Work Item?)

    Developed by Subcommittee: E50.05 | Committee E50 | Contact Staff Manager



    WK21096

    1. Scope

    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 climate change exposures/risks.


    Keywords

    Green House Gases; GHG

    Rationale

    Will be used by companies that need to disclose information related to climate change.

    Citing ASTM Standards
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    Work Item Status

    Date Initiated:
    08-25-2008

    Technical Contact:
    Gayle Koch

    Status:
    Approved