ASTM E2718
Standard Guide for Financial Disclosures Attributed to Climate Change
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- Language: English
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- Language: English
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About This Item
ASTM E2718 is the ASTM standard titled Standard Guide for Financial Disclosures Attributed to Climate Change, and it provides a structured reference for addressing climate-related financial reporting. It is relevant for organizations that need to evaluate how climate change may affect financial statements, disclosures, and related communication practices. By offering a recognized guide, ASTM E2718 can help support more consistent disclosure decisions, reduce ambiguity, and improve the reliability of climate-related financial information.
Overview of ASTM E2718
The purpose of ASTM E2718 is to guide the preparation and interpretation of financial disclosures associated with climate change. As an ASTM standard, it serves as a technical document intended to bring greater consistency to how climate-related matters are identified and reported in a financial context. The standard title indicates a focus on disclosures rather than performance testing or material specifications, so it is best understood as a framework for reporting practice, compliance support, and internal review of climate-related financial information.
Common use cases of ASTM E2718
This guide is commonly used when organizations need to evaluate whether climate change may influence financial disclosures, reporting narratives, or risk communication. It may support accounting, finance, compliance, and governance workflows where climate-related information must be presented in a controlled and defensible way. ASTM E2718 can also be useful during disclosure review, audit preparation, and policy development when teams want a recognized guide for climate-linked financial reporting practices.
Benefits of using ASTM E2718
Using ASTM E2718 can help improve consistency in climate-related financial disclosures and reduce uncertainty in reporting decisions. It supports clearer internal alignment between finance, compliance, and management teams, which can be valuable for review and documentation processes. Because the guide is tied to a recognized ASTM standard, it may also help strengthen confidence in procurement, evaluation, and oversight activities where climate-related financial transparency matters.
- Climate-related financial disclosure guidance
- Reporting consistency and documentation support
- Review of climate-linked financial impacts
- Compliance and governance workflows
- Risk communication and disclosure control
- Publication Date: 2025-07-28
- Publisher: ASTM
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