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.
Product Details
- Published:
- 03/15/2010
- Number of Pages:
- 4
- File Size:
- 1 file , 73 KB
