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ASTM E3377-24
Standard Guide for Environmental, Social, and Governance (ESG) Disclosure Related to Climate and Community
This guide provides an overview of frameworks used for environmental, social, and governance (ESG) disclosures applicable to a variety of organizations. This guide provides users with information on the history of ESG disclosure frameworks, the components that comprise ESG disclosures, the target audience of these disclosures, and the challenges associated with this topic.
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ASTM International [astm]