GB/T 24008-2024Monetary valuation of environmental impacts and related environmental aspects (English PDF)

Foreword

This document is in accordance with the provisions of GB/T 1.1-2020 "Guidelines for standardization work Part 1: Structure and drafting rules for standardization documents" Drafting is required.

This document is equivalent to ISO 14008:2019 "Monetary value assessment of environmental impacts and related environmental aspects".

Introduction

Organizations face risks and opportunities due to the beneficial or adverse environmental impacts of their activities and related environmental factors.

Monetary value assessments of environmental factors support organizations in developing more sustainable business models and practices. Applying monetary value assessments does not imply monetary Coin is the only measure of value.

This document is intended for all organizations wishing to carry out monetary valuation studies or to review, compile or apply the results of monetary valuation studies.

Usually they have some experience in evaluating the environmental factors and environmental impacts of their physical unit activities.

It is useful to determine the monetary value of these environmental impacts and/or related environmental aspects based on this information. Monetary valuation can achieve different Comparisons and trade-offs between environmental issues and between environmental issues and other issues. For example, such comparisons and trade-offs are important in an organization's strategy and investment.

environmental management, product and service design, management accounting, performance evaluation, environmental monitoring and reporting, legislation or environmental policies and regulations are all relevant.

beneficial.

Monetary valuation methods determine the monetary value of environmental change rather than the absolute value of the environment.

This document supports environmental management and risk management approaches such as cost-benefit analysis, risk and life cycle assessment.

The main purpose of this document is to increase awareness, comparability and transparency of the assessment of the monetary value of environmental impacts and related environmental factors.

To prove the benefits of monetary valuation methods for users, it is necessary to integrate the methods, data and the diversity of monetary values, methods of determining monetary values, and ethical views on money all points require careful consideration and careful communication.

This document follows the principles of welfare economics and provides principles, requirements and guidelines for the monetary valuation of environmental impacts and related environmental factors.

The monetary valuation approach in this document can also be used to assess actual or potential impacts on natural capital, such as abiotic resources.

The environmental impacts assessed may come from environmental factors and the impact of the organization on the environment.

Environmental impacts may occur in terms of impacts on the stock and quality of natural capital, thereby affecting related benefit flows (including human healthy).

This document focuses on valuation methods rather than costing methods. This means that only when costs are used to measure monetary value Requirements and guidelines for assessing costs are given only when the this document provides a number of methodological requirements or recommendations for those who assess monetary value. Following these requirements and recommendations, good Good monetary valuation practice. The requirements in the reporting clause help users of monetary valuation to evaluate the quality of monetary valuation studies.

This document includes monetary valuation planning (see Chapter 5), monetary valuation requirements and procedures (see Chapter 6), Methods for linking the environmental impacts of the valuation to relevant environmental factors (see Chapter 7), quality checks on monetary valuations (see Chapter 8),

8) and reporting (see Chapter 9).

Environmental impact and related environmental factors Monetary value assessment

1 Scope

This document provides a methodological framework for assessing the monetary value of environmental impacts and related environmental factors. Environmental impacts include impacts on human health.

impacts on health, buildings and the natural environment, including emissions and the use of natural resources.

The monetary value assessment approach in this document is also used to better understand the organization's dependence on the environment.

The intended use of the results will be considered in the process of planning the monetary value assessment, but the application of the results is outside the scope of this document.

In this document, monetary valuation is a method of expressing values in the same units across different environmental issues and between environmental issues.

The monetary value to be determined includes some or all of the value reflected in the concept of total economic value.

The anthropocentric view holds that the natural environment has value because it provides benefits (well-being) to humans.

Monetary value refers to the economic value applied when making trade-offs between alternative resource allocations, rather than absolute value.

This document does not cover costing or accounting, although some valuation techniques include the word "cost" in their titles.

Development of models linking environmental factors to environmental impacts.

Note. In this document, environmental impacts or environmental factors are valued in monetary terms. When assessing an organization's environmental impact, it is important to establish the environmental the links between factors and environmental impacts.

2 Normative references

This document has no normative references.

3 Terms and definitions

The following terms and definitions apply to this document.