ISO 14008:2019 环境影响及相关环境方面的货币评估

标准编号：ISO 14008:2019

中文名称：环境影响及相关环境方面的货币评估

英文名称：Monetary valuation of environmental impacts and related environmental aspects

发布日期：2019-03

标准范围

本文件规定了环境影响和相关环境因素货币评估的方法框架。环境影响包括对人类健康、建筑和自然环境的影响。环境方面包括排放和自然资源的使用。本文档中的货币估值方法也可用于更好地了解组织对环境的依赖性。在货币估值规划期间，考虑了结果的预期用途，但用途本身不在本文件的范围内。在本文件中，货币估值是一种以共同单位表示价值的方式，用于不同环境问题之间以及环境和其他问题之间的比较和权衡。待确定的货币价值包括反映在总经济价值概念中的部分或全部价值。以人类为中心的观点认为，自然环境具有价值，因为它给人类带来了效用（福祉）。本文件中提到的货币价值是在替代资源分配之间进行权衡时应用的经济价值，而不是绝对价值。本文件不包括成本计算或会计，尽管某些估价方法的名称中有“成本”一词。本文件不包括开发将环境因素与环境影响联系起来的模型。注:在本文件中，以货币计算的价值是环境影响或环境方面。在评估组织的环境影响时，重要的是建立环境因素和环境影响之间的联系。

This document specifies a methodological framework for the monetary valuation of environmental impacts and related environmental aspects. Environmental impacts include impacts on human health, and on the built and natural environment. Environmental aspects include releases and the use of natural resources.The monetary valuation methods in this document can also be used to better understand organizations' dependencies on the environment.During the planning of the monetary valuation, the intended use of the results is considered but the use itself is outside the scope of this document.In this document, monetary valuation is a way of expressing value in a common unit, for use in comparisons and trade-offs between different environmental issues and between environmental and other issues. The monetary value to be determined includes some or all values reflected in the concept of total economic value. An anthropocentric perspective is taken, which asserts that natural environment has value in so far as it gives utility (well-being) to humans. The monetary values referred to in this document are economic values applied in trade-offs between alternative resource allocations, and not absolute values.This document does not include costing or accounting, although some valuation methods have the term "cost" in their name. This document does not include the development of models linking environmental aspects to environmental impacts.NOTE In this document, what is valued in monetary terms is either environmental impacts or environmental aspects. When valuing environmental impacts of an organization, it is important that links between environmental aspects and environmental impacts are established.

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