GB/T 24007-2024環(huán)境管理確定環(huán)境成本和效益的指南

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中華人民共和國(guó)國(guó)家標(biāo)準(zhǔn)

GB/T24007—2024/ISO14007：2019

環(huán)境管理

確定環(huán)境成本和效益的指南

Environmentalmanagement—Guidelinesfordeterminingenvironmentalcostsand

benefits

（ISO14007：2019,IDT）

2024-09-29發(fā)布2024-09-29實(shí)施

國(guó)家市場(chǎng)監(jiān)督管理總局發(fā)布

國(guó)家標(biāo)準(zhǔn)化管理委員會(huì)

GB/T24007—2024/ISO14007：2019

目次

前言

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Ⅲ

引言

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Ⅳ

1

范圍

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2

規(guī)范性引用文件

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3

術(shù)語和定義

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1

3.1

組織和環(huán)境

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3.2

環(huán)境經(jīng)濟(jì)學(xué)和財(cái)務(wù)

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4

原則

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4.1

概述

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5

4.2

準(zhǔn)確性

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4.3

完整性

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4.4

一致性

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4.5

可信性

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5

4.6

相關(guān)性

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5

4.7

透明性

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5

策劃

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5.1

概述

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6

5.2

明確確定環(huán)境成本和效益的目的

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5.3

確定相關(guān)的信息來源和類型

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7

5.4

界定范圍

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5.4.1

概述

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7

5.4.2

定性評(píng)價(jià)

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5.4.3

非貨幣形式的定量評(píng)價(jià)

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5.4.4

貨幣形式的定量評(píng)價(jià)

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8

5.4.5

內(nèi)部與外部環(huán)境成本和效益的區(qū)分

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8

5.4.6

確定環(huán)境相關(guān)的內(nèi)部成本和效益時(shí)考慮的因素

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9

5.5

確定環(huán)境成本和效益的策劃行動(dòng)

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6

確定環(huán)境成本和效益

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6.1

概述

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6.2

環(huán)境成本和效益的定性評(píng)價(jià)

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10

6.3

以非貨幣形式量化環(huán)境成本和效益

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10

6.4

以貨幣形式量化環(huán)境成本和效益

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10

6.4.1

概述

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10

6.4.2

環(huán)境損害成本和環(huán)境效益

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Ⅰ

GB/T24007—2024/ISO14007：2019

6.4.3

環(huán)境相關(guān)的內(nèi)部成本和效益

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6.5

質(zhì)量檢查

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7

應(yīng)用、報(bào)告和持續(xù)改進(jìn)

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15

7.1

關(guān)于在具體應(yīng)用中使用的環(huán)境成本和效益

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15

7.1.1

概述

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15

7.1.2

成本?效益分析

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15

7.1.3

環(huán)境成本和效益合計(jì)

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15

7.2

報(bào)告

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16

7.3

持續(xù)改進(jìn)

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16

附錄A（資料性）確定環(huán)境成本和效益的流程圖

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17

附錄B（資料性）特定術(shù)語和概念示例

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18

參考文獻(xiàn)

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20

Ⅱ

GB/T24007—2024/ISO14007：2019

前言

本文件按照GB/T1.1—2020《標(biāo)準(zhǔn)化工作導(dǎo)則第1部分：標(biāo)準(zhǔn)化文件的結(jié)構(gòu)和起草規(guī)則》的規(guī)

定起草。

本文件等同采用ISO14007:2019《環(huán)境管理

確定環(huán)境成本和效益的指南》。

請(qǐng)注意本文件的某些內(nèi)容可能涉及專利。本文件的發(fā)布機(jī)構(gòu)不承擔(dān)識(shí)別專利的責(zé)任。

本文件由全國(guó)環(huán)境管理標(biāo)準(zhǔn)化技術(shù)委員會(huì)（SAC/TC207）提出并歸口。

本文件起草單位：中國(guó)標(biāo)準(zhǔn)化研究院、中國(guó)質(zhì)量認(rèn)證中心、方圓標(biāo)志認(rèn)證集團(tuán)有限公司、中國(guó)合格

評(píng)定國(guó)家認(rèn)可中心、安徽超越環(huán)?？萍脊煞萦邢薰尽|華工程科技股份有限公司、中信戴卡股份有限

公司、中廣核環(huán)保產(chǎn)業(yè)有限公司、北京燕京啤酒股份有限公司、內(nèi)蒙古伊利實(shí)業(yè)集團(tuán)股份有限公司、

中國(guó)港灣工程有限責(zé)任公司、西山煤電（集團(tuán)）有限責(zé)任公司、中鐵市政環(huán)境建設(shè)有限公司、北京首創(chuàng)

生態(tài)環(huán)保集團(tuán)股份有限公司、中鐵七局集團(tuán)有限公司、中鋁環(huán)保節(jié)能科技（湖南）有限公司、中鐵工程

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技術(shù)股份有限公司、新疆水利水電勘測(cè)設(shè)計(jì)研究院有限責(zé)任公司、中節(jié)能城市節(jié)能研究院有限公司、

中能建氫能源有限公司、中鐵山橋集團(tuán)有限公司、中節(jié)能鐵漢生態(tài)環(huán)境股份有限公司、中化學(xué)中科環(huán)境

科技（北京）有限公司、四川古敘科技咨詢服務(wù)有限公司、通威太陽能（成都）有限公司、陜西省水

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限責(zé)任公司、北京建工環(huán)境修復(fù)股份有限公司、興機(jī)電器集團(tuán)有限公司、華夏中然生態(tài)科技集團(tuán)有限公

司、清華大學(xué)山西清潔能源研究院、長(zhǎng)沙金凱循環(huán)科技有限公司、杭州沈氏節(jié)能科技股份有限公司、

鴻翔環(huán)境科技股份有限公司、浙江科騰精工機(jī)械股份有限公司、廣東華盛家具集團(tuán)有限公司、中國(guó)南方

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美的集團(tuán)股份有限公司、浙江益壤環(huán)?？萍加邢薰?、南方電網(wǎng)綜合能源股份有限公司、山東凱美瑞軸

承科技有限公司、內(nèi)蒙古蒙牛乳業(yè)（集團(tuán)）股份有限公司、天通銀廈新材料有限公司、富嶺科技股份有

限公司、珠海格力電器股份有限公司、廣東縱橫零碳科技有限公司、云南馳宏鋅鍺股份有限公司、浙江

江山變壓器股份有限公司、貴州紅星電子材料有限公司、國(guó)聯(lián)汽車動(dòng)力電池研究院有限責(zé)任公司、中國(guó)

電力工程顧問集團(tuán)有限公司、中國(guó)電建集團(tuán)北京勘測(cè)設(shè)計(jì)研究院有限公司、深圳市純水一號(hào)水處理科技

有限公司。

本文件主要起草人：黃進(jìn)、王瑜、楊振強(qiáng)、紀(jì)烈敏、張曉昕、徐秉聲、林翎、范敏、趙博、汪炎、

徐佐、安瑞、徐月香、呂志勇、何俊彪、劉海東、岳立章、李爽、巴蛟龍、曾科、呂剛、王操、

劉正宇、姚海宙、徐立峰、杜玉吉、劉大為、張續(xù)彬、裴福云、殷學(xué)平、蔣和財(cái)、朱子涵、習(xí)新兵、

張建齊、唐崗、李書鵬、章如海、仲海玲、郭朝選、顏群軒、沈衛(wèi)立、許曉平、陳偉、王卓純、

嚴(yán)劍鋒、溫瑞梅、王乾科、陳興廷、羅春暉、章榮兵、馮兵、宿玉錢、王子學(xué)、陶陽、王月、姚小峰、

黃云東、姜振軍、曹玉欣、方彥彥、胡小紅、蔣龍進(jìn)、石景禎、劉海峰、莊兆恒、楊佳巖、王靖、

李伏京、汪志翔、馬春花、劉建友、孟慶婕、毛洪財(cái)、姜岸、孫曉麗、高德堃、錢輝金、李福建、

劉建、沈彥會(huì)、崔皓、趙文清、龍巍、韓偉剛、吳龍躍、韋海勇、郭麗莉、崔紅、李偉、劉櫟靈、

燕敬祥、姚國(guó)新、王麗、李茂林、張金鑫、金弈、李洪偉、閆坤。

Ⅲ

GB/T24007—2024/ISO14007：2019

引言

與氣候變化影響有關(guān)的日益嚴(yán)重的經(jīng)濟(jì)后果（除采取減緩和適應(yīng)措施之外的）,以及對(duì)全球自然資

源枯竭和生態(tài)系統(tǒng)功能喪失的關(guān)切給組織和整個(gè)社會(huì)帶來了許多挑戰(zhàn)。對(duì)自然資源(例如水、土壤肥

力、棲息地、景觀)的依賴，以及對(duì)環(huán)境的影響，都是組織及其相關(guān)方在整個(gè)價(jià)值鏈的戰(zhàn)略、經(jīng)營(yíng)或財(cái)

務(wù)后果方面的重要議題。這就需要為如何評(píng)估和評(píng)價(jià)環(huán)境行動(dòng)的經(jīng)濟(jì)后果提供實(shí)際方法指引。確定環(huán)境

成本和環(huán)境效益將有助于組織管理與環(huán)境有關(guān)的風(fēng)險(xiǎn)和機(jī)遇。

環(huán)境成本是與環(huán)境有關(guān)的任何成本，它可能源于，例如公司所依賴的自然資本的損失、對(duì)人類健康

和環(huán)境的影響，或者是與環(huán)境的或遵守環(huán)境法規(guī)相關(guān)的合規(guī)成本；環(huán)境效益是指任何與環(huán)境相關(guān)的效

益，它可能來自，例如特定組織的產(chǎn)品中或生產(chǎn)過程中（包括其價(jià)值鏈）使用的自然資源。

理解組織的環(huán)境成本和效益可使組織將環(huán)境影響和環(huán)境依賴性與其決策過程聯(lián)系起來。這可以使人

們對(duì)諸如與某個(gè)場(chǎng)所、整個(gè)組織，或組織的供應(yīng)鏈或價(jià)值鏈的環(huán)境因素有關(guān)的財(cái)務(wù)影響問題產(chǎn)生更好的

理解，也可改善運(yùn)行績(jī)效、風(fēng)險(xiǎn)管理、投資決策和企業(yè)的信息交流。使用本文件確定環(huán)境成本和效益可

以幫助組織管理其環(huán)境依賴性，并減輕其環(huán)境影響。它也將有助于使一個(gè)組織的活動(dòng)與國(guó)家和國(guó)際環(huán)境

目標(biāo)或協(xié)定保持一致。

本文件為組織以全面和透明的方式確定環(huán)境成本和效益并進(jìn)行文件化提供了指導(dǎo)，環(huán)境成本和效益

可以是以貨幣或非貨幣形式量化的，或者是定性描述的。對(duì)環(huán)境成本和效益的評(píng)價(jià)可事前進(jìn)行，也可事

后進(jìn)行。本文件提供了指導(dǎo)，以幫助組織披露和交換相關(guān)信息。

如果組織希望以貨幣形式評(píng)價(jià)環(huán)境成本和效益，本文件中的經(jīng)濟(jì)評(píng)價(jià)方法只反映影響人類福祉（效

用）的變化。也就是說，它采取了所謂的“以人類為中心的觀點(diǎn)”，包括他們對(duì)自然和生態(tài)系統(tǒng)服務(wù)

的關(guān)注和依賴。這包括了反映在總經(jīng)濟(jì)價(jià)值概念中的使用價(jià)值和非使用價(jià)值。

本文件適用于所有規(guī)模的組織和行業(yè)。它可適用于私營(yíng)企業(yè)或上市企業(yè)、公有組織或公共服務(wù)單

位，它們可以是在全球具有重要作用的大型組織或是中小型企業(yè)。

本文件適用于希望確定環(huán)境成本和效益的管理者、會(huì)計(jì)人員、研究人員和咨詢?nèi)藛T。這項(xiàng)工作需要

來自多個(gè)業(yè)務(wù)領(lǐng)域提供的輸入信息。本文件可幫助組織整合財(cái)務(wù)和非財(cái)務(wù)信息，以便更好地為組織決策

提供信息。

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