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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中華人民共和國國家標準

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實施

國家市場監(jiān)督管理總局發(fā)布

國家標準化管理委員會

GB/T24007—2024/ISO14007：2019

目次

前言

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引言

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1

范圍

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2

規(guī)范性引用文件

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3

術語和定義

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1

3.1

組織和環(huán)境

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3.2

環(huán)境經(jīng)濟學和財務

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3

4

原則

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4.1

概述

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4.2

準確性

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5

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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4.6

相關性

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4.7

透明性

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5

策劃

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5.1

概述

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5.2

明確確定環(huán)境成本和效益的目的

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5.3

確定相關的信息來源和類型

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5.4

界定范圍

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5.4.1

概述

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5.4.2

定性評價

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5.4.3

非貨幣形式的定量評價

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5.4.4

貨幣形式的定量評價

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5.4.5

內部與外部環(huán)境成本和效益的區(qū)分

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5.4.6

確定環(huán)境相關的內部成本和效益時考慮的因素

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5.5

確定環(huán)境成本和效益的策劃行動

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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價

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6.3

以非貨幣形式量化環(huán)境成本和效益

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6.4

以貨幣形式量化環(huán)境成本和效益

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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)境相關的內部成本和效益

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6.5

質量檢查

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7

應用、報告和持續(xù)改進

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7.1

關于在具體應用中使用的環(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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7.1.3

環(huán)境成本和效益合計

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7.2

報告

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7.3

持續(xù)改進

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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）特定術語和概念示例

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參考文獻

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GB/T24007—2024/ISO14007：2019

前言

本文件按照GB/T1.1—2020《標準化工作導則第1部分：標準化文件的結構和起草規(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》。

請注意本文件的某些內容可能涉及專利。本文件的發(fā)布機構不承擔識別專利的責任。

本文件由全國環(huán)境管理標準化技術委員會（SAC/TC207）提出并歸口。

本文件起草單位：中國標準化研究院、中國質量認證中心、方圓標志認證集團有限公司、中國合格

評定國家認可中心、安徽超越環(huán)?？萍脊煞萦邢薰?、東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、內蒙古伊利實業(yè)集團股份有限公司、

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

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

設計咨詢集團有限公司、中國電建市政建設集團有限公司、雙良節(jié)能系統(tǒng)股份有限公司、北京清新環(huán)境

技術股份有限公司、新疆水利水電勘測設計研究院有限責任公司、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、中化學中科環(huán)境

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

利電力勘測設計研究院、中國電建集團環(huán)境工程有限公司、廣西壯族自治區(qū)水利電力勘測設計研究院有

限責任公司、北京建工環(huán)境修復股份有限公司、興機電器集團有限公司、華夏中然生態(tài)科技集團有限公

司、清華大學山西清潔能源研究院、長沙金凱循環(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、浙江科騰精工機械股份有限公司、廣東華盛家具集團有限公司、中國南方

電網(wǎng)有限責任公司超高壓輸電公司梧州局、益海嘉里（惠州）包裝科技有限公司、飛龍家電集團有限公司、

美的集團股份有限公司、浙江益壤環(huán)?？萍加邢薰尽⒛戏诫娋W(wǎng)綜合能源股份有限公司、山東凱美瑞軸

承科技有限公司、內蒙古蒙牛乳業(yè)（集團）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、國聯(lián)汽車動力電池研究院有限責任公司、中國

電力工程顧問集團有限公司、中國電建集團北京勘測設計研究院有限公司、深圳市純水一號水處理科技

有限公司。

本文件主要起草人：黃進、王瑜、楊振強、紀烈敏、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、殷學平、蔣和財、朱子涵、習新兵、

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、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、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、姜岸、孫曉麗、高德堃、錢輝金、李福建、

劉建、沈彥會、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的日益嚴重的經(jīng)濟后果（除采取減緩和適應措施之外的）,以及對全球自然資

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

力、棲息地、景觀)的依賴，以及對環(huán)境的影響，都是組織及其相關方在整個價值鏈的戰(zhàn)略、經(jīng)營或財

務后果方面的重要議題。這就需要為如何評估和評價環(huán)境行動的經(jīng)濟后果提供實際方法指引。確定環(huán)境

成本和環(huán)境效益將有助于組織管理與環(huán)境有關的風險和機遇。

環(huán)境成本是與環(huán)境有關的任何成本，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)相關的合規(guī)成本；環(huán)境效益是指任何與環(huán)境相關的效

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

們對諸如與某個場所、整個組織，或組織的供應鏈或價值鏈的環(huán)境因素有關的財務影響問題產(chǎn)生更好的

理解，也可改善運行績效、風險管理、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組織的活動與國家和國際環(huán)境

目標或協(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)境成本和效益并進行文件化提供了指導，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。對環(huán)境成本和效益的評價可事前進行，也可事

后進行。本文件提供了指導，以幫助組織披露和交換相關信息。

如果組織希望以貨幣形式評價環(huán)境成本和效益，本文件中的經(jīng)濟評價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”，包括他們對自然和生態(tài)系統(tǒng)服務

的關注和依賴。這包括了反映在總經(jīng)濟價值概念中的使用價值和非使用價值。

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

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、會計人員、研究人員和咨詢人員。這項工作需要

來自多個業(yè)務領域提供的輸入信息。本文件可幫助組織整合財務和非財務信息，以便更好地為組織決策

提供信息。

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