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Normas DIN – AENOR
DIN EN ISO 14007:2020-05

DIN EN ISO 14007:2020-05

Environmental management - Guidelines for determining environmental costs and benefits (ISO 14007:2019); German and English version prEN ISO 14007:2020 / Note: Date of issue 2020-03-27

Management environnemental - Lignes directrices pour la détermination des coûts et des bénéfices environnementaux (ISO 14007:2019); Version allemande et anglaise prEN ISO 14007:2020 / Attention: Date de parution 2020-03-27

Umweltmanagement - Leitlinien zur Ermittlung von Umweltkosten und -nutzen (ISO 14007:2019); Deutsche und Englische Fassung prEN ISO 14007:2020 / Achtung: Erscheinungsdatum 2020-03-27

Fecha:
2020-05 /Active
Equivalencias internacionales:

ISO 14007 (2019-10)

prEN ISO 14007 (2020-03)

Resumen:
This document gives guidelines for organizations on determining the environmental costs and benefits associated with their environmental aspects. It addresses the dependencies of an organization on the environment, for example, natural resources, and the context in which the organization operates or is located. Environmental costs and benefits can be expressed quantitatively, in both non-monetary and monetary terms, or qualitatively.This document also provides guidance for organizations when disclosing related information.This document takes an anthropocentric perspective, i.e. looking at changes that affect human wellbeing (utility) including their concern for, and dependence on, nature and ecosystem services. This includes use and non-use values as reflected in the concept of total economic value when environmental costs and benefits are determined in monetary terms.The ways in which the environmental costs and benefits are used after they have been determined are outside the scope of this document.This document is applicable to any organization regardless of size, type and nature.
Keywords:
Accounting, Advantage, Cost accounting, Cost analysis, Costs, Decision tools, Decision-making, Definitions, Dependence, Determination, Ecosystem, Enterprises, Environmental aspects, Environmental conditions, Environmental management, Guidelines, Influences, Planning, Pollution control, Resource protection, Resource recovery, Risk management
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