ISO 14008《环境影响及相关环境因素的货币价值评估》国际标准分析研究

Analysis of ISO 14008:2019, Monetary valuation of environmentalimpacts and related environmental aspects

确定组织的环境影响和相关环境因素的货币价值,通过对环境问题的权衡和比较,将货币价值评估信息应用到环境管理决策中,从而更好地应对风险和机遇,这是组织实现精细化环境管理的有效手段,ISO/TC 207/SC1由此于2019年3月正式发布了ISO 14008:2019《环境影响及相关环境因素的货币价值评估》国际标准。本文重点介绍了ISO 14008:2019国际标准的总体框架,阐释了关键术语和定义,并对重点技术内容进行了研究分析,旨在使我国组织更好地理解ISO 14008:2019国际标准的核心要义,从而有助于组织依据本标准所提供的方法开展环境影响及相关环境因素的货币价值评估。

To determine the monetary value of the organization’s environmental impacts and related environmental factors,and apply monetary valuation information to environmental management decisions through trade-offs and comparisons of environmental issues in order to better respond to risks and opportunities,ISO/TC 207/SC1 officially published ISO 14008:2019,Monetary valuation of environmental impacts and related environmental factors in March 2019,which is an effective means for organizations to achieve fine-grained environmental management.This paper mainly introduces the general framework of the international standard ISO 14008:2019,explains the key terms and definitions,and analyzes the key technical contents.The purpose of this paper is to help organizations better understand the core meaning of ISO 14008:2019,and help them carry out the monetary valuation of environmental impact and related environmental factors according to the methods provided by this standard.