Detail of GB/T 24007-2024

Introduction of GB/T 24007-2024

GB/T 24007-2024 Environmental management - Guidelines for determining environmental costs and benefits 1 Scope 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. 2 Normative references There are no normative references in this document. 3 Terms and definitions For the purposes of this document, the following terms and definitions apply. 3.1 Organizations and the environment 3.1.1 natural resource part of nature that provides benefits to humans or underpins human well-being [SOURCE: GB/T 24008-2024, 3.1.5] 3.1.2 product item or service provided by an organization 3.1.3 good something that satisfies human wants or needs Note: A good can be a natural resource (3.1.1), an ecosystem (3.1.8) service, a product (3.1.2) or human health. It can be marketed or not, or be provided by an organization or not. 3.1.4 assessment systematic process of collecting, processing and analysing information 3.1.5 environmental condition state or characteristic of the environment as determined at a certain point in time Note 1: Organizations can be affected by the state of the environment, e.g. through their dependency on weather-related events or the availability of water or other natural resources (3.1.1). Note 2: The stock, flows and quality of renewable and non-renewable natural resources (e.g. plants, animals, air, water, soils, minerals) that benefit organizations and society are also referred to as “natural capital”. [SOURCE: GB/T 24001-2016, 3.2.3, modified.] 3.1.6 environmental dependency reliance on the use of environmental resources or processes Note: Expressions similar to “dependency … on the environment” are equivalent. 3.1.7 environmental dependency pathway causal relationship ultimately starting at an environmental condition (3.1.5) and ending at an effect on the organization 3.1.8 ecosystem dynamic complex of plant, animal, and micro-organism communities, and their non-living environment interacting as a functional entity Example: Deserts, coral reefs, wetlands, rain forests, boreal forests, grasslands, urban parks, cultivated farmlands. Note: Ecosystems can be influenced by human activity. [SOURCE: GB/T 24008-2024, 3.1.6] 3.1.9 ecosystem service benefit people obtain from ecosystems (3.1.8) Note 1: Ecosystem services are generally distinguished into provisioning, regulating, supporting and cultural services. Ecosystem services include the provisioning of goods (3.1.3) (e.g. food, fuel, raw materials, fibre), regulating services (e.g. climate regulation, disease control), and non-material benefits (cultural services) (e.g. spiritual or aesthetic benefits). The supporting services are necessary for the production of all other ecosystem services (e.g. soil formation, nutrient cycling, water cycling) and are also referred to as “ecosystem functions”. Note 2: Ecosystem services are sometimes called “environmental services” or “ecological services”. [SOURCE: GB/T 24008-2024, 3.2.11] 3.1.10 environmental aspect element of an organization’s activities or products (3.1.2) that interacts or can interact with the environment Note 1: An environmental aspect can cause (an) environmental impact(s) (3.1.11). A significant environmental aspect is one that has or can have one or more significant environmental impact(s). Note 2: Significant environmental aspects are determined by the organization applying one or more criteria. This process can be referred to as a “materiality assessment”. [SOURCE: GB/T 24001-2016, 3.2.2, modified.] 3.1.11 environmental impact change to the environment, whether adverse or beneficial, wholly or partially resulting from an organization’s environmental aspects (3.1.10) Note: The lowering of a water table and desertification are examples of environmental impacts from water use. A change in respiratory capacity is an example of an environmental impact from particulate matter emissions. [SOURCE: GB/T 24001-2016, 3.2.4, modified.] 3.1.12 environmental impact pathway series of consecutive, causal relationships, ultimately starting at an environmental aspect (3.1.10) and ending at an environmental impact (3.1.11) Note 1: Related terms are “impact pathway” or “cause-effect chain”. Note 2: It can be considered a system of interlinked environmental mechanisms. [SOURCE: GB/T 24008-2024, 3.1.9, modified.] 3.1.13 interested party; stakeholder person or organization that can affect, be affected by, or perceive itself to be affected by a decision or activity Example: Customers, communities, suppliers, regulators, non-governmental organizations, investors and employees. Note: To “perceive itself to be affected” means the perception has been made known to the organization. [SOURCE: GB/T 24001-2016, 3.1.6, modified.] 3.1.14 reference situation; baseline current or future state relative to which the assessment (3.1.4) is performed Note: Examples can be found in B.2. 3.1.15 release emission to air or discharge to water or soil [SOURCE: ISO 14040:2006, 3.30, modified.] 3.1.16 compliance obligations legal requirements and other requirements legal requirements that an organization has to comply with and other requirements that an organization has to or chooses to comply with Note: Compliance obligations can arise from mandatory requirements, such as applicable laws and regulations, or voluntary commitments, such as organizational and industry standards, contractual relationships, codes of practice and agreements with community groups or non-governmental organizations. [SOURCE: GB/T 24001-2016, 3.2.9, modified.]

Contents of GB/T 24007-2024