ISO 14007:2019 pdf free
ISO 14007:2019 pdf free.Environmental management一Guidelines for determining environmental costs and benefits
This document distinguishes documentation from reporting. While reporting serves an organization’s internal or external communication purposes, thereby establishing transparency, documentation helps the analyst to consider and remember important aspects associated with the assessment of environmental costs and benefits.
The assessment of environmental costs and benefits can be conducted in a staged approach.
EXAMPLE 1 Determining environment-related internal costs can begin with the cost elements documented in the accounts of the organization. In a next step, environment-related internal costs that are difficult to quantify,predict, or estimate (such as intangibles or contingencies) can be determined.
EXAMPLE 2 Similarly, determining external environmental costs and benefits can begin with a qualitative assessment (see 6.2). In a next step, external environmental costs and benefits can be quantified in non-monetary terms (see 6.3) or in monetary terms (see 6.4) in line with the purpose (see 5.2). The quantitative monetary assessment can build on a quantitative non-monetary assessment.
The organization should identify and document the purpose of determining environmental costs and benefits, the intended use and the audience, whether internal or external. This will help to frame the assessment process. The application of environmental costs and benefits can include, but is not limited to:
一linking environmental impacts and dependencies to decision-making processes (e.g. when choosing between different investment opportunities or different projects concerning climate change mitigation or adaptation measures);
一understanding the financial or economic implications of management decisions related to the environment (e.g. the expenditures required to meet regulatory constraints or commitments of the organization, access to or support from dedicated investors);
一understanding the interaction between the environment and the organization’s activities and products (e.g. for financial and non-financial reporting and communication, for responding to investors’ information requirements, for defining regulatory compliance failure costs);
一identifying significant environmental aspects, impacts and dependencies (e.g. in order to engage with external interested parties about an organization’s activities, the environmental consequences and the value created for different interested parties);
一addressing an organization’s risks and opportunities related to its environmental dependencies and impacts (e.g. for consideration in an organization’s strategy, for developing the respective corporate management system, for negotiating with authorities); ISO 14007 pdf free download.
