EN ISO 14007:2020

Environmental management - Guidelines for determining environmental costs and benefits (ISO 14007:2019)

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.

Umweltmanagement - Leitlinien zur Ermittlung von Umweltkosten und -nutzen (ISO 14007:2019)

Dieses Dokument gibt Organisationen Leitlinien zur Bestimmung der Umweltkosten und  nutzen im Zusammenhang mit ihren Umweltaspekten an die Hand. Es behandelt die Umweltabhängigkeiten einer Organisation, wie z. B. von natürlichen Ressourcen, sowie den Kontext, in dem die Organisation tätig oder ansässig ist. Umweltkosten und  nutzen können quantitativ, sowohl in nicht monetärer als auch in monetärer Form, oder qualitativ ausgedrückt werden.
Dieses Dokument gibt Organisationen zudem eine Anleitung bei der Offenlegung dieser relevanten Informationen.
Dieses Dokument übernimmt eine anthropozentrische Perspektive, d. h. es betrachtet Änderungen, die sich auf das Wohlbefinden (Nutzen) der Menschen auswirken, einschließlich ihrer Sorge für und ihrer Abhängigkeit von Natur und Ökosystemleistungen. Dies beinhaltet Gebrauchs  und Nichtgebrauchswerte, wie sie im Konzept des ökonomischen Gesamtwertes enthalten sind, wenn Umweltkosten und  nutzen in monetärer Form bestimmt werden.
Die Art und Weise, in der die Umweltkosten und  nutzen verwendet werden, nachdem sie bestimmt wurden, liegt außerhalb des Anwendungsbereichs dieses Dokuments.
Dieses Dokument ist anwendbar auf jede Organisation, ungeachtet ihrer Größe, ihres Typs und ihrer Art.

Management environnemental - Lignes directrices pour la détermination des coûts et des bénéfices environnementaux (ISO 14007:2019)

Le présent document fournit aux organismes des lignes directrices relatives à la détermination des coûts et bénéfices environnementaux associés à leurs aspects environnementaux. Il traite des dépendances d'un organisme vis-à-vis de l'environnement, telles que les ressources naturelles, et du contexte dans lequel l'organisme exerce ses activités ou évolue. Les coûts et bénéfices environnementaux peuvent être exprimés quantitativement, que ce soit en termes monétaires ou non monétaires, ou qualitativement.
Le présent document donne également des recommandations aux organismes pour la divulgation d'informations connexes.
Le présent document adopte une perspective anthropocentrique, c'est-à-dire qu'il examine les changements qui affectent le bien-être des êtres humains (utilité), y compris leur préoccupation pour la nature et les services écosystémiques ainsi que leur dépendance vis-à-vis de ceux-ci. Cela comprend les valeurs d'usage et de non-usage, telles que reflétées dans le concept de valeur économique totale lorsque les coûts et bénéfices environnementaux sont déterminés en termes monétaires.
Les manières dont sont utilisés les coûts et bénéfices environnementaux une fois qu'ils ont été déterminés n'entrent pas dans le domaine d'application du présent document.
Le présent document s'applique à tout organisme, indépendamment de sa taille, de son type et de sa nature.

Ravnanje z okoljem - Smernice za ugotavljanje okoljskih stroškov in koristi (ISO 14007:2019)

General Information

• Status: Published
• Publication Date: 04-Aug-2020
• Withdrawal Date: 27-Feb-2021
• ICS: 13.020.20 - Environmental economics. Sustainability
• Technical Committee: CEN/SS S26 - Environmental Management
• Drafting Committee: CEN/SS S26 - Environmental Management
• Current Stage: 6060 - Definitive text made available (DAV) - Publishing
• Start Date: 05-Aug-2020
• Completion Date: 05-Aug-2020
• Ref Project: SIST EN ISO 14007:2020 - Environmental management - Guidelines for determining environmental costs and benefits (ISO 14007:2019)

Standards Content (Sample)

SLOVENSKI STANDARD
01-oktober-2020
Ravnanje z okoljem - Smernice za ugotavljanje okoljskih stroškov in koristi (ISO
14007:2019)
Environmental management - Guidelines for determining environmental costs and
benefits (ISO 14007:2019)
Management environnemental - Lignes directrices pour la détermination des coûts et
des bénéfices environnementaux (ISO 14007:2019)
Ta slovenski standard je istoveten z: EN ISO 14007:2020
ICS:
13.020.20 Okoljska ekonomija. Environmental economics.
Trajnostnost Sustainability
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EN ISO 14007
EUROPEAN STANDARD
NORME EUROPÉENNE
August 2020
EUROPÄISCHE NORM
ICS 13.020.20
English Version
Environmental management - Guidelines for determining
environmental costs and benefits (ISO 14007:2019)
Management environnemental - Lignes directrices Umweltmanagement - Leitlinien zur Ermittlung von
pour la détermination des coûts et des bénéfices Umweltkosten und -nutzen (ISO 14007:2019)
environnementaux (ISO 14007:2019)
This European Standard was approved by CEN on 12 July 2020.

CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this
European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management
Centre has the same status as the official versions.

CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2020 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN ISO 14007:2020 E
worldwide for CEN national Members.

Contents Page
European foreword . 3

European foreword
The text of ISO 14007:2019 has been prepared by Technical Committee ISO/TC 207 "Environmental
management” of the International Organization for Standardization (ISO) and has been taken over as
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by February 2021, and conflicting national standards
shall be withdrawn at the latest by February 2021.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the
United Kingdom.
Endorsement notice
The text of ISO 14007:2019 has been approved by CEN as EN ISO 14007:2020 without any modification.

INTERNATIONAL ISO
STANDARD 14007
First edition
2019-10
Environmental management —
Guidelines for determining
environmental costs and benefits
Management environnemental — Lignes directrices pour la
détermination des coûts et des bénéfices environnementaux
Reference number
ISO 14007:2019(E)
©
ISO 2019
ISO 14007:2019(E)
© ISO 2019
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Fax: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved

ISO 14007:2019(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
3.1 Organizations and the environment . 1
3.2 Environmental economics and finance . 4
4 Principles . 6
4.1 General . 6
4.2 Accuracy . 6
4.3 Completeness . 6
4.4 Consistency . 6
4.5 Credibility . 6
4.6 Relevance . 6
4.7 Transparency . 6
5 Planning . 6
5.1 General . 6
5.2 Defining the purpose of determining environmental costs and benefits . 7
5.3 Determining relevant sources and types of information . 8
5.4 Defining the scope . 8
5.4.1 General. 8
5.4.2 Qualitative assessment . 9
5.4.3 Quantitative non-monetary assessment .10
5.4.4 Quantitative monetary assessment .10
5.4.5 Distinguishing internal from external environmental costs and benefits.10
5.4.6 Considerations when determining environment-related internal costs and
benefits .10
5.5 Planning actions to determine environmental costs and benefits .11
6 Determining environmental costs and benefits .11
6.1 General .11
6.2 Qualitatively assessing environmental costs and benefits .12
6.3 Quantifying environmental costs and benefits in non-monetary terms .12
6.4 Quantifying environmental costs and benefits in monetary terms .13
6.4.1 General.13
6.4.2 Environmental damage costs and environmental benefits.13
6.4.3 Environment-related internal costs and benefits.15
6.5 Quality check .18
7 Application, reporting and continual improvement .18
7.1 Remarks on environmental costs and benefits used in specific applications .18
7.1.1 General.18
7.1.2 Cost-benefit analyses .19
7.1.3 Aggregating environmental costs and benefits .19
7.2 Reporting .20
7.3 Continual improvement .20
Annex A (informative) Flow chart on determining environmental costs and benefits .21
Annex B (informative) Examples of selected terms and concepts .23
Bibliography .25
ISO 14007:2019(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC)
...