GB/T 24007-2024 Active

This document provides guidance for organizations to identify the environmental costs and benefits associated with their environmental factors. It addresses the organization's dependence on the environment, such as natural resources, and the external environment in which the organization operates or is located. Environmental costs and benefits can be quantified in non-monetary or monetary form, or expressed qualitatively. This document also provides guidance for organizations to disclose relevant information. This document adopts a human-centered perspective, focusing on changes that affect human well-being (utility), including their concerns and reliance on nature and ecosystem services. This includes the use value and non-use value reflected in the total economic value concept when identifying environmental costs and benefits in monetary form. The application of the results after identifying environmental costs and benefits is beyond the scope of this document. This document is applicable to organizations of any size, type, and nature.