DANSK DSF/ISO/FDIS 14008 PDF

This document describes a methodological framework for monetary valuation of environmental impacts and related environmental aspects. The monetary valuation methods in this document can also be used to better understand organisations’ dependencies on the environment. Environmental aspects in this document include use of natural resources and releases. Environmental impacts include impacts on human health, the built and natural environment. During the planning of the monetary valuation, the intended use of the results is considered but the use itself is outside the scope of this document. In this document, monetary valuation is a way of expressing value in a common unit, for use in comparisons and trade-offs between different environmental issues and between environmental and other issues. The monetary value to be determined seeks to include the full range of social values, reflected in the concept of Total Economic Value. An anthropocentric perspective is taken, which asserts that natural environment has value in so far as it gives utility (well-being) to humans. The monetary values addressed in this document are marginal or incremental values applied in trade-offs between alternative resource allocations, rather than absolute values not subject to trade-offs. This document does not include costing or accounting, although some valuation methods have the term ‘cost’ in their name. This document does not include the development of models linking environmental aspects to environmental impacts.