本文件为组织提供了确定环境成本和效益的指南 与环境因素有关。它解决了组织对 环境，例如自然资源，以及组织运营或运营的环境 位于。环境成本和效益可以用非货币和货币两种形式定量表示 货币术语，或定性术语。 本文件还为组织披露相关信息提供指导。购买本文件时可获得的所有当前修订均包含在购买本文件中。

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.All current amendments available at time of purchase are included with the purchase of this document.