本文件为组织提供了确定与其环境因素相关的环境成本和效益的指南。它解决了组织对环境的依赖性，例如自然资源，以及组织运营或所在的环境。环境成本和效益可以用非货币和货币的术语定量表示，也可以用定性表示。 本文件还为组织披露相关信息提供指导。 本文件采用以人为中心的观点，即关注影响人类福祉（效用）的变化，包括对自然和生态系统服务的关注和依赖。这包括使用价值和非使用价值，当环境成本和效益以货币形式确定时，这反映在总经济价值的概念中。 环境成本和效益确定后的使用方式不在本文件范围内。 本文件适用于任何规模、类型和性质的组织。

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.