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.

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Le norme ambientali UNI e ISO