Decisione di esecuzione (UE) 2023/2392
Decisione di esecuzione (UE) 2023/2392 - Norme armonizzate RED Ottobre 2023
ID 20506 | 04.10.2023
Decisione di esecuzione (UE) 2023/2392 della Commissione, del 3 ottobre 2023, che modifica la decision...
Featured
...
Preview attached
ISO 14054:2025
Permalink:
https://certifico.com/id/24900
ISO 14054:2025 / Guidance preparation of natural capital accounts for organizations
ID 24900 | 11.11.2025 / Preview attached
ISO 14054:2025
Natural capital accounting for organizations - Principles, requirements and guidance
Valid from 24.10.2025
________
This document provides terminology, principles, requirements and guidance for the preparation of natural capital accounts for organizations.
Natural capital accounts quantify the impacts from the organization’s activities on natural capital, or the dependencies of the organization on natural capital, or both.
The scope of natural capital accounts can be expanded to cover activities in the organization’s value chain.
There are two types of natural capital accounts, each with supporting schedules:
a) the natural capital income statement;
b) the natural capital balance sheet.
This document is applicable to all types of organizations (e.g. public, private (both listed and unlisted) or non-governmental organizations) across all sectors, and of any size (such as small to medium-sized enterprises (SMEs) and larger businesses) and to one or more sites at which they operate.
This document does not apply to national, sub-national or sector-wide natural capital accounts.
3.1 Terms related to natural capital
3.1.1 natural capital
stock of renewable and non-renewable natural resources (e.g. plants, animals, air, water, soils, minerals) of a given quality existing at a point in time that separately or in combination yield a flow of benefits to people
Note 1 to entry: Natural capital includes both living and non-living aspects. It includes biotopes, mountains, fields, forests, meadows, unimproved land, minerals, oceans, glaciers, ice sheets, freshwater, microorganisms, wild fauna and flora, electromagnetic spectrum, and geospatial orbit.
Note 2 to entry: Natural capital underpins all the other forms of capital (social, human, intellectual, financial and manufactured). Natural capital, often in combination with other forms of capital, provides natural capital benefits (3.1.4) over time.
...
Preview attached
Articoli correlati Normazione
Certificazione competenze installatori sistemi radianti | UNI 11741
Certificazione competenze installatori sistemi radianti | UNI 11741:2019
Attività professionali non regolamentate
ID 8159 | 12.04.2019
La norma UNI 11741:2019 definisce i requisiti di conoscenza, abilità...
UNI 11018-1:2023 - Facciate ventilate
UNI 11018-1:2023 | Facciate ventilate - Caratteristiche prestazionali e terminologia
ID 21103 | 08.01.2024 / Preview in allegato
UNI 11018-1:2023 Facciate ventilate - Parte 1: Caratteristiche prestazio...
