ISO/DIS 14054:2024《组织自然资本核算原则、要求和指南》国际标准分析研究  

Analysis of the International Standard Draft Natural capital accounting for organizations-Principles,requirements and guidelines

作　　者：黄进[1] HUANG Jin(China National Institute of Standardization)

机构地区：[1]中国标准化研究院

出　　处：《标准科学》2025年第4期156-164,共9页Standard Science

摘　　要：【目的】通过对ISO/DIS 14054:2024国际标准草案的分析研究,为组织的管理者以及投资者、审计师、保证和认证机构、监管机构、政策制定者、非政府组织、客户等利益相关方提供自然资本核算与管理相关的、有助于决策的信息。【方法】采用与主流国家自然资本价值核算体系比对的方法,重点分析并阐释了ISO/DIS 14054:2024国际标准草案的目的和意义、关键术语和定义,以及编制自然资本账户的原则、要求和指南。【结果】国际标准组织和相关方能够更好地理解自然资本的价值和贡献,深入研究、探索和实践自然资本核算和标准化方法。【结论】自然资本的价值核算和管理以及自然资本账户的编制对于实现生态文明治理现代化、推动可持续发展具有重要意义。我国组织应准确理解并规范自然资本账户创建的全过程,确保过程的透明性和可重复性,以标准化手段更好地支撑自然资本核算相关工作。[Objective]Through the analysis of the ISO/DIS 14054:2024 international standard draft,the study aims to provide decision-making information related to natural capital accounting and management for organizational managers,as well as stakeholders such as investors,auditors,assurance and certification bodies,regulatory agencies,policy makers,nongovernmental organizations,customers,and the public.[Methods]Using the method of comparing with mainstream national natural capital value accounting systems,this paper focuses on analyzing and explaining the purpose and significance,key terms and definitions,as well as the principles,requirements and guidelines for preparing natural capital accounts of the ISO/DIS 14054:2024 international standard draft.[Results]International standards enable organizations and stakeholders to better understand the value and contribution of natural capital,and to conduct in-depth research,exploration,and practice of natural capital accounting and standardization methods.[Conclusion]The value accounting and management of natural capital,as well as the compilation of natural capital accounts,are of great significance for achieving modernization of ecological civilization governance and promoting sustainable development.Chinese organizations should accurately understand and standardize the entire process of creating natural capital accounts,ensure transparency and repeatability of the process,and better support natural capital accounting related work through standardized means.

关 键 词：自然资本核算 自然资本账户 自然资本损益表 自然资本资产负债表 

分 类 号：F233[经济管理—会计学]