ISO 14030-1:2021 環境パフォーマンス評価—グリーン債務商品—パート1：グリーンボンドのプロセス | ページ 6

3.1.1

債券

債務の法的強制力のある証拠として機能する 債務証書の種類（3.1.3） および指定された期間内の返済の約束

注記 1:この文書では、「債券」という用語は、別紙 A にリストされている仲介債務証書を含むものとして理解され、読まれるべきです。

3.1.2

グリーンボンド

正味収入（3.1.6） または正味収入に相当する金額が、新規または既存の 適格なプロジェクト、資産、および支援支出（3.2.10） の一部または全部の融資または借り換えにのみ適用される 債券（3.1.1） 。

3.1.3

債務証書

契約条件に従って貸主に返済することを約束することにより、当事者が資金を調達できるようにする義務

注記 1:附属書 A は、債券およびその他の仲介債務証書の種類の非網羅的なリストを提供します。

3.1.4

グリーン債務証書

純収益（3.1.6） または純収益に相当する金額が、新規または既存の 適格なプロジェクト、資産、および補助的支出（ 3.2.10 )

3.1.5

発行者

債券（3.1.1） またはその他の 債務証書（3.1.3） の契約上の義務を履行する責任を負うエンティティ

3.1.6

純利益

債券 (3.1.1) または他の 債務証書 (3.1.3) の 元本の価値から、予想または実際の発行費用と割引を差し引いたもの

3.1.7

分類法

投資カテゴリーまたはサブカテゴリーを分類するためのシステム

3.2.1

objective

result to be achieved

[SOURCE:ISO 14001:2015, 3.2.5, modified — The notes to entry have been deleted.]

3.2.2

environment

surroundings in which an organization operates, including air, water, land, natural resources, flora, fauna, humans and their interrelationships

Note 1 to entry: In this document, the phrase “in which an organization operates” should be understood as “inherent to or affected by the eligible projects, assets and supporting expenditures (3.2.10) of the bond (3.1.1) or other debt instrument (3.1.3) ”.

[SOURCE:ISO 14001:2015, 3.2.1, modified — Notes 1 and 2 to entry have been deleted and a new Note 1 to entry has been added.]

3.2.3

environmental objective

objective (3.2.1) set by the issuer (3.1.5) that relates to the environment (3.2.2)

3.2.4

environmental performance

performance related to the management of environmental aspects (3.2.5)

[SOURCE:ISO 14001:2015, 3.4.11, modified — Note 1 to entry has been deleted.]

3.2.5

environmental aspect

element of an organization’s activities or products or services that interacts or can interact with the environment (3.2.2)

Note 1 to entry: An environmental aspect can cause (an) environmental impact(s) (3.2.7) . A significant environmental aspect is one that has or can have one or more significant environmental impact(s).

Note 2 to entry: Significant environmental aspects are determined by the organization applying one or more criteria.

[SOURCE:ISO 14001:2015, 3.2.2]

3.2.6

impact

result of a change or existing condition that may be adverse or beneficial

[SOURCE:ISO 15392:2019, 3.17]

3.2.7

environmental impact

impact (3.2.6) to or conservation of the environment (3.2.2) , wholly or partially resulting from eligible projects, assets and supporting expenditures (3.2.10)

3.2.8

natural capital

stock of renewable and non-renewable natural resources (e.g. plants, animals, air, water, soils, minerals) that combine to yield a flow of benefits to people

[SOURCE:Natural Capital Coalition^[14]]

3.2.9

prevention of pollution

use of processes (3.3.3) , practices, techniques, materials, products, services or energy to avoid, reduce or control (separately or in combination) the creation, emission or discharge of any type of pollutant or waste, in order to reduce adverse environmental impacts (3.2.7)

Note 1 to entry: Prevention of pollution can include source reduction or elimination; process, product or service changes; efficient use of resources; material and energy substitution; reuse; recovery; recycling, reclamation; or treatment.

[SOURCE:ISO 14001:2015, 3.2.7]

3.2.10

eligible projects, assets and supporting expenditures

projects, assets and supporting expenditures that meet the requirements of the eligibility criteria or satisfy the eligibility process test

Note 1 to entry: See 5.1 for requirements and 5.4 for validation (3.3.6) .

Note 2 to entry: ISO 14030-3 provides examples of the projects, assets and supporting expenditures, and associated criteria for determining eligibility.

3.3.1

indicator

quantitative, qualitative or binary variable that can be measured or described, representing the status of operations, management, conditions or impacts

[SOURCE:ISO 14031:2021, 3.4.1]

3.3.2

monitoring

determining the status of a system, a process (3.3.3) or an activity

[SOURCE:ISO 14001:2015, 3.4.8, modified — Note 1 to entry has been deleted.]

3.3.3

process

set of interrelated or interacting activities which transforms inputs into outputs

[SOURCE:ISO 14001:2015, 3.3.5, modified — Note 1 to entry has been deleted.]

3.3.4

activity data

quantitative measure of an activity that results in an environmental impact (3.2.7)

[SOURCE:ISO 14033:2019, 3.1.2]

3.3.5

quantitative data

numerical data item that includes its unit

[SOURCE:ISO 14033:2019, 3.1.3, modified — “or context for non-dimensional data” has been deleted from the end of the definition.]

3.3.6

validation

process (3.3.3) for evaluating the reasonableness of the assumptions, limitations and methods that support a statement about the outcome of future activities

[SOURCE:ISO 14065:2020, 3.3.16]

3.3.7

validator

competent and impartial person with responsibility for performing and reporting on a validation (3.3.6)

[SOURCE:ISO 14064-3:2019, 3.2.7]

3.3.8

verification

process (3.3.3) for evaluating a statement of historical data and information to determine if the statement is materially correct and conforms to criteria

[SOURCE:ISO 14064-3:2019, 3.6.2]

3.3.9

verifier

competent and impartial person with responsibility for performing and reporting on a verification (3.3.8)

[SOURCE:ISO 14064-3:2019, 3.2.6]