ISO 14030-2:2021 環境パフォーマンス評価—グリーン債務商品—パート2：グリーンローンのプロセス | ページ 6

3.1.1

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 (3.1.6)

3.1.2

グリーン債務証書

純収益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、および支援支出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 債務証書（3.1.1）

3.1.3

借り手

ローンを契約した個人または団体（3.1.4）

3.1.4

ローン

1人または複数の 貸し手（3.1.6） から 借り手（3.1.3） に限られた期間貸与される、通常は利息付きのお金。

3.1.5

グリーンローン

ローン (3.1.4) 純収益が、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

3.1.6

貸し手

借り手に資金を提供する機関またはその他の団体 (3.1.3) 、それらの資金が返済されることを期待して

注記 1:この文書の目的上、「貸し手」という用語は一般的なものであり、投資先とは独立して、個人、中小企業に融資を行うすべての金融機関を含みます。

注記 2: 「貸主」には、チャータード銀行、保険会社、協同組合銀行、クラウドファンディング会社、リボルビング クレジット会社、イスラム銀行、個人および連帯ベースの金融プロバイダーが含まれますが、これらに限定されません。

3.1.7

標準化されたグリーンローン

グリーンローン (3.1.5) 標準的な条件で提供され、通常、規模とリソースが限られて いる借り手 (3.1.3) に提供されます。

3.1.8

専門グリーンローン

特注の条件で提供される グリーンローン（3.1.5） 。 借り手（3.1.3） は、提案されたプロジェクト、資産、および支援支出の適格性を評価するためのリソースを持っています。

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: For the purposes of this document, the phrase “in which an organization operates” is understood as “inherent to or affected directly or indirectly by the eligible projects, assets and supporting expenditures of the loan or other debt instruments.”

[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 borrower (3.1.3) or lender (3.1.6) that relates to the environment (3.2.2)

3.2.4

environmental performance

performance related to the management of environmental aspects (3.2.9)

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

3.2.5

impact

change that can be adverse or beneficial

[SOURCE:ISO 15392:2019, 3.17, modified — The words “result of a change or existing condition” have been replaced with “change” and the words “may be adverse, neutral or beneficial” have been replaced with “can be adverse or beneficial”.]

3.2.6

environmental impact

impact (3.2.5) to or conservation of the environment (3.2.2) , wholly or partially resulting from eligible projects, assets and supporting expenditures

3.2.7

outcome

change resulting from the use of the output from a project, asset and supporting expenditure

[SOURCE:ISO 21502:2020, 3.13, modified — “asset and supporting expenditure” has been added.]

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^[15]]

3.2.9

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) (3.2.6) . 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]

3.2.10

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 (3.2.9)

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]

3.3.1

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

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]

3.3.5

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]

3.3.6

verifier

competent and impartial person with responsibility for performing and reporting on a verification (3.3.5)

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