ISO 32210:2022 持続可能な金融 — 金融セクターの組織に対する持続可能性原則の適用に関するガイダンス | ページ 6

3.1

sustainability

state of the global system, including environmental, social and economic aspects, in which the needs of the present are met without compromising the ability of future generations to meet their own needs

[SOURCE:ISO Guide 82:2019, 3.1, modified — Notes to entry deleted.]

3.2

material sustainability impact

impact (3.7) identified either by the organization (3.3) or by the organization’s stakeholders (3.15) as material, either to the financial performance of that organization, or to the organization’s impact on sustainability (3.1)

3.3

organization

person or group of people that has its own functions with responsibilities (3.10) , authorities and relationships to achieve its objectives (3.4)

[SOURCE:ISO 37301:2021, 3.1, modified — Notes to entry deleted.]

3.4

objective

result to be achieved

[SOURCE:ISO 37301:2021, 3.6, modified — Notes to entry deleted.]

3.5

strategic plan

document identifying goals and objectives (3.4) to be pursued by an organization (3.3) over a long-term period in support of its mission and being consistent with its values

[SOURCE:ISO 24516-3:2017, 3.25]

3.6

transformational change

activity resulting from a shift in organizational expectation, awareness or purpose, which results in a profoundly different organizational culture, governance, structure, performance and outcomes

3.7

impact

past, current or future change, outcome, effect or influence, whether adverse or beneficial

3.8

governance of organizations

human-based system by which an organization (3.3) is directed, overseen and held accountable for achieving its defined purpose

[SOURCE:ISO 37000:2021, 3.1.1]

3.9

fiduciary responsibility

requirement of fiduciaries to act in the best long-term interests of their clients and beneficiaries

Note 1 to entry: Fundamental fiduciary responsibilities include duty of loyalty and duty of care, to consider all value and risk drivers including environmental, social and governance factors.

3.10

responsibility

obligation to act and take decisions to achieve intended outcomes

Note 1 to entry: See also accountability (3.13) .

[SOURCE:ISO/IEC 38500:2015, 2.22, modified — “intended” replaced “required” in the definition. Note 1 to entry added.]

3.11

top management

person or group of people who directs and controls an organization (3.3) at the highest level

Note 1 to entry: Top management has the power to delegate authority and provide resources within the organization.

[SOURCE:ISO 37301:2021, 3.3, modified — Notes 2 and 3 to entry deleted.]

3.12

governing body

person or group of people who have ultimate accountability (3.13) for the whole organization (3.3)

Note 1 to entry: Every organizational entity has one governing body, whether or not it is explicitly established. When the organization is not an organizational entity, the term governing group is applicable where “governing body” is used throughout this document.

Note 2 to entry: A governing body can be explicitly established in a number of formats including, but not limited to, a board of directors, supervisory board, sole director, joint and several directors, or trustees.

Note 3 to entry: ISO management system standards make reference to the term “top management” (3.11) to describe a role that, depending on the standard and organizational context, reports to, and is held accountable by, the governing body.

[SOURCE:ISO 37000:2021, 3.3.4]

3.13

accountability

obligation to another for the fulfilment of a responsibility (3.10)

Note 1 to entry: The obligation includes the duty to inform and to explain the manner in which the responsibility was fulfilled.

Note 2 to entry: The non-fulfilment of a responsibility has consequences that can be enforced on the accountable party.

[SOURCE:ISO 37000:2021, 3.2.2]

3.14

stakeholder engagement

activity undertaken to create opportunities for dialogue between an organization (3.3) and one or more of its stakeholders (3.15) , with the aim of providing an informed basis for the organization’s decisions

[SOURCE:ISO 26000:2010, 2.21]

3.15

stakeholder

person, interested party or organization (3.3) that can affect, be affected by, or perceive itself to be affected by a decision or activity

[SOURCE:ISO 44001:2017, 3.2, modified — “interested party” moved from the term into the definition.]

3.16

continual improvement

recurring activity to enhance performance

[SOURCE:ISO 37301:2021, 3.12]

3.17

asset

tangible or intangible item or thing with an actual or potential financial or non-financial value to an organization (3.3)

[SOURCE:ISO 55000:2014, 3.2.1, modified — “tangible or intangible item or thing with an actual or potential financial or non-financial” replaced “item, thing or entity that has potential or actual” in the definition. Notes to entry deleted.]

3.18

liability

present obligation of the organization (3.3) arising from past events, the settlement of which is expected to result in an out-flow of resources from the organization

[SOURCE:ISO/TS 55010:2019, 3.18]

3.19

risk

effect of uncertainty on objectives (3.4)

Note 1 to entry: An effect is a deviation from the expected. It can be positive, negative or both, and can address, create or result in opportunities and threats.

Note 2 to entry: Objectives can have different aspects and categories, and can be applied at different levels.

Note 3 to entry: Risk is usually expressed in terms of risk sources, potential events, their consequences and their likelihood.

Note 4 to entry: Risk can be considered as the likelihood or probability that actual results or outcomes will differ from expected results or return, representing the effect of uncertainty on investment or lending or insurance objectives. This effect can be positive or negative, comprising opportunities and threats over varying time horizons.

[SOURCE:ISO 31000:2018, 3.1, modified — Note 4 to entry added.]

3.20

risk appetite

amount and type of risk (3.19) that an organization (3.3) is willing to pursue or retain

[SOURCE:ISO Guide 73:2009, 3.7.1.2]

3.21

risk control

actions implementing risk-management decisions to mitigate, limit or reduce frequency or severity of risks (3.19) and negative consequences

Note 1 to entry: Risk control can involve monitoring, re-evaluation and compliance with decisions.

[SOURCE:ISO 13824:2020, 3.13, modified — “to mitigate, limit or reduce frequency or severity of risks and negative consequences” added to the definition.]

3.22

risk mitigant

measures implemented by which risks (3.19) are reduced to, or maintained within, specified levels

3.23

systemic risk

risk (3.19) leading to potential collapse or failure of an entire market, global economy, or environmental and socio-political systems with the transmission of shocks leading to broader contagion and further systemic impacts

3.24

scenario

plausible description of how the future can develop based on a coherent and internally consistent set of assumptions about key driving forces and relationships

Note 1 to entry: Key driving forces can be, for example, demographics, interest rates, degrees of warming, rate of technological change or prices.

[SOURCE:IPCC, 2018, Annex I^[29], modified — The examples of key driving forces moved to Note 1 to entry and expanded.]

3.25

scenario analysis

process for identifying and assessing the potential implications of a range of plausible future states on operations, activities, products and services under various conditions

3.26

biodiversity

variability among living organisms from all sources including, inter alia, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part

Note 1 to entry: This variability includes diversity within species, between species and of ecosystems.

[SOURCE:United Nations Convention on Biological Diversity, 1992, Article 2^[32], modified — “biodiversity” replaced “biological diversity” as the term.]

3.27

circular economy

economy that is restorative and regenerative by design, and which aims to keep products, components and materials at their highest utility and value at all times, distinguishing between technical and biological cycles

[SOURCE:ISO 20400:2017, 3.1]

3.28

resilience

ability to absorb and adapt in a changing environment

[SOURCE:ISO 22300:2021, 3.1.206, modified — Note 1 to entry deleted.]

3.29

transition plan

actionable proposal, embedded in organizational strategy, that outlines how an entity will shift from unsustainable economic activities and operational processes and systems toward sustainable activities and operational processes and systems

Note 1 to entry: The transition plan can include short-, medium- and long-term targets to achieve net-zero carbon emissions by 2050 or sooner.

3.30

key performance indicator

KPI

quantifiable level of achieving an objective (3.4)

Note 1 to entry: The KPIs are derived directly from, or through an aggregation function of, physical measurements, data and/or other KPIs.

[SOURCE:ISO 22400-1:2014, 2.1.5, modified — “critical” deleted before “objective”.]

3.31

metric

defined measurement method and measurement scale that can demonstrate contribution to a key performance indicator (3.30)

[SOURCE:ISO/TR 37150:2014, 3.5, modified — “that can demonstrate contribution to a key performance indicator” added to the definition.]

3.32

transparency

open, comprehensive and understandable presentation of information

[SOURCE:ISO 14040:2006, 3.7]

3.33

baseline

agreed reference value or set of values which can be derived from past experience, often used for comparing with ongoing performance data, values or outcomes

[SOURCE:ISO 37500:2014, 3.1, modified — “or” replaced “and/or” before “outcomes”.]

3.34

benchmarking

comparing attributes, processes or performance between organizations (3.3)

[SOURCE:ISO 30400:2016, 3.17]

3.35

asset management

coordinated activity of an organization (3.3) to realize value from assets (3.17)

[SOURCE:ISO 55000:2014, 3.3.1, modified — Notes to entry deleted.]

3.36

asset management plan

documented information that specifies the activities, resources and timescales required for an individual asset (3.17) , or a grouping of assets, to achieve the organization’s (3.3) asset management objectives

Note 1 to entry: This includes the organization’s sustainable finance objectives within asset management (3.35) .

[SOURCE:ISO 55000:2014, 3.3.3, modified — Notes to entry deleted and a new Note 1 to entry added.]

3.37

business-as-usual scenario

ongoing and unchanging state of affairs

3.38

modern slavery

all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered their self voluntarily

[SOURCE:ILO, Forced Labour Convention, 1930 (No. 29)^[28], modified — “modern slavery” replaced “forced or compulsory labour” as the term. “their self” replaced “himself” in the definition.]

3.39

climate change adaptation

process of adjustment to actual or expected climate and its effects

Note 1 to entry: In human systems, adaptation seeks to moderate or avoid harm or exploit beneficial opportunities.

Note 2 to entry: In some natural systems, human intervention can facilitate adjustment to expected climate and its effects.

[SOURCE:ISO 14090:2019, 3.1, modified — “climate change adaptation” replaced the preferred term “adaptation to climate change”.]

3.40

whistleblower

person who reports suspected or actual wrongdoing, and has reasonable belief that the information is true at the time of reporting

[SOURCE:ISO 37002:2021, 3.9, modified — Notes to entry deleted.]

3.41

value chain

entire sequence of activities or parties that create or receive value through the provision of a product or service

[SOURCE:ISO 14050:2020, 3.5.28, modified — “or service” added.]