Sustainable Finance

Sustainable finance is defined as finance for the purpose of realizing a sustainable society. By working for the continuous execution and expansion of finance that conforms to ESG management, JACCS will advance its efforts toward solving social issues through business activities focused on ESG, and will aim for the realization of a sustainable society and the enhancement of corporate value.

Positive Impact Finance

Positive Impact Finance is based on the Principals for Positive Impact Finance and related guidelines for implementation developed by the United Nations Environment Programme Financial Initiative (UNEP FI). Financing based on these principles has the objective of continuously supporting the target activities after holistically analyzing and assessing the environmental, social and economic impacts caused by the business activities (positive and negative impacts). The greatest merit of Positive Impact Finance is its utilization of the degree of contribution of the enterprise’s activities, products and services toward the attainment of the Sustainable Development Goals (SDGs) as an evaluation index, and the inclusion of monitoring based on disclosure information.

Green Bonds

Green bonds are bonds issued by companies, local government authorities and other parties for the purpose of procuring funds necessary for green projects. Green projects are projects that have an environmental improvement effect, and include such categories as renewable energy projects, construction or renovation of energy-saving structures, and prevention or management of environmental contamination.

JACCS has formulated a Green Finance Framework, and issued green bonds based on that framework.

  • The First Green Bonds (JACCS Co., Ltd., 24th unsecured corporate bonds)
    Overview of Issuance
    Name of corporate bond The First Green Bonds (JACCS Co., Ltd., 24th unsecured corporate bonds)
    Total issue amount 10,000 million yen
    Unit amount per bond 100 million yen
    Interest rate 0.300%
    Paid-in amount 100 yen per 100 yen of face value
    Redemption amount 100 yen per 100 yen of face value
    Repayment method and period Lump sum repayment at maturity, April 16, 2024
    Interest payment date April 16 and October 16 for each year
    Application period April 9, 2019
    Payment date April 16, 2019
    Lead manager Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.
    Structuring agent* Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.
    • *
      Party that supports the issuance of green bonds, etc., by advising the issuer on the development of a green bond framework, and on obtaining a second-party opinion.
    Third-party evaluation regarding eligibility

    (At the time of issuance)

    (At the time of issuance)

    List of investors that have made investment announcements

    (Japanese syllabary order)

    Reporting
    • Status of the use of proceeds
      All of the funds raised through the issuance of these Green Bonds were used as funds for redemption of commercial paper issued for execution funds for solar power projects. These funds’ main purpose is for the installation of solar power generation systems, etc.
    • Environmental improvement effects
      Through the eligible green projects, the annual total CO2 emission reduction effect is 12,332 tons, and the annual total amount of electricity generated is 25,608MWh. (Theoretical values based on the output specifications as of March 31, 2024)
  • The Second Green Bonds (JACCS Co., Ltd., 35th unsecured corporate bonds)
    Overview of Issuance
    Name of corporate bond The Second Green Bonds (JACCS Co., Ltd., 35th unsecured corporate bonds)
    Total issue amount 10,000 million yen
    Unit amount per bond 100 million yen
    Interest rate Annual rate 0.250%
    Paid-in amount 100 yen per 100 yen of face value
    Redemption amount 100 yen per 100 yen of face value
    Repayment method and period Lump sum repayment at maturity
    December 9, 2026
    Interest payment date June 9 and December 9 for each year
    Application period December 3, 2021
    Payment date December 9, 2021
    Joint lead manager Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.,
    Mizuho Securities Co., Ltd.,
    Daiwa Securities Co., Ltd.
    Structuring agent* Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.
    • *
      Party that supports the issuance of green bonds, etc., by advising the issuer on the development of a green bond framework, and on obtaining a second-party opinion.
    Third-party evaluation regarding eligibility
    List of investors that have made investment announcements

    (Japanese syllabary order)

    • The Ome Shinkin Bank
    • The Gifu Shinkin Bank
    • JA Shizuoka-ken Shinren
    • Tokio Marine Asset Management Co., Ltd.
    • The Towa Bank, Ltd.
    • The Fukuoka Chuo Bank, Ltd.
    • JA Mie Shinren
    • Sumitomo Mitsui Trust Asset Management Co., Ltd.
    Reporting
    • Status of the use of proceeds
      All of the funds raised through the issuance of these green bonds were used as funds for redemption of short-term corporate bonds issued to fund replacement payment for installment credit receivables. These credits were for solar power generation equipment and storage batteries.
    • Environmental improvement effects (1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 15,838 tons, and the annual total amount of electricity generated is 37,276MWh.
      (Theoretical values based on the output specifications as of March 31, 2025)
    • Environmental improvement effects (2)
      The rated capacity of storage batteries owned by customers is 6kW–10kW. These were purchased through storage battery loans provided by JACCS.

Green Loans

Green loans are loans extended to companies, local government authorities and other parties for the purpose of procuring funds necessary for green projects. Green projects are projects that have an environmental improvement effect, and include such categories as renewable energy projects, construction or renovation of energy-saving structures, and prevention or management of environmental contamination.

Third-party evaluation regarding eligibility
  • Conclusion of Green Loan Agreement on September 30, 2022（Nippon Life Insurance Company）
    Overview of Agreement Execution
    Date of conclusion of agreement September 30, 2022
    Lender Nippon Life Insurance Company
    Loan amount 1,000 million yen
    Borrowing period 5 years (September 30, 2022–September 30, 2027)
    Use of funds (1) Installment credit receivables for solar power generation equipment
    (2) Installment credit receivables for storage batteries
    • *
      This agreement was executed based on the “Nissay Green Loan Framework,” which was formulated by Nippon Life Insurance Company.
    Reporting
    • Environmental improvement effects (1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 1,556 tons, and the annual total amount of electricity generated is 3,660MWh.
      (Theoretical values based on the output specifications as of September 30, 2025)
    • Environmental improvement effects (2)
      The rated capacity of storage batteries owned by customers is 6kW–10kW. These were purchased through storage battery loans provided by JACCS.
    • Status of the use of proceeds
      All of the funds raised through this Green Loan were applied to solar loan installment credit receivables. The main purpose of these solar loans was for solar power generation equipment and storage batteries.
  • Conclusion of Green Loan Agreement on March 29, 2023（The Hachijuni Bank, Ltd., Japan Post Bank Co., Ltd.）
    Overview of Agreement Execution
    Date of conclusion of agreement March 29, 2023
    Lenders The Hachijuni Bank, Ltd., Japan Post Bank Co., Ltd.
    Loan amount 8,000 million yen
    Borrowing period 3 years (March 31, 2023–March 31, 2026)
    Use of funds (1) Replacement payment funds for installment credit receivables for solar power generation equipment
    (2) Replacement payment funds for installment credit receivables for storage batteries
    • *
      This agreement was executed based on the “Green Loan Framework,” which was formulated by JACCS.
    Reporting
    • Environmental improvement effects (1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 13,740 tons, and the annual total amount of electricity generated is 32,247MWh.
      (Theoretical values based on the output specifications as of March 31, 2025)
    • Environmental improvement effects (2)
      The rated capacity of storage batteries owned by customers is 6kW–10kW. These were purchased through storage battery loans provided by JACCS.
    • Status of the use of proceeds
      All of the funds raised through this Green Loan were applied to solar loan installment credit receivables. The main purpose of these solar loans was for solar power generation equipment and storage batteries.
  • Conclusion of Green Loan Agreement on October 31, 2025（Nippon Life Insurance Company）
    Overview of Agreement Execution
    Date of conclusion of agreement October 31, 2025
    Lenders Nippon Life Insurance Company
    Loan amount 1.8 billion yen
    Borrowing period 3 years (October 31, 2025–October 31, 2028)
    Use of funds (1) Installment receivables for solar power generation equipment
    (2) Installment receivables for storage battery equipment
    • *
      This contract was executed based on the "Nissay Green Loan Framework" formulated by Nippon Life Insurance Company.
    Reporting
    • Environmental Improvement effects(1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 1,888 tons, and the annual total amount of electricity generated is 4,575MWh.
      (Theoretical values based on the output specifications as of October 31,2025)
    • Environmental Improvement effects(2)
      The rated capacity of storage batteries owned by customers is 6kW-10kW. These were purchased through storage battery loans provided by JACCS.
    • Status of the use of proceeds
      All of the funds raised through this Green Loan were applied to solar loan installment credit receivables. The main purpose of these solar loans was for solar power generation equipment and storage batteries.
  • Conclusion of Green Loan Agreement on December 30, 2025（Meiji Yasuda Life Insurance Company）
    Overview of Agreement Execution
    Agreement execution date December 30,2025
    Lender Meiji Yasuda Life Insurance Company
    Loan amount 3,900 million yen
    Borrowing period 4 years and 10 months (December 30, 2025–October 31, 2030)
    Use of funds (1)Replacement payment funds for installment credit receivables for solar power generation equipment
    (2)Replacement payment funds for installment credit receivables for storage batteries（Solar loans, etc.）
    • *
      This contract was executed based on the "Green Loan Framework" formulated by Meiji Yasuda Life Insurance Company.
    Reporting
    • Environmental Improvement effects(1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 4,069 tons, and the annual total amount of electricity generated is 9,859MWh.
      (Theoretical values based on the output specifications as of December 30,2025)
    • Environmental Improvement effects(2)
      The rated capacity of storage batteries owned by customers is 6kW-10kW. These were purchased through storage battery loans provided by JACCS.
    • Status of the use of proceeds
      All of the funds raised through this Green Loan were applied to solar loan installment credit receivables. The main purpose of these solar loans was for solar power generation equipment and storage batteries.
  • Conclusion of Green Loan Agreement on February 27, 2026（Taiju Life Insurance Company Limited）
    Overview of Agreement Execution
    Agreement execution date February 27,2026
    Lender Taiju Life Insurance Company Limited
    Loan amount 500 million yen
    Borrowing period 3 years (February 27, 2026–February 28, 2029)
    Use of funds (1)Replacement payment funds for installment credit receivables for solar power generation equipment
    (2)Replacement payment funds for installment credit receivables for storage batteries（Solar loans, etc.）
    • *
      This contract was executed based on the "Green Loan Framework" formulated by Nippon Life Insurance Company, a group company of Taiju Life Insurance Company Limited.
    Reporting
    • Environmental Improvement effects(1)
      Through the eligible green projects, the annual total CO2 emission reduction effect is 511 tons, and the annual total amount of electricity generated is 1,238MWh.
      (Theoretical values based on the output specifications as of February 27,2026)
    • Environmental Improvement effects(2)
      The rated capacity of storage batteries owned by customers is 5kW-10kW. These were purchased through storage battery loans provided by JACCS.
    • Status of the use of proceeds
      All of the funds raised through this Green Loan were applied to solar loan installment credit receivables. The main purpose of these solar loans was for solar power generation equipment and storage batteries.

Green Securitization

Green Securitization refers to fundraising through the securitization of installment receivables for solar power generation equipment and storage battery renovation loans in accordance with our Green Finance Framework.

Securitization Overview
Third-party evaluation regarding eligibility
  • First Green Securitization
    Contract Signing Date August 21, 2024
    Fundraising Date August 26, 2024
    Trustee Mitsubishi UFJ Trust and Banking Corporation
    Green Securitization Amount 37.5 billion yen
    Reporting
    • Allocation Status of Raised Funds
      The funds raised through this Green Securitization have been fully allocated to solar loan installment receivables primarily for solar power generation equipment and storage battery facilities.
    • Environmental Improvement Effect (1)
      The total annual carbon dioxide emission reduction effect from eligible green projects is 57,811 tons, with a total annual power generation of 135,600 MWh. (Theoretical value based on output specifications as of March 31, 2025)
    • Environmental Improvement Effect (2)
      The average rated capacity of storage batteries owned by customers through our storage battery loans covered in this project is 5.3 kW.
  • Second Green Securitization
    Contract Signing Date September 22,2025
    Fundraising Date September 25,2025
    Trustee Mitsubishi UFJ Trust and Banking Corporation
    Green Securitization Amount 20.3 billion yen
    Reporting
    • Allocation Status of Funds Raised
      The funds raised from this green securitization have been fully allocated to solar loan installment receivables primarily for solar power generation equipment and battery storage systems.
    • Environmental Improvement Effect (1)
      The total annual carbon dioxide emission reduction from eligible green projects is 10,438 tons, with a total annual power generation of 25,290 MWh. (Theoretical values based on output specifications as of September 25, 2025)
    • Environmental Improvement Effect (2)
      The battery storage systems owned by customers through our battery storage loans covered in this initiative have an average rated capacity of 5.3 kW.
  • Third Green Securitization
    Contract Signing Date December 23,2025
    Fundraising Date December 26,2025
    Trustee Mitsubishi UFJ Trust and Banking Corporation
    Green Securitization Amount 37.9 billion yen
    Reporting
    • Environmental Improvement Effect (1)
      The total annual carbon dioxide emission reduction effect from eligible green projects is 10,741 tons, with a total annual power generation of 26,026 MWh. (Theoretical value based on output specifications as of December 26, 2025)
    • Environmental Improvement Effect (2)
      The average rated capacity of storage batteries owned by customers through our storage battery loans covered in this project is 5.3 kW.
    • Allocation Status of Raised Funds
      The funds raised through this Green Securitization have been fully allocated to solar loan installment receivables primarily for solar power generation equipment and storage battery facilities.

Human Capital Management Evaluation Loan

A Human Capital Management Evaluation Loan is an evaluation-based loan targeted at companies whose human capital management initiatives have been evaluated based on checklist items related to human capital management and have achieved above a certain evaluation result.

Contracted on March 29, 2024 Human Capital Management Evaluation Loan

Overview of Agreement Execution

Contract Signing Date March 29, 2024
Loan amount 21 billion yen
Lender MUFG Bank, Ltd.
Service Provider Mitsubishi UFJ Research and Consulting Co., Ltd.
Supporting Company Japan Credit Rating Agency, Ltd
Evaluation A Rank (Particularly advanced human capital management)

Human Capital Management Evaluation

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